📚 Historical article. This post reflects the law and County procedures when it was written. Deadlines, the Common Level Ratio and hearing rules have changed, and a new countywide reassessment has been ordered.
Read the current 2027 Tax Appeal Guide →Reassessment Guide →Originally published January 27, 2013. Updated October 2026.
In January 2013, as the new reassessment values took effect, three developments made headlines: lower millage rates, a proposal to give owners a second chance to appeal, and a class action against the County and its appeals board.
After a reassessment, Pennsylvania’s anti-windfall rule limits how much more property tax revenue taxing bodies may collect. At the time, we described the limit as 5%. Taxing bodies were scrambling to pin down values, with thousands of appeals still pending, so they could set rates on time.
The City and the School District had to finalize their 2013 rates by January 31, 2013. Because the City runs on a calendar year, it moved first, and we expected other school districts and municipalities to follow with large reductions. For many City owners, overall taxes would go down in 2013.
County Executive Rich Fitzgerald announced proposed legislation for a one-time change allowing both owners and taxing bodies to appeal 2013 values by April 1, 2013, whether or not they had appealed in 2012. Without it, owners would have to wait until 2014. Early reaction suggested County Council would approve it.
We supported the change, especially for people who bought property in 2012 or missed the 2012 deadline for good reasons. At the time, the only way to file a late appeal was to appear before Judge Wettick, which was intimidating and inconvenient for many owners.
On January 7, 2013, eleven property owners filed a class action against Allegheny County and the Board of Property Assessment Appeals and Review (BPAAR), the board that handled roughly 100,000 appeals in 2012. The suit focused on owners who presented certified appraisals, often unrebutted by the school district or municipality, yet received no reduction. It also asked that hearing officer reports be sent to owners with their decisions.
We saw merit on both sides. The process lacked transparency, but requiring boards to accept any appraisal without question would also be a problem. Appraisals are not always reliable evidence of market value, and an unsupported appraisal deserves scrutiny.
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