📚 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 February 10, 2011. Updated October 2026.
In February 2011, Allegheny County was under a court order to issue new property assessments by January 1, 2012. Assessors had visited more than 580,000 properties, and preliminary values were scheduled for release by July 2011. The reassessment was also becoming a central issue in the race for County Executive. This is the view we shared at the time.
County Executive Dan Onorato was not seeking a third term. Part of his legacy was holding assessments at 2002 values and blocking reassessments, and many residents believed he had prevented large tax increases. Democratic candidates in the May primary were under heavy pressure to continue that policy, even though the Pennsylvania Supreme Court had declared the base-year system unconstitutional.
On February 1, 2010, County Council members led by Council President Rich Fitzgerald, then a candidate for Executive, had asked colleagues to back a lawsuit seeking to have the state’s assessment system declared broken and to order the Legislature to fix it. The argument was that other Pennsylvania counties had not reassessed in years, so Allegheny County should not have to either. Opposing reassessment was popular because it was seen as opposing higher taxes.
Keeping the status quo did not appear to be an option. The Supreme Court had struck down the base-year system because it discriminated against lower-income properties, the elderly and the poor. Many also believed it discriminated against recent home buyers, who were the main targets of school district appeals.
We argued that the County should let the 2012 reassessment go forward, but with safeguards to limit increases and control enforcement. One idea was to set the assessment ratio at 80% of market value instead of 100%, combined with stronger enforcement to make taxing bodies reduce millage rates and prevent windfalls. There were options that complied with the court order without continuing to penalize lower-income neighborhoods or recent buyers.
The question then was whether officials would fight a lawsuit with little chance of success, or face the reassessment directly with the right safeguards.
Call 412-802-6666, text 412-855-5511, or send us a message for a free consultation.
