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How Do I Lower My Property Tax Bill in Allegheny County?

The most effective way to lower your property tax bill in Allegheny County, Pennsylvania is to lower your property assessment value. Your property taxes are based on your property's assessed value multiplied by the millage rate. Therefore, the lower your assessment, the lower your tax bill.

1. File a Property Tax Appeal

The primary method of reducing your tax burden is through the annual tax appeal process. Every year, property owners can appeal their property assessment if they believe it does not reflect current fair market value. Successful appeals often result in significant tax savings for multiple years.

📝 To file an appeal for 2026, you must submit your appeal form by September 1, 2025.

2. Apply for Abatements or Exemptions

In addition to filing a tax appeal, Allegheny County offers several tax abatements and exemptions that can reduce your taxable property value. These include:

  • Act 50 – Homestead/Farmstead Exclusion
    Reduces assessed value by $18,000 for County taxes (2025 amount).
    🗓️ Deadline: March 1st of the applicable tax year.
  • Act 77 – Senior Citizen Property Tax Relief
  • Act 76 – LERTA (Local Economic Revitalization Tax Assistance)
  • Act 132 – Residential Visitability Design Tax Credit Program
  • Act 156 – Clean & Green Program (PA)
  • Act 202 – New Construction Exemptions
  • Nonprofit or Governmental Entity Exemptions

You can check whether you already have the Act 50 Homestead Exclusion on your County tax bill or via the Allegheny County Real Estate Portal.

Need Help?

At Flaherty Fardo Rogel & Amick, we’ve helped thousands of property owners reduce their tax burdens through successful appeals, abatements, and exemption filings. Don’t leave money on the table.

📞 Call 412.802.6666
📧 Email info@pghfirm.com
💬 Schedule a free consultation to see how much you could save.

Flaherty | Fardo | Rogel | Amick

Related Questions

What Is an Allegheny County Property Assessment?

An Allegheny County property assessment is the official value assigned to your property by the Allegheny County Office of Property Assessments, and it directly determines how much you pay in County, School District, and Local (Municipality or Borough) property taxes each year.

🧾 What Does a Property Assessment Do?

Your property assessment serves as the foundation for calculating:

  • Allegheny County Taxes
  • School District Taxes
  • Municipal (Local) Taxes

All three of these taxing bodies use the same County assessment value to determine your annual property tax bill.

🔍 Where Can I Find My Current Assessment?

You can find your current property assessment on the Allegheny County website listed as:
“2025 Full Base Year Market Value.”
Visit the Allegheny County Real Estate Portal

📅 What Is the 2012 Base Year?

Allegheny County uses a 2012 Base Year to determine property values for tax purposes.
This means your 2025 assessment is supposed to reflect the fair market value of your property as of January 1, 2012, not what it's worth today.

  • From 2002 to 2012, the County used a 2002 base year.
  • Since the last county-wide reassessment in 2012, that base year has remained in place.

🕓 A new reassessment is overdue, but no specific date has been announced as of 2025.

🏠 Why Are There Two Assessment Values?

If your property is your primary residence, and you’ve filed for the Act 50 Homestead Exemption, you may notice:

  • A $18,000 reduction in the County-assessed value for County tax purposes only
  • Your School and Local taxes will still be based on the full assessment

✍️ Can Assessments Be Appealed?

Yes. In Allegheny County, you can appeal your property assessment every year, either:

  • As a property owner, or
  • As a taxing entity (e.g., school district)

Appeals must be filed before the deadline (e.g., September 1, 2025 for 2026 appeals).

📞 Need help understanding or appealing your property assessment?
We offer free consultations to help property owners reduce their tax burden.
Call us at 412.802.6666 or email info@pghfirm.com.

How Do I Calculate My Property Taxes in Allegheny County?

To calculate your property taxes in Allegheny County, you need to know two things:

  1. Your current property assessment (as determined by Allegheny County); and
  2. The millage rates for all three taxing entities:
    • Allegheny County
    • Your local school district
    • Your municipality (borough, township, or city)

🔢 Property Tax Calculation Formula:

Property Assessment × Millage Rate = Tax Amount Owed

You must calculate this separately for each taxing entity and then add the three totals together.

📌 Example: Calculating Taxes on a $100,000 Assessment

Let’s say your assessed value is $100,000, and your millage rates are:

  • County millage = 6.43 → 100,000 × 0.00643 = $643
  • School district millage = 20.00 → 100,000 × 0.02000 = $2,000
  • Municipal millage = 5.00 → 100,000 × 0.00500 = $500

Total Property Tax = $643 + $2,000 + $500 = $3,143/year

💡 Millage Rate Ranges in Allegheny County

Millage rates vary widely by school district and municipality:

  • Some areas pay as little as 22 mills (≈ $2,200 per $100,000 assessed value)
  • Others pay up to 55+ mills (≈ $5,500 per $100,000)

This means that two properties with the same assessment can pay vastly different taxes depending on where they’re located.

📎 Helpful Resources:

📞 Need help calculating your taxes or appealing your property assessment?
Contact us today at 412.802.6666 or email info@pghfirm.com for a free consultation.

How Is the Millage Rate Set for Property Taxes in Allegheny County?

In Allegheny County, your total property tax bill is determined by multiplying your property’s assessed value by the combined millage rates of three separate taxing bodies:

  1. Allegheny County
  2. Your local school district
  3. Your municipality (borough, township, or city)

Each of these entities sets its own millage rate independently.

Who Sets Each Millage Rate?

  • County Tax Millage is set by the Allegheny County Council. It is usually finalized by the end of each calendar year for use in the following tax year.
  • School District Tax Millage is set by individual school boards. Because many school districts operate on a fiscal year (July–June), these rates are typically set by June 30th of each year.
  • Municipal Tax Millage is set by your local borough, township, or city council. Some municipalities operate on a calendar year while others follow a fiscal year, so timelines may vary—but most finalize millage rates by mid-yearfor use in the upcoming year.

Why This Matters in a Property Tax Appeal

Understanding how the millage rate is set is important because it impacts how much tax you pay based on your assessment. While a tax appeal only affects your assessed value, a reduction in that value automatically reduces your total property tax bill, no matter the current millage rate.

📝 Have questions about millage rates or your property’s assessment?
📧 Contact us at info@pghfirm.com or
📞 Call 412.802.6666 for a free property tax consultation.

What Is the 2012 Base Year—and Does It Still Matter?

Yes, the 2012 Base Year absolutely still matters in Allegheny County property tax appeals. That’s because Allegheny County has not conducted a county-wide reassessment since 2012, and under current law, all assessments are supposed to reflect the fair market value of the property as of January 1, 2012—not today’s market value.

Why the 2012 Base Year Still Controls Assessments in 2025 and 2026

For all property taxes assessed in 2025, 2026, and beyond (until the next reassessment), your property’s assessed value must either:

  • Reflect the estimated market value as of January 1, 2012
    OR
  • Use the Common Level Ratio (CLR) to adjust current market value to a 2012-equivalent assessment

Current CLR Rates Make 2025 & 2026 Ideal Years to Appeal

The Common Level Ratio (CLR) is at record lows:

  • 52.7% for 2025
  • 50.1% for 2026

This means a property worth $300,000 today should only be assessed at:

  • $158,100 for 2025 (52.7% of FMV)
  • $150,300 for 2026 (50.1% of FMV)

If your current assessment is higher than these adjusted figures, you may be overassessed and overpaying in property taxes.

Has Your Assessment Changed Since 2012?

Even though the base year is fixed at 2012, your property’s assessed value may have changed due to:

  • Building permits (additions, improvements, etc.)
  • Property tax appeals (filed by you or taxing bodies)
  • Clerical corrections, floods, or catastrophic loss
  • School districts appealing only new purchases, which creates inequities among owners of similar homes

Bottom Line

The further we get from 2012, the more outdated the assessments become—and the more opportunity exists to file an appeal and reduce your property taxes.

📞 Call us at 412.802.6666
📧 Email info@pghfirm.com for a free property tax appeal consultation.

We can analyze your assessment and help you decide whether it’s time to appeal.

How Was My Current Allegheny County Property Assessment Calculated?

Your current Allegheny County property assessment is based on a 2012 Base Year value, not today’s market value. That value was established during the last countywide reassessment, which occurred in 2012.

Here’s how it was done:

To prepare for the 2012 reassessment, Allegheny County hired Tyler Technologies, a national appraisal services firm, to conduct a comprehensive property valuation project. County assessors, working with a Computer-Assisted Mass Appraisal (CAMA) system, were tasked with determining property values using a standardized and statistical approach.

The CAMA system looked at property sales from 2009, 2010, and 2011, and compared your property to other homes or buildings with similar characteristics in your designated neighborhood. This included data such as square footage, number of rooms, year built, and lot size.

Why Your Current Assessment Might Differ from the 2012 Value

Since the reassessment, your property’s assessment may have changed due to:

  • Property tax appeals (filed by you or the taxing bodies)
  • Building permits issued for renovations or improvements
  • Exemptions or abatements (e.g., Homestead Exclusion or LERTA)
  • Clerical or administrative changes by the County

Remember, Allegheny County has not conducted a reassessment since 2012, so the Base Year remains unchanged. As a result, your assessment is often outdated—and possibly inaccurate.

Think Your Property Assessment is Too High?

We can help you determine whether your current assessment is too high and guide you through the tax appeal process.

📧 Email us at info@pghfirm.com
📞 Call us at 412.802.6666 for a free consultation.

Let us help you lower your property taxes by challenging an unfair assessment.

Is My Current Assessment Value Correct in Allegheny County?

Probably not—and here’s why.

In Allegheny County, your current property assessment is not supposed to reflect the current market value of your property. Instead, all assessments are based on a 2012 Base Year, which is the benchmark the County continues to use when valuing properties for tax purposes.

Understanding the 2012 Base Year System

This means that even if your home is currently worth $300,000, your assessment should reflect what it was worth in 2012, not today. The Common Level Ratio (CLR) is applied to adjust current market values to approximate that 2012 value. As more time passes since 2012, the greater the gap should be between your assessment and actual market value.

Unfortunately, many properties are still assessed far too high—even when adjusted to 2012 values—leading to over-assessed properties and higher tax bills than necessary.

Signs You May Be Over-Assessed

  • Your assessment is close to or exceeds your current fair market value.
  • You recently bought your property, and the sale price triggered a school appeal.
  • Your property hasn’t changed in years, but your taxes keep going up.
  • Similar properties near you have lower assessments or tax bills.

We Can Help

There are multiple legal arguments that can be used to challenge both residential and commercial assessments. At Flaherty Fardo Rogel & Amick, we offer free consultations and will carefully evaluate whether your current assessment is too high—and how much money we can save you.

📧 Email us at info@pghfirm.com
📞 Or call 412.802.6666 for your free property tax assessment review.

Let us help you pay only your fair share—nothing more.

How Do I Lower My Property Tax Bill in Allegheny County?

The most effective way to lower your property tax bill in Allegheny County, Pennsylvania is to lower your property assessment value. Your property taxes are based on your property's assessed value multiplied by the millage rate. Therefore, the lower your assessment, the lower your tax bill.

1. File a Property Tax Appeal

The primary method of reducing your tax burden is through the annual tax appeal process. Every year, property owners can appeal their property assessment if they believe it does not reflect current fair market value. Successful appeals often result in significant tax savings for multiple years.

📝 To file an appeal for 2026, you must submit your appeal form by September 1, 2025.

2. Apply for Abatements or Exemptions

In addition to filing a tax appeal, Allegheny County offers several tax abatements and exemptions that can reduce your taxable property value. These include:

  • Act 50 – Homestead/Farmstead Exclusion
    Reduces assessed value by $18,000 for County taxes (2025 amount).
    🗓️ Deadline: March 1st of the applicable tax year.
  • Act 77 – Senior Citizen Property Tax Relief
  • Act 76 – LERTA (Local Economic Revitalization Tax Assistance)
  • Act 132 – Residential Visitability Design Tax Credit Program
  • Act 156 – Clean & Green Program (PA)
  • Act 202 – New Construction Exemptions
  • Nonprofit or Governmental Entity Exemptions

You can check whether you already have the Act 50 Homestead Exclusion on your County tax bill or via the Allegheny County Real Estate Portal.

Need Help?

At Flaherty Fardo Rogel & Amick, we’ve helped thousands of property owners reduce their tax burdens through successful appeals, abatements, and exemption filings. Don’t leave money on the table.

📞 Call 412.802.6666
📧 Email info@pghfirm.com
💬 Schedule a free consultation to see how much you could save.

Where Can I Get an Annual Property Tax Appeal Form for Allegheny County?

If you believe your Allegheny County property is overassessed, you have the right to file a tax appeal every calendar year—as long as there’s no existing appeal pending on that property.

When Can I File?

Due to recent procedural changes, tax appeals must now be filed in the year before the tax year you’re appealing. For example:

📅 The deadline to file a 2026 tax appeal is September 1, 2025.

This appeal would apply to the 2026 tax year and beyond. Forms are typically made available in mid-to-late July of each year.

How to Get the Appeal Form

You have two main options:

✅ 1. Download Online

Appeal forms are available during the annual filing window on the official Allegheny County Assessment Website:
🔗 Allegheny County Property Tax Appeal Form

Once available, you can download, complete, and submit the form by mail or in person.

✅ 2. Pick Up In Person

You can also obtain appeal forms at the:

Office of Property Assessments
3rd Floor – County Office Building
542 Forbes Avenue
Pittsburgh, PA 15219

Need Help Filing Your Property Tax Appeal?

At Flaherty Fardo Rogel & Amick, we’ve helped thousands of property owners lower their taxes through successful appeals. We understand the rules, deadlines, and evidence required to win—so you don’t have to navigate it alone.

📞 Call 412.802.6666
📧 Email info@pghfirm.com
💬 Let us help you file the appeal and maximize your savings. Free consultations available.

How Do I Know My Allegheny County Property Tax Appeal Form Was Received?

Filing your Allegheny County property tax appeal form is only the first step — making sure it was actually received and processed is just as important.

Step 1: Check Online

You can check the status of your appeal on the Allegheny County Assessment Website by searching your parcel and clicking the “Appeal Status” tab.

🚨 Important Warning: While this feature can be helpful, it is not always accurate or up to date. We have seen appeal forms take weeks—or even months—to appear in the online system. Do not rely solely on this method for confirmation.

Step 2: Contact the Office of Property Assessments

To confirm receipt of your form, you can also call the Allegheny County Office of Property Assessments Public Information Line at:

📞 412-350-4600

Their staff is usually helpful in verifying whether your appeal form has been processed.

Step 3: Use a Time-Stamped Copy (Recommended)

The best way to ensure proof of filing is to:

  1. Submit 2 copies of the appeal form.
  2. Include a self-addressed stamped envelope or make the request in person.
  3. Ask the Office of Property Assessments to return one stamped copy to you as confirmation.

This creates a paper trail that can protect you if any issues arise, such as a claim that the appeal was never received or was misfiled.

Want Help Filing or Confirming Your Appeal?

At Flaherty Fardo Rogel & Amick, we’ve helped over 10,000 property owners successfully appeal their assessments in Allegheny County. We know the process inside and out—and we’re happy to help.

📞 Call 412.802.6666
📧 Email info@pghfirm.com
💬 Free consultations available. Let us help you protect your rights and lower your taxes.

What Is The Deadline For Filing An Annual Appeal Form?

The deadline to file a property tax appeal for the 2026 tax year in Allegheny County is September 2, 2025.

📌 Important Note: Although some sources may reference September 1, 2025, the official filing deadline is Tuesday, September 2, 2025, due to the Labor Day holiday falling on September 1.

What Does the 2026 Appeal Cover?

  • An appeal filed by September 2, 2025, will apply to the 2026 tax year only and any future years unless another appeal is filed.
  • It will not impact your 2025 property taxes.

When Will the 2026 Appeal Forms Be Available?

We expect the 2026 Allegheny County annual appeal forms to become available online and through the Office of Property Assessments in July 2025.

How to File

You can file your appeal by:

  • Visiting the Allegheny County Real Estate website for forms and instructions.
  • Submitting your completed appeal to the Office of Property Assessments before the deadline.

Need Help Filing Your Appeal?

Flaherty Fardo Rogel & Amick has helped thousands of property owners in Allegheny County save tens of millions of dollars in property taxes. If you'd like assistance filing your property tax appeal—or simply want to know whether your assessment is too high—contact our office for a free consultation. We’ll review your case and, if it makes financial sense, we’ll handle the entire process on your behalf.

📞 Call us at 412.802.6666
📧 Email us at info@pghfirm.com

When And Where Does The Board Of Appeals Meet?

The Allegheny County Board of Property Assessment Appeals and Review (BPAAR) holds public meetings to conduct official county tax appeal business.

🕗 When Do They Meet?

The Board typically meets every other Thursday at 8:00 a.m., although the exact schedule may vary throughout the year. Meetings are subject to change due to holidays or scheduling conflicts, so it’s best to confirm in advance.

📍 Where Are the Meetings Held?

Meetings are held in Room 328 of the County Office Building, located at:

542 Forbes Avenue
Pittsburgh, PA 15219
(corner of Forbes and Ross Streets in downtown Pittsburgh)

📅 How to Confirm the Meeting Schedule

To confirm the date and time of the next meeting, you can:

How Long Does It Take to Get a Tax Appeal Hearing Date in Allegheny County?

The timeline for receiving a property tax appeal hearing date in Allegheny County depends on which stage of the process your case is in, and whether your appeal is residential or commercial.

1. First-Level Hearings (BPAAR)

If you file a property tax appeal with Allegheny County’s Board of Property Assessment Appeals and Review (BPAAR), your hearing will typically be scheduled several months after your appeal is filed.

🗓 Filing Deadline Update:

Due to a recent rule change, the filing deadline for 2026 property tax appeals is September 2, 2025. This is a significant shift from prior years, when appeals were typically due in March. As a result, hearing dates for 2026 appeals may extend later into the following calendar year.

📬 Notice Timeline:

According to the Allegheny County Office of Property Assessments:

  • Residential property owners will receive at least 14 days’ advance notice of their scheduled hearing.
  • Commercial property owners will receive at least 30 days’ advance notice.

Historically, hearings were held between April and September, but this may change due to the new filing timeline.

2. Postponing Your Hearing

If you're unable to attend your scheduled hearing, you may request a postponement:

  • You are allowed to postpone your BPAAR hearing once, provided the request is made at least 7 days before the scheduled date.
  • The official Postponement Request Form is available on the Allegheny County Real Estate Portal and must be faxed or mailed to the Office of Property Assessments.
  • Emergency postponements are possible and require documentation, as well as written notice to all taxing bodiesinvolved in the appeal.

3. Virtual Hearings

During the COVID-19 pandemic, all hearings were conducted by telephone, and this practice may still apply depending on county procedures.

  • If your hearing is remote, you must exchange all supporting evidence with opposing parties at least 5 days before the hearing.
  • Supporting documents might include: appraisals, comparable sales, repair estimates, photos, and more.

4. Need Help with Your Hearing?

At Flaherty Fardo Rogel & Amick, we’ve represented thousands of property owners in Allegheny County and have saved our clients tens of millions of dollars in overassessed taxes.

📞 Call 412.802.6666 or
📧 Email info@pghfirm.com
for a free consultation and personalized help preparing for your tax appeal hearing.

What If I Miss My Scheduled Allegheny County Tax Appeal Hearing or Am Out of Town?

If you miss your scheduled tax appeal hearing in Allegheny County—or know in advance that you will be out of town—it’s important to act quickly to protect your rights.

1. Call the Office of Property Assessment Immediately

If you have any concerns about your hearing date, scheduling conflict, or missed notice, the first step is to contact the:

Allegheny County Office of Property Assessment Public Information Center
📞 Phone: 412-350-4600

The staff is usually very helpful and can explain your current hearing status or next steps depending on your situation.

2. If You Miss the Hearing Entirely

If you miss your hearing without having requested a postponement, the appeal is not automatically dismissed, but you must act quickly:

  • You can submit a written request to reschedule the hearing directly to the Board of Property Assessment Appeals and Review (BPAAR).
  • Your request will be reviewed by the Board. They may approve or deny your request based on the reason provided and the timing of your appeal.
  • If the Board denies your rescheduling request, you have the right to further appeal that denial to the General Motions Judge in the Allegheny County Court of Common Pleas.

3. Can You Reschedule If You're Out of Town?

Yes. If you are out of town during your scheduled hearing date, you should:

  • Request a postponement in advance, using the County’s official Postponement Request Form.
  • Submit the request at least 7 days prior to the hearing, if possible.
  • If the hearing date has already passed, follow the missed hearing procedure above.

4. What If You Miss the Deadline to Request Postponement?

Once a hearing date has passed, your best option is to formally request a new hearing with a detailed explanation. Be sure to include documentation (e.g., flight information, medical emergencies, etc.) if applicable. These requests are reviewed case by case and approval is not guaranteed.

5. Call Our Office for Help

If you’ve missed a hearing or are unsure what to do next, we’re here to help. At Flaherty Fardo Rogel & Amick, we’ve handled over 10,000 tax appeal cases since 1999 and understand how to navigate the county process effectively—even when something goes wrong.

📞 Call us at 412.802.6666 or
📧 Email info@pghfirm.com for a free consultation.
We’ll help you get your appeal back on track.

Can I Postpone My Allegheny County Tax Appeal Hearing?

Yes, you can postpone your Allegheny County property tax appeal hearing—at least once.

Under current rules, every party has the right to postpone a scheduled assessment appeal hearing one time. This applies to both first-level hearings (BPAAR) and second-level hearings (Board of Viewers or BOV), though the procedures and forms may differ slightly between them.

How to Request a Postponement

To request a postponement for a BPAAR (Board of Property Assessment Appeals and Review) hearing:

  1. Call the Allegheny County Office of Property Assessments at 412-350-4600 to confirm the current process and to notify them of your intent to postpone.
  2. Submit a written Postponement Request Form, available on the Allegheny County property assessment website.
  3. Fax the completed form to the Office of Property Assessments by the deadline listed on your hearing notice.

Important Deadlines

  • Postponement requests must typically be submitted at least 7 days before the scheduled hearing date.
  • You are entitled to only one postponement per property appeal, so plan carefully and be sure that the new date works for you or your attorney.
  • Emergency or second postponement requests may only be granted under extraordinary circumstances and require approval.

What If I Have a Scheduling Conflict?

If you are unable to attend due to a work obligation, medical appointment, family emergency, or pre-planned travel, we recommend acting quickly:

  • Call the Office of Property Assessments early to explain your situation.
  • Submit the official form as soon as possible, even if the 7-day window is approaching. The staff are often helpful, but they do enforce the rules.

Pro Tip: Don’t Miss Your Hearing Without Notifying the County

If you miss your hearing without requesting a postponement, your appeal may be denied by default—and you could lose the opportunity to challenge your assessment that year.

Can My Attorney Handle the Hearing If I Can’t Attend?

Yes. If you are represented by legal counsel, your attorney can appear on your behalf and handle all scheduling issues for you. At Flaherty Fardo Rogel & Amick, we typically appear for our clients and handle all communications and scheduling with the County, so you don’t have to worry about missing deadlines or filling out forms.

📞 Questions about your hearing date or tax appeal? Call us at 412.802.6666 or email info@pghfirm.com for a free consultation.
We’ll explain your rights and make sure your case is on track.

What Type of Evidence Should I Bring to My Allegheny County Tax Appeal Hearing?

The success of a property tax appeal in Allegheny County depends heavily on the type and quality of evidence you present at your hearing. Whether you're a property owner appealing your own assessment or defending your property against a school district or municipal appeal, the right documentation—and knowing how to use it—can make all the difference.

Step One: Choose Your Valuation Approach

Before preparing evidence, you must decide whether you’re arguing that your assessment is too high based on:

  1. The 2012 Base Year Value, or
  2. The Current Fair Market Value (FMV), adjusted using the 2026 Common Level Ratio (CLR).

If You Argue Current Fair Market Value:

You must apply the CLR, which ensures that assessments are uniform and not based on 100% of FMV. For 2026, the CLR is 50.1%, meaning:

If your property is worth $100,000 in the current market, it should be assessed at only $50,100 (100,000 × 0.501).

This adjustment is essential. If your property is assessed at $100,000, and you prove it’s worth only $100,000 today, your appeal should still succeed—because the assessment should reflect 50.1% of that value, not 100%.

Step Two: Gather Relevant Evidence

The type of evidence you bring depends on whether you're appealing as the appellant (filing the appeal) or the appellee(defending against one), and whether you're using the 2012 base year or current market value with CLR.

Here are the most helpful types of evidence:

  • Appraisal
    • A certified real estate appraisal establishing either the current market value or 2012 value, depending on your approach.
  • Comparable Sales
    • Recent sales (preferably within a year) of similar homes in your neighborhood. Include sale price, sale date, and property characteristics.
  • Comparable Assessments
    • Evidence showing your property is unfairly assessed compared to similar nearby properties. While not dispositive, this can help demonstrate a lack of uniformity.
  • Photos and Repair Estimates
    • Images and contractor estimates showing defects, deterioration, or needed repairs that diminish property value.
  • Recent Purchase Documentation
    • If you bought the property recently under market conditions, your purchase price may be persuasive (but still must be adjusted using the CLR).
  • Evidence of Overpayment
    • Documentation supporting any circumstances in which you overpaid (e.g., estate sales, forced sales, auction conditions).

Step Three: Bring Enough Copies

At your tax appeal hearing, you must bring at least three (3) extra copies of your evidence:

  • One for the County
  • One for the school district or opposing party
  • One for the hearing officer or judge

Lack of copies may delay your hearing or hurt your credibility.

Reminder: The Core Question in Every Tax Appeal

No matter what evidence you choose, the ultimate question the hearing board will ask is:

“What was the fair market value of the property on the relevant date?”

  • If you’re arguing base year (2012) value, bring evidence specific to the 2012 timeframe.
  • If you’re arguing current market value, remember to apply the CLR of 50.1% for 2026 (or the appropriate year) to convert the current value into an adjusted assessment.

Example:

If your home is worth $100,000 today, and you are appealing a 2026 assessment, the County should not be assessing it at $100,000.

Instead, your proper assessment would be:
$100,000 × 0.501 = $50,100.

That’s what your appeal should be targeting.

Bottom Line: Strategy + Evidence = Results

Most property owners make the mistake of bringing too little evidence—or the wrong kind. Others show up unrepresented and are pressed by attorneys for taxing entities into providing information that can hurt them.

At Flaherty Fardo Rogel & Amick, we have successfully handled over 10,000 property tax appeals across western Pennsylvania. We help clients select the right valuation method, prepare persuasive evidence, and avoid common pitfalls.

📞 Call 412.802.6666 or email info@pghfirm.com com for a free tax appeal consultation.
We’ll tell you if your case is worth pursuing—and we’ll fight to keep your property taxes fair.

Do I Need to Hire an Attorney to Represent Me in a Property Tax Appeal?

While you are not legally required to hire an attorney for a property tax appeal in Allegheny County, we strongly believe that having experienced legal representation can make a significant difference — especially when your property taxes and long-term savings are on the line.

Why We Recommend Hiring an Attorney for Property Tax Appeals

At Flaherty Fardo Rogel & Amick, we’ve represented more than 10,000 property owners since 1999 in both residential and commercial property tax appeals across Allegheny County and western Pennsylvania. In our experience, the best results are consistently achieved when property owners are represented by knowledgeable, strategic counsel.

Here’s why:

1. Experienced Counsel Yields Better Results

Tax appeal hearings, particularly at the second level (Board of Viewers), involve legal argument, evidentiary rules, and often experienced attorneys representing school districts and municipalities. Property owners who represent themselves may not understand:

  • How to present proper valuation evidence
  • How to handle cross-examination
  • What to say — or more importantly, what not to say

Our attorneys know how to position a case for the strongest settlement or litigation outcome, and we avoid common pitfalls that lead to unfavorable decisions.

2. School Districts Use Attorneys — You Should Too

If a school district files an appeal against your property, you will almost certainly face a trained tax attorney at your hearing. While school lawyers can aggressively cross-examine property owners, they cannot question our attorneys in the same way — giving our clients a strategic advantage.

In fact, we rarely recommend that clients attend hearings in defense cases, because any information they provide — even if well-intentioned — may be used against them in a second-level appeal. We've seen it happen many times.

3. First-Level Mistakes Can Hurt You at the Second Level

Many property tax appeals are ultimately appealed to the second level Board of Viewers (BOV). Evidence presented at the first level (BPAAR) can impact your case later on. Property owners unfamiliar with the process often:

  • Volunteer too much information
  • Disclose purchase prices or renovation details that harm their case
  • Fail to bring proper comparable sales or appraisal evidence

We help avoid those costly mistakes and guide the case strategically from day one.

4. We Only Recommend Appeals That Make Financial Sense

Before accepting any tax appeal case, our attorneys carefully review whether the case justifies the legal cost. We aim to ensure that any attorney’s fee is far outweighed by the tax savings over the years involved.

This analysis includes:

  • Reviewing recent comparable sales
  • Assessing appeal timing and base year issues
  • Analyzing retroactive refund potential or increased liability

We don’t just file appeals — we fight for real results, and we’re honest when a case may not be worth pursuing.

What’s at Stake?

Property tax appeals can affect multiple years of taxation, especially when appeals are retroactive. Even small differences in assessed value can result in thousands of dollars in overpaid taxes or unexpected bills.

📞 Contact Us for a Free Case Review

If you’re considering a property tax appeal — or defending one filed against you — talk to the experienced attorneys at Flaherty Fardo. We’ve handled thousands of successful appeals and can help you protect your investment.

If I Cannot Attend My Property Tax Hearing, Can Someone Else Go in My Place?

Yes — in certain situations, someone else may attend your Allegheny County property tax appeal hearing on your behalf, but the rules differ depending on the hearing level.

First Level (BPAAR – Board of Property Assessment Appeals and Review)

At the first level of the property tax appeal process, known as BPAAR, you are allowed to send someone else to appear on your behalf — provided that person brings an Authorized Representative Form signed by you.

According to the Allegheny County website:

“Yes, you can decide to send another interested party provided they have an authorized representative form from you with your signature.”

This representative can be:

  • A friend or family member
  • A tenant or property manager
  • A licensed real estate professional
  • An attorney

Tip: If you plan to send someone, make sure they are properly prepared and have supporting documents to present your case clearly and effectively.

Second Level (BOV – Board of Viewers)

The rules are much stricter at the second level of the appeal, called the Board of Viewers (BOV).

At this stage, only the following parties may legally appear on your behalf:

  • The property owner
  • An interested party (such as a tenant in some commercial settings)
  • An attorney licensed to practice in Pennsylvania

⚠️ Important: At the BOV level, non-attorneys cannot represent you, even if you completed an authorization form. If you’re not able to attend, and you’re not represented by an attorney, your case may not be properly presented — and that could cost you significantly in increased property taxes.

Why Legal Representation Becomes Essential at the BOV Level

The BOV process includes:

  • A courtroom setting
  • The potential for direct and cross-examination
  • The application of evidentiary rules
  • Settlement negotiations or an actual trial before a Hearing Master

Without experienced legal counsel, unrepresented property owners are often at a disadvantage, especially when facing school district attorneys trained to increase your taxes.

📞 Need Representation for Your Tax Appeal?

If you can’t attend your tax appeal — or want the strongest possible presentation — our law firm has been representing thousands of property owners in Allegheny County since 1999, including at both BPAAR and BOV levels.

Contact Flaherty Fardo Rogel & Amick today for a free consultation.

📧 info@pghfirm.com
📞 412.802.6666
Request a Consultation

If the School District or Municipality Filed a Tax Appeal Against My Property, Should I Attend the Hearing?

Yes — absolutely. If your school district or municipality filed an appeal to increase your property assessment, you should take it seriously and prepare a strong legal defense.

While Allegheny County’s website currently states that:

“You are not required to attend an appeal filed on your property by your school district or municipality. However, you may attend the hearing to present evidence for your case if you so choose.”
(Source: Allegheny County)

—we believe this advice is dangerously misleading for property owners.

🎯 Why You Should Never Ignore a School or Municipal Appeal

When a taxing body (usually the school district) files a property tax appeal, the goal is simple: to increase your assessment and raise your taxes.

If you do not attend or defend the hearing, the attorney for the school or municipality may succeed in increasing your assessed value unchallenged — especially if they present recent purchase information, MLS data, or county records.

You may receive a much higher assessment — and no refund or reduction is possible after the hearing. This could result in thousands of dollars in higher annual taxes, retroactive to the appeal year.

⚠️ The Dangers of Representing Yourself

Many property owners attend these hearings alone, not realizing the risks:

  • School district attorneys can cross-examine you about:
    • The purchase price of your home
    • Mortgage documents
    • Appraisals
    • Renovations and improvements
    • Photographs or personal statements
  • Anything you say can — and will — be used to justify a higher value.
  • School districts often build their entire case on information they extract from the homeowner during the hearing.

For recent homebuyers in particular, this is often a lose-lose situation — and without legal guidance, you may unknowingly hurt your case.

🛡️ Why Experienced Tax Appeal Counsel Matters

By hiring experienced property tax appeal attorneys, you immediately:

  • Level the playing field against seasoned school district lawyers
  • Shield yourself from damaging cross-examination
  • Prevent inadmissible or unhelpful evidence from entering the record
  • Gain access to skilled negotiators who can often resolve the appeal without trial
  • Ensure that all procedural and evidentiary rules are followed

At Flaherty Fardo Rogel & Amick, we’ve handled over 10,000 property tax appeals in Allegheny County since 1999 — including thousands of defense cases against appeals filed by school districts. We know their tactics. We know their attorneys. And we know how to protect your rights.

📞 Defending Against a School Appeal? Contact Us Immediately.

If you’ve received notice that your school district or municipality filed an appeal against your property — don’t wait. These hearings can have long-lasting financial consequences if not handled correctly.

📧 info@pghfirm.com
📞 412.802.6666
Request a Free Consultation

Can I Appeal the Decision from the First-Level (BPAAR) Hearing?

Yes — in Allegheny County, you can appeal the decision from the first-level tax appeal hearing (BPAAR) to the Board of Viewers (BOV), which is the second level of the appeal process.

Many property tax appeals in Allegheny County proceed through multiple stages of review, and understanding the timeline and process is critical to protecting your rights as a property owner.

🧾 What Happens After the First-Level BPAAR Hearing?

At the Board of Property Assessment Appeals and Review (BPAAR) hearing, you will not receive a decision on the day of the hearing. Instead:

  • The hearing officer makes a recommendation to the full Board of Property Assessment.
  • The final decision is issued by mail to the property owner and all taxing entities (school district, municipality, and county).
  • In most cases, the decision arrives 3–6 months after the hearing, although delays of 9–12 months are not uncommon.

⏳ How Long Do I Have to Appeal the BPAAR Decision?

Once the BPAAR decision is issued, every party has 30 days from the mailing date to appeal to the Board of Viewers (BOV) — the second level of appeal.

  • This 30-day period is strict. Missing the deadline means forfeiting your right to further appeal.
  • Any party — the property owner, the school district, or Allegheny County — may file an appeal.
  • The appeal must be filed with the Allegheny County Court of Common Pleas, where it will be assigned to the BOV.

⚖️ What Does It Mean That the Appeal is “De Novo”?

All appeals to the Board of Viewers are heard “de novo,” which means the case starts over from scratch. Whatever happened at the BPAAR level becomes legally irrelevant.

At the BOV level, the goal is to determine the correct base year fair market value of the property, using evidence, expert testimony, and legal arguments.

📅 Is the Appeal Retroactive?

Yes. All appeals to the BOV are retroactive to the original year the tax appeal was filed. This means the outcome of the second-level appeal can result in:

  • Refunds for overpayment of property taxes
  • Additional bills if the property is ultimately assessed at a higher value

This retroactive element can affect multiple years of tax liability if a case is delayed or continued for any reason.

🛡️ Why Timely Action Is Crucial

If you or a taxing entity disagrees with the BPAAR decision, you must act within 30 days of the date on the decision letter. Failing to file a timely appeal will lock in the BPAAR’s value — for better or worse.

At Flaherty Fardo Rogel & Amick, we help clients monitor appeal deadlines, file formal appeals, and prepare for both conciliation and litigation at the Board of Viewers.

📞 Need Help Appealing a BPAAR Decision?

If you recently received a BPAAR decision and are unsure whether to appeal — or how to do it — contact us immediately. We’ve handled over 10,000 property tax appeal cases in Allegheny County since 1999 and are happy to review your decision at no charge.

📧 info@pghfirm.com
📞 412.802.6666
Request a Free Consultation

What Happens at the Second-Level BOV Hearing in an Allegheny County Tax Appeal?

After a property tax appeal is heard and decided at the BPAAR (Board of Property Assessment Appeals and Review), a property owner who is dissatisfied with the result may file a second-level appeal to the Board of Viewers (BOV). The BOV process is significantly more formal and complex than the initial BPAAR hearing and can have serious implications for multiple years of property taxes.

📆 Timeline: When Will My BOV Hearing Be Scheduled?

Once a second-level appeal is filed to the Board of Viewers, it can take 6 to 18 months (or longer) before a hearing date is scheduled. Because of this delay, it is common for multiple tax years to be at issue by the time the hearing occurs. Importantly, tax appeals are always retroactive to the year they were filed, meaning they can result in refunds or increased tax bills depending on the outcome.

📍 Where Does the BOV Hearing Take Place?

BOV hearings are held on the 8th floor of the City-County Building in downtown Pittsburgh, in contrast to the first-level BPAAR hearings, which take place on the 3rd floor of the County Office Building.

⚖️ What Is a “De Novo” Hearing?

The BOV hearing is de novo, meaning it is a completely new proceeding. Whatever happened at the BPAAR level is considered irrelevant. The Board of Viewers conducts its own independent review to determine the base year market value of the property under appeal.

👨‍⚖️ What to Expect at the BOV Hearing

The BOV hearing is a courtroom-style proceeding. Unlike the informal setting of the BPAAR, the BOV includes:

  • A real courtroom with an appointed Hearing Master
  • Attorneys representing the school district, Allegheny County, and sometimes the local municipality
  • A conciliation session where the parties attempt to negotiate a settlement for all tax years involved

If a settlement cannot be reached during conciliation, the matter proceeds to a formal trial in front of the Hearing Master. This includes:

  • Opening statements
  • Testimony and cross-examination
  • Introduction of evidence
  • Legal arguments

The trial follows the rules of evidence, and a ruling will be issued after the hearing concludes.

🛑 Do I Need an Attorney at the BOV Level?

Yes — legal representation is essential at the BOV stage.

Unlike the first-level BPAAR hearings, non-attorneys are not permitted to represent property owners at the BOV. Additionally, the proceedings are adversarial and formal, often involving skilled attorneys from the taxing bodies who are focused on maximizing tax revenue.

In our experience, property owners who appear without counsel are far more likely to:

  • Accept unfair settlements
  • Be pressured with comments like: “Let’s go to trial, then”
  • Be unprepared for the legal and evidentiary requirements of trial

Don’t let yourself be intimidated. The best results at the BOV are typically obtained when the taxing entities know you have competent counsel and are ready to go to trial if necessary.

🎯 Why Flaherty Fardo?

Our law firm has represented over 10,000 clients in Allegheny County tax appeal cases since 1999. We have decades of experience negotiating favorable settlements and trying cases before the Board of Viewers.

We know what it takes to succeed at the BOV level — and we don’t let our clients get pushed around by taxing authorities.

📞 Need Help With a Board of Viewers Hearing?

Contact us today to schedule a free consultation and learn how we can help with your Allegheny County property tax appeal.

📧 info@pghfirm.com
📞 412.802.6666
Request a Free Tax Appeal Consultation

What Is the History of Property Assessments in Allegheny County?

The history of property assessments in Allegheny County, Pennsylvania, is long, complex, and often controversial. From political battles to landmark court rulings, Allegheny County has endured decades of litigation and public dissatisfaction over how real estate taxes are assessed.

Understanding this history is critical for homeowners, investors, and anyone considering a property tax appeal in Allegheny County. Many of the current legal challenges — including debates over the Common Level Ratio (CLR) and the County's refusal to conduct a new reassessment — have roots that go back 50 years or more.

Below is a timeline of key events in Allegheny County’s assessment history, based on court decisions, legal reforms, and administrative changes that have shaped the current system.

📜 Major Milestones in Allegheny County Assessment History

1970
Green Tree Borough files a lawsuit challenging the County’s practice of reassessing one-third of the County each year, claiming the system creates unfair disparities.

1977
Wilkinsburg files a similar legal challenge.

1979
Judge Nicholas P. Papadakos takes over both cases.
October 1, 1979 – Judge Papadakos eliminates the County’s annual assessment system and orders that all properties be assessed regularly.

October 17, 1982
Court oversight ends, with confidence that reforms had improved fairness.

1992
A Pittsburgh Post-Gazette analysis of 500,000 properties finds serious disparities between assessed values and recent purchase prices.

January 1994
Property owners revolt after a county-wide reassessment leads to increases of 40% or more on many parcels.

January 1, 1996
The political fallout leads Republican county leaders to freeze assessments for five years, promising time to fix the system.

May 13, 1996
Six homeowners sue, arguing that the freeze locks in unfair, inaccurate property values.

April 15, 1997
Judge R. Stanton Wettick Jr. declares the freeze illegal and orders Allegheny County to implement a plan to reassess properties whose values deviate more than 20% from fair market value.

January 9, 1998
Judge Wettick agrees to postpone those changes if the County promises a full reassessment by 2001, and also orders a 2% increase across all properties for 1999 and 2000.

February 10, 1998
Allegheny County hires Sabre Systems & Service for $23.9 million to perform the county-wide reassessment.

January 9, 2001
The reassessment produces new certified values for 552,000 parcels, totaling $57.1 billion, a 48% increase from 2000.

January 2, 2002
The new assessment triggers over 90,000 appeals, demonstrating widespread dissatisfaction.

2005
When proposed new values for 2006 suggest nearly 80% of homeowners would see an increase, County Executive Dan Onorato proposes a 4% cap on increases.

May 12, 2005
Judge Wettick strikes down the 4% cap, ruling it unconstitutional because it would exacerbate inequity.

September 20, 2005
Dan Onorato calls for using 2002 as the official base year, effectively halting the 2006 reassessment.

October 27–31, 2005
Two lawsuits are filed by homeowners challenging the legality and constitutionality of the base-year system.

March 16, 2006
Judge Wettick upholds the use of the base-year model under state law but permits a constitutional challenge.

June 6, 2007
In a landmark ruling, Judge Wettick finds the base-year system unconstitutional, citing a lack of uniformity across taxpayers.

🔁 Return to Base-Year Reassessment

2009
The Pennsylvania Supreme Court affirms the decision that the base-year system is unconstitutional.
Judge Wettick orders a new reassessment, to be completed by 2012.

Spring 2010
Preparations begin for a county-wide reassessment.

January 1, 2012
The 2012 Base Year is officially adopted — and remains in place as of 2025.

2012–2013
More than 100,000 property tax appeals are filed in response to the new assessments.

🏫 School District Appeals and Growing Inequities

2013–2021
Thousands of homeowners face appeals initiated by school districts, targeting recently sold properties. These appeals create perceived disparities and a public perception of reverse spot assessments — punishing buyers who paid fair market value.

2018–2021
New lawsuits are filed challenging the ongoing use of the 2012 Base Year, arguing it violates the same constitutional principles that led to the 2012 reassessment in the first place.

⚖️ Common Level Ratio Lawsuits and Big Reductions

2022–2024
Litigation over the Common Level Ratio (CLR) changes the tax appeal landscape dramatically:

  • 2021 CLR: 87.5%
  • 2022 CLR: 63.5%
  • 2023 CLR: 63.6%
  • 2024 CLR: 54.5%
  • 2025 CLR: 52.7%
  • 2026 CLR: 50.1%

This reduction means many properties are over-assessed, giving owners new grounds to file appeals.

📅 Recent Legal and Legislative Updates

May 2024
Allegheny County Council moves up the 2025 property tax appeal deadline to October 1, 2024 — requiring owners to act earlier than ever before.

September 2, 2025
The deadline for 2026 tax appeals (based on 2025 assessments and the 2026 CLR).

Why This History Matters

Allegheny County’s troubled history with assessments shows a clear pattern:
Every time fairness breaks down, litigation follows.

The courts have repeatedly stepped in to fix systemic inequities. With current lawsuits again challenging the base year and CLR, many experts believe a new reassessment is inevitable — it’s just a matter of time.

Need Help Navigating the Allegheny County Property Tax System?

At Flaherty Fardo Rogel & Amick, we’ve represented over 10,000 clients in property tax assessment appeals throughout Allegheny County since 1999.

We don’t just understand the law — we’ve helped shape it.

If you believe your property is unfairly assessed, contact us today for a free consultation.

📞 412.802.6666
📧 info@pghfirm.com
Start your appeal today

When Will the Next Allegheny County Property Reassessment Happen?

This is one of the most common — and most important — questions for property owners in Allegheny County:

“When will the next county-wide property reassessment occur?”

As of 2025, the short answer is:
No official reassessment has been scheduled. But it’s long overdue — and increasingly likely.

Allegheny County’s Reassessment History

To understand what’s coming, it helps to look at the past.

  • The last county-wide reassessment took place in 2012, and those values have been used ever since.
  • Before that, the previous reassessment occurred in 2002.
  • That’s a 10-year gap — and we are now more than a decade past the most recent one.

Many experts expected the next reassessment to occur around 2022, continuing that 10-year pattern. However, due to political pressure, legal challenges, and resistance from taxpayers, Allegheny County has not initiated a new reassessment — even as real estate values have continued to change significantly.

Why Reassessments Matter

A reassessment is when the County re-evaluates the market value of all real estate parcels and adjusts assessments accordingly. These new assessments are then used to calculate property taxes.

Reassessments are designed to:

  • Improve fairness and uniformity
  • Adjust outdated property values
  • Prevent over- or under-taxation based on stale data

But they’re also politically unpopular, especially when they result in higher tax bills for certain property owners.

What’s Delaying the Next Reassessment?

The short answer: Lawsuits, legal uncertainty, and political hesitation.

  • Several pending lawsuits are challenging the fairness of the current base year system (using 2012 values) and how the Common Level Ratio (CLR) is calculated each year.
  • Some cases argue that Allegheny County is violating constitutional principles by failing to reassess for so long.
  • However, unless and until a court mandates a reassessment, county officials are unlikely to act voluntarily.
  • Even if a judge orders a reassessment, it may take years to implement due to legal appeals, vendor selection, and administrative preparation.

As of now, Allegheny County is continuing to rely on the 2012 base year values, adjusted each year using the CLR to approximate current market value for tax appeal purposes.

Will a Reassessment Affect My Taxes?

It depends. A reassessment does not automatically raise taxes. Instead, it redistributes the tax burden based on new property values.

If your property has increased more than the average, your taxes could go up.
If it has appreciated less — or declined — your taxes may go down.

In any case, a new reassessment would likely lead to a surge in property tax appeals, as owners challenge their new assessed values.

When Should I Expect a Reassessment?

There is no official date. However, here’s what we do know:

  • It’s overdue. We’re 13 years past the last county-wide reassessment.
  • Lawsuits are working their way through the courts. A judicial order is the most likely path forward.
  • It won’t happen suddenly. If a reassessment is ordered, the County will announce it and allow time for data collection and appeals.
  • It may take years. From legal rulings to actual implementation, a reassessment could still be 2–5 years away — or more.

What Can Property Owners Do in the Meantime?

Until a new reassessment is announced, the best way to protect yourself from overpaying is to:

  • Review your current assessment annually
  • Use the current Common Level Ratio (CLR) to estimate whether you're over-assessed
  • File a property tax appeal if your assessment exceeds market value when adjusted for the CLR
  • Monitor court rulings and legal developments related to Allegheny County reassessment litigation

Need Help Reviewing Your Assessment?

At Flaherty Fardo Rogel & Amick, we’ve helped thousands of residential and commercial property owners in Allegheny County reduce their property tax assessments. If you think your property is over-assessed — or you’re unsure what your rights are in light of the pending reassessment — we’re here to help.

📞 412.802.6666
📧 info@pghfirm.com
Schedule a free consultation today

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