Free property tax appeal review. Call 412-802-6666, text 412-855-5511, or send us a message.
For commercial owners, property tax is one of the largest operating costs. An assessment that ignores vacancy, rents and condition costs money every year.
Since 1997, Flaherty Fardo Rogel & Amick has handled more than 10,000 property tax appeals, with over $100 million in tax savings for clients across multiple tax years. We have represented owners of hotels, motels, restaurants, office buildings, apartment buildings and other income-producing property, and we worked through the 2002 and 2012 countywide reassessments. Attorney Nicole Hauptman Amick leads our tax appeal practice and has helped thousands of property owners. She works with Managing Partner Noah Fardo and the rest of our team.
How Commercial Property Is Valued
The Board decides one question: what the property is worth. For commercial property, that answer usually comes from one or both of two methods.
The income approach asks what an investor would pay for the property's income. It starts with what the property actually earns, subtracts vacancy and the costs of operating it, and converts the remaining net operating income into a value using a capitalization rate. It is usually the main method for offices, apartments, retail and other leased property.
The sales comparison approach looks at what buyers actually paid for similar properties in arm's-length sales, adjusted for differences. The County's tip sheets treat arm's-length sales as the most relevant evidence. It is most useful when there are enough truly similar sales, and less useful for unusual or special-purpose buildings.
Many cases use both. Replacement cost, less depreciation, can also matter for owner-occupied or special-purpose buildings. The right mix depends on the property and the evidence.
Base Year or Current Market Value
At the start of the hearing, the appealing party must declare which standard it is proving: Base Year value (what the property would have been worth in 2012, in its current condition) or Current Market value. Current market value is multiplied by the Common Level Ratio. For appeals filed July 1 to September 1, 2026 (tax year 2027), the County's Common Level Ratio is 49.3%. At that ratio, a building proven to be worth $5,000,000 today works out to an assessment of $2,465,000. We run both standards before choosing one. Run the numbers with our calculator →
Properties We Handle
- Office buildings, downtown and suburban
- Hotels and motels
- Restaurants and retail
- Apartment buildings, rentals and mixed-use properties
- Industrial, warehouse and special-purpose properties
- Vacant and excess land
Hotels, Motels and Restaurants
For hotels, motels and restaurants, a sale price or income figure often includes more than the building and land: the business itself, furniture, fixtures and equipment, a franchise or a liquor license. The assessment is a value for the real estate, so separating those pieces is often the heart of these appeals.
Office Buildings
Office buildings with high vacancy, expiring leases, rent concessions or heavy tenant-improvement costs often carry assessments that no longer match what the building earns. A current rent roll and leasing history usually tell that story better than any single sale.
Common Valuation Problems
- Market rents set too high, or vacancy set too low
- Capitalization rates that do not match the market
- Operating expenses and reserves left out
- Functional and economic obsolescence
- Sales that were not arm's length, or that included business value, furniture or equipment
- Excess land valued as if it could be developed
What to Gather Before You Call
- Rent roll, current and for recent years, with lease terms and vacancies.
- Leases, including who pays taxes, insurance and maintenance, and any concessions.
- Operating statements (income and expenses) for the last three years, audited if you have them.
- Appraisals from a purchase, refinance or earlier appeal. We review them first, because an appraisal can help or hurt.
- Purchase documents, such as the closing statement and any allocation of the price to furniture, equipment or the business.
- Repair and capital needs: inspection reports, contractor estimates and dated photos.
- Listing and marketing history if the property has been offered for sale or lease.
- Any appeal notice from a school district or municipality.
Not everything you gather should be submitted. Evidence becomes part of the record, and County hearings are public records. We decide with you what to share and when.
Evidence That Carries Weight
- Audited income and expense statements. The County's Appeals Tip Sheet says these receive the greatest weight.
- Arm's-length sales of the property and similar properties.
- A qualified appraisal. The County says the weight given to an appraisal may be affected if the appraiser does not testify, so we plan for the appraiser to be available.
- Assessments of other properties. The County says another property's assessment must be backed by proof that it reflects market value.
- Static files only. PDFs, spreadsheets saved as PDFs, photos and Word documents are accepted. Links and videos are not.
Pennsylvania and Allegheny County Rules You Should Know
- Annual deadline. The County's 2026 window ran July 1 to September 1 for tax year 2027. The County has not yet posted its tax year 2028 filing dates. Based on its current schedule, the deadline is expected to be September 1, 2027. Check the County's Annual Appeals page for the posted dates before you file.
- Taxing bodies can appeal too. Your school district, municipality or the County can appeal a commercial assessment, often after a sale or refinance. When more than one party appeals, the Board holds one hearing.
- No targeting by property type. In 2017 the Pennsylvania Supreme Court held that a taxing body may not adopt a policy of appealing only one sub-class of property, such as only commercial properties (Valley Forge Towers Apartments N, L.P. v. Upper Merion Area School District).
- Hearing notice and format. Commercial hearing notices go out at least 21 days ahead (residential, 14). All BPAAR hearings are by telephone. Give the County your phone number at least five days before the hearing.
- Evidence. Under the Board's rules, evidence must be submitted to the County and served on the other parties at least two days before the hearing. We prepare and submit ours well ahead of that deadline.
- The Board can raise the assessment. BPAAR may increase, decrease or keep the value. A withdrawn appeal cannot be refiled for the same tax year.
- Second level. Any party can appeal to the Court of Common Pleas, where it is heard by the Board of Viewers, within 30 days of the decision notice's mailing date. The County lists a nonrefundable filing fee of $135.25.
See how a BPAAR appeal works, step by step.
How We Build Commercial Appeals
- Numbers first. We work with your accountants, managers and appraisers to present figures the Board will credit.
- Careful disclosure. We decide with you what financial information to share, and when.
- Ready for the Board of Viewers. Commercial appeals reach the second level more often than residential ones. We prepare that way from the start, with experienced, independent appraisers and cross-examination of opposing appraisers.
- Reassessment planning. Get advice before responding to reassessment questionnaires, data requests or site-visit requests. Read our Reassessment Guide →
What You Can Save
A reduction lowers County, school and municipal taxes every year until the assessment changes again. A countywide reassessment must be in place by June 30, 2032, so savings from an appeal now can continue for several tax years.
Representative Results
- A $10.5 million+ assessment reduction for a commercial property owner, with annual tax savings of more than $300,000
- Over $100 million in tax savings for clients across multiple tax years
See more case results. Every property is different. Past results do not guarantee or predict a similar outcome.
Related Cases We Handle
- Defending school district appeals
- Residential property tax appeals
- Allegheny County reassessment
- Complete property tax appeal guide
Official County Links
- Allegheny County: Assessment Appeals
- Real Estate Portal: look up, file and track appeals
- BPAAR Rules and Regulations, 2027 tax year (PDF)
- Appeals Tip Sheet for 2027 (PDF)
- Appointment of Authorized Representative form (PDF)
- Appealing a BPAAR Decision
County appeals information line: 412-350-4636, Option 2 (Monday to Friday, 8:30 a.m. to 4:30 p.m.). County rules last checked October 26, 2026.
Talk to a Property Tax Lawyer
We review every commercial property before we accept an appeal. Our tax appeals are led by Nicole Hauptman Amick, working with Noah Fardo, Bill Rogel and Shawn Flaherty. We work closely as one team. Every case that heads toward trial has the whole team behind it.
Call 412-802-6666, email Nicole at nicole@pghfirm.com or Managing Partner Noah Fardo at npf@pghfirm.com. Prefer to text? Use 412-855-5511. More answers: Property Tax Appeal FAQ.
Fees are discussed and agreed in writing before we file. General information only, not legal advice. Deadlines and County procedures can change; confirm current rules before filing. Past results do not guarantee a similar outcome.
