How Do I Defend a School District Tax Appeal in Allegheny County?

Defending School District Tax Appeals in Allegheny County
Welcome to what some call the “Welcome to the Neighborhood Tax.” Every year in Allegheny County, school districts file thousands of property tax appeals against new homeowners to increase their taxes based solely on recent sales prices.
It might sound logical: if you paid $500,000 for a house assessed at $150,000, shouldn't your taxes go up? But legally — it’s not that simple.
🚨 Is It Legal for School Districts to Target New Homeowners?
We believe that targeting only recent homebuyers violates the Pennsylvania Constitution’s Uniformity Clause. Taxing authorities are not allowed to single out individuals or properties. Yet, school districts routinely appeal properties after they sell — a form of spot-assessing that we argue is unconstitutional.
While the courts have not yet definitively ruled on this issue, it remains a hotly contested legal question. We’ve spent over two decades defending homeowners against unfair tax increases and advocating for uniform application of the law.
🧾 How School District Appeals Work
There are four parties involved in property tax assessment appeals:
- The Property Owner
- The School District (often the filer)
- The Municipality or Borough
- Allegheny County
👉 Over 90% of appeals are filed by school districts. Why? They have the highest millage rates — meaning the most to gain from raising your property assessment.
School districts claim they use neutral standards (e.g., appealing all sales where the assessment is under 80% of sale price), but in practice, these appeals create tax inequity between neighbors. One owner could pay double the taxes for the same house simply because they bought recently.
🏠 Understanding Base Year vs. Fair Market Value
Allegheny County uses a 2012 base year assessment system, but school districts can elect to use:
- Base Year Valuation: Property value as of Jan 1, 2012
- Fair Market Value (FMV): Adjusted current market value using the Common Level Ratio (CLR)
Using FMV is a tactical move by school districts to raise your assessment based on what you recently paid — even though that’s not the legal standard.
💡 Defending a School District Appeal
If you’ve been appealed, remember: the school district has the burden of proof. A deed alone does not meet that burden.
They must present a valid valuation method, such as:
- Sales comparison approach
- Cost approach (for new builds)
- Income approach (for commercial properties)
✅ Tip: If all they present is a copy of your deed — that’s not enough. A strong defense can win.
📸 Why Sale Price Doesn’t Always Reflect True Value
We’ve seen many cases where new homeowners:
- Overpaid based on out-of-state market norms
- Included non-real estate items in their purchase price
- Discovered defects after the sale
All of these factors mean the recorded price doesn’t reflect the true market value.
Even if the sale price seems valid, any increase should still be adjusted backward to 2012 values.
⚠️ Don’t Represent Yourself at Hearings
Can you go alone? Yes. Should you? Usually not.
Why?
- School district lawyers know the forum, hearing officers, and legal arguments.
- You may inadvertently provide harmful information under oath.
- They may cross-examine you and use your answers to build a better case against you.
Even worse, your testimony can carry forward if the appeal moves to the Board of Viewers (BOV) — where the stakes and complexity increase.
🙈 Don't Let Them on Your Property or Answer Questions Without Legal Advice
- School districts are NOT entitled to inspect your home without your permission or a court order.
- You’re NOT obligated to answer written discovery at the first hearing.
- Even at the second level, there are limits on what you must provide.
🔒 Do not cooperate without understanding your rights. Let your attorney guide the response.
✅ Summary: What You Should Know
- You do not have to accept a tax increase just because you bought recently.
- The burden of proof is on the school district.
- A recorded sale price is not controlling.
- Defending your appeal successfully often requires legal experience and strategic negotiation.
- What you say at the hearing can and will be used against you if the case proceeds.
🎯 Get Strategic Legal Help
We’ve helped thousands of property owners across Allegheny County defend against school district appeals. Our attorneys know the hearing officers, the arguments that work, and the rules that matter.
📞 Call us at 412.802.6666
📧 Email info@pghfirm.com
Free consultations available — let’s protect your property rights.