If you believe your property's assessed value is higher than its true market value, you may be paying more in property taxes than necessary. A real estate tax assessment appeal gives homeowners the opportunity to challenge their assessment and potentially reduce future tax bills. This guide explains
- who may benefit from filing an appeal
- evidence needed to support your case
- how the appeal process works
- why obtaining a state-certified appraisal is often one of the most important steps
- where to find websites and contact information for Chester, Lancaster, and Delaware Counties
General Information for Property Owners
A real estate tax assessment appeal allows property owners to challenge the assessed value of their property if they believe it exceeds the property's fair market value. A successful appeal can reduce future property tax bills.
Market value is what your property would likely sell for on the open market between a willing buyer and a willing seller.
Assessed value is the value assigned by the county for property tax purposes. It is not necessarily the same as market value. Real estate property taxes are based on the assessed value of the property.
Who Should Consider an Appeal?
You may have grounds for an appeal if:
- Your home is newly constructed as these are often over-assessed
- Your property's assessed value is higher than its current market value
- Comparable properties in your neighborhood are assessed at lower values
- The assessment record contains factual errors (square footage, lot size, number of improvements, etc.)
- Your property has physical conditions or defects that negatively affect its value
Annual Appeal Filing Period
Most counties in Pennsylvania have a process to file an appeal every year. Successful appeals affect future tax years, not the current year's tax bill.
Evidence That Supports an Appeal
The strongest evidence typically includes:
- Independent state-certified appraisal
- Recent sales of comparable properties ("comps")
- Photographs documenting property deficiencies
- Repair estimates
- Proof of factual errors in county records
- Market data showing a lower property value than the assessment reflects
Where to get a state certified appraisal
If you're considering a property tax appeal, a professional appraisal is one of the most important pieces of supporting evidence. Unlike a Comparative Market Analysis (CMA) prepared by a real estate agent to estimate a home's selling price, a tax appeal appraisal is a formal, independent valuation completed by a state-certified appraiser. Choosing an experienced, reputable appraisal company ensures your report is accurate, well-supported, and prepared to the standards needed for the appeal process. We suggest contacting Beiler-Campbell Appraisal Services.
Common Level Ratio (CLR)
Pennsylvania uses a Common Level Ratio (CLR) to convert market value into assessed value. Board of Assessment Appeals consider the CLR when reviewing appeals. Understanding the relationship between market value and assessed value is critical when determining whether an appeal is warranted.
Appeal Process Overview
- Review your current property assessment
- Gather supporting evidence including an appraisal
- File an appeal with the County Board of Assessment Appeals before the deadline
- Attend the scheduled hearing and present your evidence
- Receive the Board's written decision
Important Considerations
- Filing an appeal does not automatically guarantee a reduction
- Property owners may represent themselves; an attorney is not required
- Well-documented appeals supported by comparable sales data tend to be the most successful
- If dissatisfied with the Board's decision, additional appeal rights may be available through the court system
Recent Assessment Letters Distributed to Lancaster County Homeowners
- Lancaster County recently distributed Real Estate Tax Assessment letters
- You can view your property information on our Property Search Site at LancasterPA-reval.Devnetwedge.com
- HERE are frequently Asked Questions on the Lancaster County Real Estate Tax Assessments
Contact Information by County
For forms, filing instructions, and current deadlines, visit your County's Assessment Office website
Chester County PA: Chester County Assessment Office
Lancaster County PA: Lancaster County Appeals
Delaware County: Delaware County Board of Assessment
This information is intended for general educational purposes and is not legal or tax advice.
