The deadline for filing a tax assessment appeal for either commercial or residential properties in Allegheny County is March 31, 2022.
Pennsylvania property owners have the right to file a tax assessment appeal annually. The deadline is firm, and late assessment appeals will only be accepted pursuant to petition after the date. The petitioning process can be expensive, and the burden of proof is high. You must establish that there was an administrative breakdown with the assessment office, fraud or some physical or mental infirmity prevented a timely appeal. Alleging you were busy or just forgot will not pass muster. Most petitions are rejected, so it is important to file a timely appeal. There is no filing fee.
If you believe your property may be overassessed, 2022 could be the year to file. In many circumstances, the property’s fair market value is multiplied by the “common level ratio” (“CLR”) to determine the assessed value. That process is designed to bring assessed values more in line with current fair market values. In 2021, the CLR, determined by much number-crunching by the State Tax Equalization Board, was 87.7%. For 2022, the CLR has been reduced to 81.3%. Significant savings may thus result.
In addition, under certain circumstances, property owners may receive assessment appeals from their School District or other taxing entities seeking to increase the assessment. Such appeals can be successfully defended on many occasions, and the CLE reduction may well work to an owner’s advantage in these circumstances as well.
We can help you assess the likelihood of success either in pursuing an appeal or defending an appeal. Please contact either Steven Petrikis at 412.918.1191 or Rachel Felton at 412.918.1173. Both are experienced tax assessment trial lawyers.
This post was written by Steve Petrikis