Allegheny County Property Tax Appeal Season Opens: New Opportunities for Tax Reduction

John T. Vogel, Esq., jvogel@tuckerlaw.com, (412) 594-5622

Rumors suggest Allegheny County will eventually have a Countywide property tax reassessment, but implementation, if any, will not be for a few years. In the meantime, the tax assessment appeal season for 2027 will begin shortly. This provides taxpayers with an opportunity to lower their property assessment and therefore lower their tax bill. In keeping with recent legal changes, appeals can begin now, with the County deadline for appeals on September 1.

Property tax assessments are based on the fair market value of the property adjusted by the “common level ratio.” The ratio acts like a deflation factor so that owners do not face assessment increases just because of cost-of-living or housing cost increases.

This year again provides advantages for potential assessment reductions. The common level ratio, which had been in the 63% range a few years ago, dropped to 50.14% for 2026 and will be 49.3% in 2027. That means if your property has a fair market value of $100,000, for assessment purposes, your property should be taxed at $49,300 for 2027.

This change is favorable for taxpayers, but before considering an appeal, initially owners should determine if their property has actually increased substantially in value.

Assessment reductions are usually proven through recent sales of comparable properties or, if the parcel produces income, through the property’s income and expense statements. Higher interest rates negatively impact value, but owners should use common business sense in considering whether to file an appeal. If properties in your area are selling for $1.5 million and your assessment is around $750,000, even with a ratio change, careful consideration should be made before filing an assessment appeal.

The officials hearing your tax appeal at the Board of Property Assessment (the first stage of the assessment process in Allegheny County) or at the Board of Viewers (the second stage) are very knowledgeable about local real estate. But if sound reasons exist, opportunities should be pursued, and retention of legal counsel knowledgeable about Allegheny County tax appeal law and practice should be considered. Again, the appeal deadline is September 1, 2026, so the time to act is short.

For further information, contact Tucker Arensberg attorney John Vogel at (412) 594-5622 or jvogel@tuckerlaw.com, or Ken Scholtz at (412) 594-3903 or kscholtz@tuckerlaw.com.