Property Assessment Appeals FAQ

How are my property taxes calculated?

Your school, municipal, and county taxes are determined by the assessed value of the property, multiplied by the millage rate, divided by 1000.  For example, say your assessed value of your property is $100,000, and the millage rate is 50 for your school taxes.  Your school taxes are calculated as follows:

100,000 x 50 / 1000 = $5,000

The same calculation is also done for your county and municipal taxes, and other taxes such as an open space, fire, or library tax.  

How does my assessed value relate to my actual property value?

The assessed value is based upon the theoretical value of your property at the last time there was a countywide reassessment in your county.  In most cases this represented 100% of the value of your property the last time this reassessment happened. This is county specific and could have been as early as 1959 or as late as this year.  You can find the assessed value of your property on your property tax bill or on your county’s board of assessment website.  

To then determine what the county believes is the fair market value of your property, you would multiply this assessment value by a number called the Common Level Ratio Factor.  Current Common Level Ratio Factors for all counties in Pennsylvania can be found here. 

For example, the current Common Level Ratio Factor for Bucks County is 17.06.  Let’s take a home in Northampton Township with the assessment of $34,000 as an example.  To determine what the county believes the fair market value of the property is, you would multiply the assessment by the Common Level Ratio Factor.  

$34,000 x 17.06 = $580,040

So, how do I know if I should file an appeal?

After doing the calculation above, if you believe the fair market value of your property is HIGHER the number, you should NOT file an appeal, because your property taxes are actually lower than they should be.  If however, you believe the fair market value of your property is LOWER than the number, you may benefit from filing an appeal.

I want to go forward with an appeal.  What is the next step?

Please fill out the form above or send us an email to info@lavangalaw.com with your name, mailing address, and property address.  

What are the fees and costs for me?

Our normal legal fee is half (50%) of the first year’s savings, based on current tax millage. As an example, if you save $1,000 as a result of your appeal, our fee is $500. In most cases we pay all out-of-pocket costs such as appraisals, filing fees, postage, etc.

In most cases, an appraisal is not necessary for residential appeals, however this varies from county to county. In some counties we require appraisals as our experience in that county is that we do not win appeals without them. In some cases we recommend one, and we ask that you waive the appraisal if you don’t want one. In other counties our experience is that it has no effect on the appeal and therefore we won’t recommend one.

In some other cases, even in counties that do not require appraisals, we would normally recommend getting one in the following circumstances:

1. Your home has a market value above $1,500,000.

2. The potential tax savings is greater than $4,000 per year.

3. You recently filed for an assessment appeal and were denied.

Do I need to attend the hearing?

While you are welcome to attend the hearing, there is no requirement for you to do so.  This is another advantage of hiring an attorney to represent you.  

When will my tax reduction take effect and is it retroactive?

A successful annual assessment appeal will be effective in January of the year following when it was filed and heard at the Board of Assessment Appeals. The assessment is not retroactive and will not affect your current year.

What other special situations can you assist with?

Sometimes, when you make an addition on your house, such as adding a pool or a shed, the county may send you a notice of an Interim Assessment Change.  When this occurs, you have a set deadline to file an appeal as indicated on the notice that is different than an annual appeal.  If you receive notice of an Interim Assessment Change, contact us immediately to find out your options.

Also, you may have represented yourself at the Board of Assessment Appeals level and received a poor decision.  We can help potentially appeal this decision to the Court of Common Pleas in your county. Appeals to the Court of Common Pleas are more formal and we strongly recommend that you hire an attorney, whether it be us or another firm, to represent you for this type of appeal.   We have experience in filing Court of Common Pleas appeals in Bucks, Montgomery, Berks, and Delaware counties. 

Lastly, you may own a property that the school district appealed in an attempt to increase your assessment.  Please contact us immediately if you get a notice from the Board of Assessment Appeals that the school district is appealing your assessment.  We have represented clients in Allegheny, Montgomery, Delaware, and Berks County defending appeals filed against property owners.