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Historical drops in Common Level Ratios Should have Commercial Pennsylvania Property Owners Contemplating Annual Assessment Appeals for the 2023 Tax Year

Published 07/20/2022

With historical drops in common level ratios throughout Pennsylvania’s 67 counties from last year to this year, commercial or industrial property owners should be reviewing their assessed values for potential reductions for the 2023 tax year.

The annual assessment appeal deadline of August 1, 2022 for assessed values effective for tax year January 1, 2023 is quickly approaching for the following Pennsylvania Counties:

Adams, Bucks, Butler, Cambria, Chester, Dauphin, Erie, Fayette, Franklin, Indiana,  Lackawanna, Lancaster, Lawrence, Lehigh, Luzerne, Monroe, Montgomery, Northampton and York.

The annual assessment appeal deadline of September 1, 2022 for assessed values effective for tax year January 1, 2023 is on the horizon for the following Pennsylvania Counties:

Armstrong, Beaver, Bedford, Blair, Bradford, Cameron, Carbon, Centre, Clarion, Clearfield, Clinton, Columbia, Crawford, Cumberland, Elk, Forest, Fulton, Greene, Huntington, Jefferson, Juniata, Lebanon, Lycoming, McKean, Mercer, Mifflin, Montour, Northumberland, Perry, Pike, Potter, Schuylkill, Snyder, Somerset, Sullivan, Susquehanna, Tioga, Union, Venango, Warren, Washington, and Westmoreland.

There are a few oddball counties that have to be different and thus the annual assessment appeal deadline for Berks County is August 15, 2022 and Wyoming County is August 31, 2022.  Philadelphia County is not a specific date, but instead the annual appeal deadline is the first Monday in October, which is the 3rd this year. Allegheny County is the only county that has a deadline, March 31, that is actually during the year that you are appealing. Thus, the appeal deadline for assessed values effective for tax year January 1, 2023 in Allegheny County is March 31, 2023.

Wayne County is going through a countywide reassessment, effective for January 1, 2023 and thus all property owners in Wayne County will have 40-days to file a formal appeal with the Wayne County Board of Assessment Appeals from the mailing date on the Notice of Assessment stating the new assessed value effective for January 1, 2023.

Each county has its own separate set of local rules pertaining to assessment appeals that need to be navigated in order to successfully file an annual assessment appeal.  If you own or lease commercial or industrial properties in Pennsylvania, please make sure that you are aware of these appeal deadlines. Additionally, if you are not sure if you should file an appeal on your property, please contact Paul Morcom at 717-237-5364 to determine if an appeal is warranted for tax year 2023.

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