Property Taxes in Pennsylvania: Rates, Exemptions, and How They Work (2026)
TL;DR
Pennsylvania property taxes vary wildly by county because reassessment is not required on any set schedule. Some counties have not reassessed in decades. The state uses a Common Level Ratio (CLR) to equalize assessments for appeal purposes. School district taxes make up the bulk of most bills. Act 1 limits how much school districts can raise taxes. The homestead exclusion reduces assessed value, and the state provides property tax/rent rebate for seniors and disabled residents. Appeals go to the county Board of Assessment Appeals.
The Reassessment Problem
Pennsylvania is unique in that counties are not required to reassess property on any regular schedule. Some counties have not done a county-wide reassessment in 20, 30, or even 50+ years. This means assessed values can be wildly outdated and inconsistent.
The result: two identical homes in the same county can have dramatically different assessments because one was built (and assessed) recently while the other has an assessment from 1990.
Common Level Ratio (CLR)
To address this inequality, the State Tax Equalization Board publishes a Common Level Ratio for each county. The CLR shows the ratio of assessed values to current market values. When filing an appeal, the CLR is used to convert your home's market value to the equivalent assessment level used in your county.
For example, if your county's CLR is 20% and your home is worth $300,000, the equalized assessed value would be $60,000. If your current assessment is $75,000, you have grounds for an appeal.
Tax Rates
Pennsylvania property taxes come from three sources, each with its own mill rate:
- County tax: Typically 3-8 mills
- Municipal tax: Typically 1-10 mills
- School district tax: Typically 15-35 mills (the largest component)
Combined rates commonly total 25-50+ mills, depending on location. Philadelphia has its own system with higher rates but also more exemptions.
Exemptions and Relief
| Program | Benefit | Who Qualifies |
|---|---|---|
| Homestead Exclusion | Reduces assessed value (amount varies by school district) | Owner-occupied primary residence |
| Farmstead Exclusion (Act 50) | Reduces assessed value for farm buildings | Qualifying farm properties |
| Property Tax/Rent Rebate | Up to $1,000 rebate (may be higher with bonus) | Seniors 65+, widows/widowers 50+, disabled 18+, income limits apply |
| Disabled Veterans Tax Exemption | Full exemption from property taxes | Veterans with 100% disability |
| Senior Tax Freeze | Available in some municipalities | Varies by local ordinance |
Act 1 School Tax Limits
Act 1 of 2006 limits how much school districts can increase property taxes each year. The index is based on the statewide average weekly wage and employment cost index. Increases above the index require voter approval or an exception (pension costs, special education, construction debt).
Payment Schedule
Pennsylvania counties offer a tiered payment structure:
- Discount period: 2% discount if paid within first 2 months
- Face period: Full amount, typically months 3-4
- Penalty period: 10% penalty added after the face period
Appeal Process
- File with: County Board of Assessment Appeals
- Deadline: Varies by county, typically August 1 or September 1
- Evidence: Comparable sales adjusted by the CLR, property condition
- Hearing: Before the Board, decision mailed within weeks
- Further appeal: To the Court of Common Pleas within 30 days
Use our free property tax analyzer to check whether your Pennsylvania property is over-assessed. Given the outdated assessments in many counties, errors are common and worth investigating.
Frequently Asked Questions
What should I know about property taxes in pennsylvania: rates, exemptions, and how they work (2026)?
Pennsylvania property taxes vary wildly by county because reassessment is not required on any set schedule. Some counties have not reassessed in decades. The state uses a Common Level Ratio (CLR) to equalize assessments for appeal purposes.
What should I know about the reassessment problem?
Pennsylvania is unique in that counties are not required to reassess property on any regular schedule. Some counties have not done a county-wide reassessment in 20, 30, or even 50+ years. This means assessed values can be wildly outdated and inconsistent.
What should I know about common level ratio (clr)?
To address this inequality, the State Tax Equalization Board publishes a Common Level Ratio for each county. The CLR shows the ratio of assessed values to current market values. When filing an appeal, the CLR is used to convert your home's market value to the equivalent assessment level used in your county.
What should I know about tax rates?
Pennsylvania property taxes come from three sources, each with its own mill rate:
What should I know about act 1 school tax limits?
Act 1 of 2006 limits how much school districts can increase property taxes each year. The index is based on the statewide average weekly wage and employment cost index. Increases above the index require voter approval or an exception (pension costs, special education, construction debt).
What should I know about payment schedule?
Pennsylvania counties offer a tiered payment structure:
What is the process for appeal process?
Use our free property tax analyzer to check whether your Pennsylvania property is over-assessed. Given the outdated assessments in many counties, errors are common and worth investigating.