When Do Property Tax Bills Come Out in Pennsylvania? Key Dates and Deadlines
TL;DR
Pennsylvania property taxes are highly decentralized. Each county sets its own assessment schedule, appeal deadlines, and payment dates. Most counties have appeal deadlines between August 1 and September 1, but some are earlier or later. Assessment notices arrive at different times by county. Pennsylvania has some of the most outdated assessments in the country, with some counties not having reassessed in decades. Check with your specific county for exact dates.
Pennsylvania Property Tax Overview
Pennsylvania is one of the most complicated states for property taxes because nearly everything is determined at the county level. There is no statewide assessment schedule, no uniform appeal deadline, and no standard payment calendar.
What is consistent across Pennsylvania:
- Properties are assessed at a percentage of market value (the "common level ratio" or CLR varies by county)
- Three separate tax bills: county, municipal, and school district
- Appeals go to the county Board of Assessment Appeals
- The State Tax Equalization Board publishes the common level ratio annually
Major County Deadlines
| County | Appeal Deadline | Payment Due |
|---|---|---|
| Philadelphia | October 7 (First Level Review) | March 31 |
| Allegheny (Pittsburgh) | March 31 (varies) | Varies by municipality |
| Montgomery | August 1 | Varies |
| Bucks | August 1 | Varies |
| Delaware | August 1 | Varies |
| Chester | August 1 | Varies |
| Lancaster | August 15 | Varies |
| York | August 1 | Varies |
Always verify your county's specific deadline with the county Board of Assessment Appeals. Deadlines can change from year to year.
The Pennsylvania Assessment Problem
Pennsylvania is notorious for outdated assessments. Some counties have not conducted a countywide reassessment in 10, 20, or even 40+ years. This creates massive inequities:
- New construction is assessed at current values while older homes are assessed at decades-old values
- Homes in rapidly appreciating neighborhoods may be dramatically underassessed
- Homes in declining neighborhoods may be overassessed relative to current market values
The common level ratio (CLR) is the state's attempt to equalize these outdated assessments. The CLR represents the relationship between assessed values and actual market values. If your county's CLR is 0.30, it means assessed values in your county average 30% of market value.
Using the CLR in Appeals
When appealing in Pennsylvania, your target assessed value should be your property's current market value multiplied by the CLR. For example:
- Your home's market value: $300,000
- Your county's CLR: 0.30
- Your target assessed value: $90,000
- If your current assessment is $120,000, you are overassessed
How to Appeal in Pennsylvania
- Check the CLR. Find your county's current common level ratio on the State Tax Equalization Board website.
- Calculate your target. Multiply your home's actual market value by the CLR.
- Gather evidence. Comparable sales, an independent appraisal, or other documentation of market value.
- File with the county Board of Assessment Appeals before the deadline.
- Attend the hearing. Present your evidence showing the current assessment is too high relative to market value and the CLR.
Pennsylvania Tax Bill Structure
Unlike most states where you receive one property tax bill, Pennsylvania homeowners typically receive three separate bills:
| Bill | Typically Arrives | Usually Due | Discount Period |
|---|---|---|---|
| County tax | January-March | Varies | 2% discount for early payment (many counties) |
| Municipal tax | February-March | Varies | 2% discount for early payment |
| School district tax | July-August | Varies | 2% discount for early payment |
Most Pennsylvania taxing bodies offer a three-tier payment system: 2% discount if paid within 60 days, face value if paid within 60-120 days, and 10% penalty after 120 days. Take advantage of the early payment discount when possible.
Pennsylvania Exemptions
- Homestead exclusion: Up to 50% of the median assessed value in the school district (applies to school taxes only). Not all school districts have adopted this.
- Property Tax/Rent Rebate: For seniors 65+, widows/widowers 50+, and disabled persons 18+ with income under the limit. Rebates up to $1,000 per year.
- Veteran exemption: Disabled veterans may qualify for full or partial exemption.
Frequently Asked Questions
Why has my county never reassessed?
Pennsylvania law does not require regular reassessments. Countywide reassessments are expensive and politically unpopular. Many counties avoid them, resulting in decades-old base values. When a county does reassess, the resulting value changes can be dramatic.
Can the school district appeal my assessment upward?
Yes. In Pennsylvania, the taxing bodies (county, municipality, school district) can file appeals to increase your assessment. This most commonly happens after a home sells for significantly more than its assessed value.
How do I know my county's assessment ratio?
Check the State Tax Equalization Board website for the common level ratio (CLR). This is updated annually and is the standard used in assessment appeals.
Pennsylvania's System Is Complicated. Your Appeal Does Not Have to Be.
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