Your property tax bill is based on an assessed value set by the county, and that value is often wrong. If your assessment is higher than your property's actual market value, you are overpaying taxes every year. In both Westmoreland and Allegheny County, property owners have the right to appeal their assessment to the Board of Assessment Appeals. Here is how the process works and how to build a winning case.
Why Assessments Are Often Inaccurate
County assessors value thousands of properties using mass appraisal techniques, applying broad market data to large groups of properties without inspecting each one individually. This process is efficient but inherently imprecise. Errors occur for several reasons:
- The county's data about your property may be incorrect (wrong square footage, wrong number of bedrooms, outdated condition information)
- The base year used for assessments may not reflect current market conditions
- Comparable sales used in the assessment may not be truly comparable to your property
- Unique characteristics of your property, a challenging lot, deferred maintenance, functional obsolescence, may not be captured in the mass appraisal
In both Westmoreland and Allegheny County, assessments are periodically updated through reassessment projects, but between reassessments, values can drift significantly from actual market value.
The Appeal Process in Westmoreland County
In Westmoreland County, assessment appeals are filed with the Westmoreland County Board of Assessment Appeals.
Deadline: The annual appeal deadline in Westmoreland County is generally August 1 for the following tax year, though this date is set annually and may change. Verify the current year's deadline directly with the Westmoreland County Assessment Office before filing.
Filing: Appeals are filed at the Westmoreland County Assessment Office. The appeal form requires basic property information and a statement of the value you believe is correct.
The hearing: After filing, you will receive notice of a hearing date before the Board of Assessment Appeals. At the hearing, you present evidence supporting your claimed value. The assessor presents the county's position. The Board issues a decision, typically within a few weeks.
Appeal of the Board's decision: If you are not satisfied with the Board's decision, you may appeal to the Westmoreland County Court of Common Pleas within 30 days.
The Appeal Process in Allegheny County
Allegheny County has its own Board of Property Assessment Appeals and Review (BPAAR).
Deadline: The annual appeal deadline in Allegheny County is typically March 31 for the current tax year, though this date is set annually and can change. Verify the current year's deadline directly with the Allegheny County Board of Property Assessment Appeals and Review (BPAAR) before filing. Allegheny County also permits appeals based on a change in assessment or a recent sale of the property.
The hearing: Hearings before the BPAAR are conducted similarly to Westmoreland County, you present evidence, the assessor presents the county's position, and the Board decides.
Special Master process: Allegheny County uses special masters to hear many appeals before they reach the full Board. The special master makes a recommendation, which the Board typically adopts. If you disagree with the recommendation, you can request a hearing before the full Board.
Appeal of the Board's decision: Decisions can be appealed to the Allegheny County Court of Common Pleas within 30 days.
What Evidence Wins Appeals
The most important evidence in a property tax assessment appeal is proof that your property is worth less than the assessed value. The best forms of evidence are:
Recent sale price: If you purchased the property within the past year or two at arm's length, the sale price is powerful evidence of market value. A recent sale between unrelated parties is one of the strongest arguments you can make.
Independent appraisal: A formal appraisal by a licensed Pennsylvania appraiser is the gold standard for assessment appeals. The appraiser examines your property, reviews comparable sales, and produces a written report supporting a value opinion. At the Court of Common Pleas level, an independent appraisal is typically essential.
Comparable sales analysis: Even without a formal appraisal, you can present data showing that similar properties in your neighborhood sold for less than the value implied by your assessment. The county's own assessment records and publicly available sales data can support this argument.
Property condition evidence: Photos, contractor estimates for needed repairs, or documentation of issues affecting value (drainage problems, structural issues, outdated systems) can support a lower value, particularly if the county's data does not reflect the property's actual condition.
Errors in the county's records: If the county has the wrong square footage, the wrong number of bathrooms, or other factual errors in your property record, correcting those errors can reduce your assessment without needing to argue market value at all.
The Uniformity Argument
Pennsylvania's Constitution requires that properties be assessed uniformly, at the same percentage of fair market value. If your property is assessed at a higher percentage of market value than comparable properties in your area, you may have a uniformity argument even if your assessment is not above market value.
Uniformity arguments require evidence of the common level ratio, the ratio of assessed value to market value across the county, and evidence that your property's assessment exceeds that ratio. This is a more technical argument but can be effective in the right circumstances.
Should You Hire an Attorney?
For straightforward appeals before the Board, particularly those based on a recent sale or clear comparable sales data, many property owners represent themselves successfully. The Board of Assessment Appeals process is designed to be accessible.
For appeals involving higher-value commercial or residential properties, complex valuation issues, uniformity arguments, or appeals that proceed to the Court of Common Pleas, legal representation is generally worth the investment. The stakes are higher and the procedures more formal.
At Ament Law Group, our attorneys represent property owners in assessment appeals in both Westmoreland and Allegheny County as part of our real estate legal services. We also offer a free online Assessment Appeal Analyzer tool at ament.law/tools/assessment-appeal/ to help you evaluate whether an appeal makes financial sense for your property. Contact us to discuss your situation.
This article is for general informational purposes only and does not constitute legal advice. Assessment appeal deadlines and procedures are subject to change; verify current deadlines with the county assessment office before filing.
Related resources:
- Assessment Appeal Services
- Assessment Appeal Tool
- Real Estate Settlement Services
- Real Estate Closings in Murrysville & Western PA
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