Pennsylvania Commercial Property Tax Appeals

The Common Level Ratio is a figure published each year for all 67 Pennsylvania counties by the State Tax Equalization Board (STEB). Because Pennsylvania counties assess on a base year rather than current market value, the CLR is the bridge between the two: it expresses the relationship between base-year assessed values and current market values across the county. In an appeal, the board or court first determines your property's current fair market value from your evidence — an appraisal, comparable sales, or an income approach — and then multiplies that value by the CLR to set the new assessment. The CLR does not lower your assessment automatically; you must file an appeal and prove your market value. Our commercial assessment guide explains how assessors arrive at value and where their conclusions commonly fall short.

A Pennsylvania appeal begins at the county level with the Board of Assessment Appeals — known as the Board of Revision of Taxes (BRT) in Philadelphia and the Board of Property Assessment Appeals and Review (BPAAR) in Allegheny County. Many counties also offer an informal review with the assessment office before the formal hearing. If the board's decision is unfavorable, you have 30 days to appeal to the Court of Common Pleas, which hears the matter de novo — meaning it considers the evidence fresh rather than deferring to the board. From there, decisions can be appealed to the Commonwealth Court and, by permission, to the Pennsylvania Supreme Court. We handle representation at every level so the strategy and evidentiary record stay consistent from the first filing through final decision. Learn more about the appeal process.

Yes — and this is one of the most important things commercial owners should understand about Pennsylvania. Unlike most states, Pennsylvania allows taxing districts, especially school districts, to file their own appeals seeking to increase a property's assessment. These “reverse appeals” are frequently triggered when a commercial property sells for more than its assessed value, and they disproportionately affect commercial and investment real estate. Pennsylvania courts have held that districts cannot single out one type of property (for example, only commercial) for this treatment, but they may use neutral, non-discriminatory criteria such as a dollar-value threshold or recent sales. The practice remains active, so a buyer who pays market price can find the new value challenged. We help owners anticipate and defend against reverse appeals as part of an overall valuation strategy — request a free review to discuss your exposure.

There is no statewide reassessment schedule. Pennsylvania counties assess on a base year and revalue only when the county adopts a reassessment ordinance, a court orders one, or a triggering event such as new construction, subdivision, or demolition occurs. As a result, the time between countywide reassessments varies enormously — some counties reassess every few years, while others have gone decades. The longer a county goes without a reassessment, the more individual base-year values diverge from the market, which is precisely why the Common Level Ratio exists and why a well-supported appeal can produce meaningful savings even years after the last reassessment.

A persuasive Pennsylvania appeal centers on proving your property's current fair market value, since the board then applies the Common Level Ratio to that figure. The strongest commercial cases combine an independent appraisal, comparable sales from your local market, and the property's actual income and expense records — boards routinely expect rent rolls and two years of operating statements for income-producing property. Evidence of physical condition issues, deferred maintenance, high vacancy, or functional obsolescence further supports a lower value. Our team assembles and presents this evidence on your behalf. For more detail, review our property tax appeal evidence guide.