What is good evidence to convince the Board to reconsider a new value of my home?
As the appellant, the burden is on you to prove that your assessment is in error, unreasonable, excessive, or discriminatory. You must prove a more appropriate value by showing the Board the current market value of the property. The most credible evidence is an appraisal followed by recent comparable sales of other properties of a similar type in your neighborhood.
A property owner can prove the value of their home by doing one or more of the following:
1. Hire an appraiser to appraise the property that is the subject of the appeal.
2. Use comparable sales. When using comparable sales, a listing of 3 to 5 recent sales should be attached to your appeal at the time of filing. Comparable means that most of the characteristics of your property and the properties sold are similar. Be able to give full property descriptions and be knowledgeable of the conditions of the cited sales. Some characteristics that would make a property comparable are: similar exterior square footage, similar lot size or acreage, amenities, proximity to your property, the same zoning use (e.g. duplex in a duplex zone), and similar age, construction and style of structure.
The law provides that the State Equalization Board is to determine the prevailing ratio for every county in Pennsylvania of assessment to fair market value for all valid sales. This is known as the Common Level Ratio. (CLR).
The new CLR is given every July 1st.
Note: The CLR only applies on appeal. Also, it does not mean an automatic reduction.

Show All Answers

1. Where can I lookup information on my property and surrounding properties?
2. What is a property assessment?
3. Who actually sets my assessment?
4. What is the County Board of Assessment Appeals?
5. What is meant by "uniform" assessment rate?
6. What is "Market Value"?
7. If I recently bought my property, is this purchase price considered?
8. What is the difference between an assessment and taxes?
9. How do I appeal my assessment?
10. What happens after I file an assessment appeal?
11. What happens at the assessment appeal hearing?
12. What is good evidence to convince the Board to reconsider a new value of my home?
13. Who may represent a property owner?
14. Are there special rules for corporations or an LLC etc.?
15. What happens if I am unable to attend my scheduled hearing date?
16. What happens if I decide not to go through with the appeal?
17. What happens after the assessment appeal hearing?
18. What happens if I don't agree with the Board's decision?
19. Are there programs available for those who have hardship cases?
20. Whom do I contact if I need information regarding tax information, tax rates and tax dollars?