Pennsylvania Assessment Appeals, Homestead Exclusion and Rebates

A Pennsylvania homeowner usually pays real estate tax to three separate bodies: the county, the municipality and the school district. Each sets its own millage, and each may bill on its own schedule. All three use the same assessment, which the county assessment office sets. If that assessment is too high, the remedy is an appeal to the county’s assessment appeals board. This guide explains how Pennsylvania assessments work, including base years and the common level ratio, the appeal deadlines, and the relief programs that require a separate application.

The short answer

• Appeal the assessment, not the tax rate. You file with your county’s assessment appeals board. In most counties the annual deadline is September 1 or an earlier date the county sets. Philadelphia’s is the first Monday in October.
• The board applies the common level ratio. It finds your home’s market value and usually multiplies it by the county’s CLR. The result can be higher than your current assessment.
• The homestead exclusion needs an application. It lowers the assessed value used for school tax. Apply through your county by March 1.
• Philadelphia has its own Homestead exemption. It takes $100,000 off assessed value. Apply by December 1, 2026, to get it on your 2027 bill.
• Older and disabled residents may get a rebate. The Property Tax/Rent Rebate pays $380 to $1,000 if household income is $48,110 or less. Claims for 2025 are due December 31, 2026.

Base years, predetermined ratios and the common level ratio

Many Pennsylvania counties do not reassess every year. Under the assessment laws summarized in DCED’s Taxation Manual (opens in a new tab), a county may value property at current market value or adopt a base year, usually the year of its last countywide reappraisal. It then applies an established predetermined ratio (PDR) chosen by the county commissioners, which can be up to 100%. Your assessment is the base-year value multiplied by that ratio. Over time, base-year values drift away from current prices, so two homes with the same market value today can carry very different assessments.

The State Tax Equalization Board (STEB) (opens in a new tab), part of DCED, measures that drift. Each year it uses sales ratio studies to set a common level ratio (CLR) of assessed value to current market value for every county and certifies it to the county’s chief assessor before July 1. STEB’s FAQ (opens in a new tab) explains that the CLR is used in assessment appeals. After the board determines a property’s fair market value, it applies the county’s predetermined ratio, unless that ratio differs from the CLR by more than 15%, in which case the CLR is used. STEB notes that some counties now apply the current CLR in every appeal because of recent court decisions. The Department of Revenue publishes the current CLR factors (opens in a new tab) (the reciprocals of the ratios) for realty transfer tax.

Hypothetical appeal calculation

These numbers are invented and are not any county’s actual ratios or millage. A county uses a 100% predetermined ratio on old base-year values, and STEB’s CLR for the county is 50%. A house is assessed at $160,000. At the hearing, the owner shows that its current fair market value is $260,000.

• Because 100% differs from 50% by more than 15%, the CLR applies: $260,000 × 0.50 = $130,000 assessed value.
• That is $30,000 less than the current $160,000 assessment.
• At an assumed combined 30 mills ($30 per $1,000 of assessed value), the annual tax falls by $900.

The same calculation can work against an owner. If the board found a market value of $340,000, the CLR would produce a $170,000 assessment, which is higher than the current one. Before filing, compare your assessment with your estimated market value multiplied by the CLR.

Annual appeal deadlines depend on county class

Pennsylvania’s assessment laws are organized by county class, and the annual appeal deadline follows the same divisions. DCED’s Taxation Manual (November 2022 edition) summarizes them:

In Philadelphia, the filing window for 2027 values has closed. The Board of Revision of Taxes (opens in a new tab) (BRT) deadline for a 2027 market value appeal was October 5, 2026. The Office of Property Assessment (opens in a new tab) (OPA) also set October 5, 2026 as the deadline to request a First Level Review. Owners could use either route, or both. A change in tax or the rate of increase was not a ground for review. Owners had to show an incorrect value or property characteristics, non-uniformity, or a wrong exemption or abatement.

What applies now depends on what you did:

• You filed a First Level Review or an appeal. Watch for OPA’s decision or your BRT hearing notice. The BRT is holding market value appeal hearings this fall. Gather your evidence now.
• You missed both deadlines. The BRT hears late (nunc pro tunc) petitions. Contact the BRT to ask whether your situation qualifies. Otherwise, the next regular deadline is the first Monday in October 2027 (October 4, 2027), for 2028 values.
• You are not getting the Homestead exemption. Apply by December 1, 2026, for your 2027 bill (see below).

Some counties have strict filing rules. Delaware County’s Board of Assessment page (opens in a new tab) requires an original signature. It does not accept fax or electronic filing, and it decides timeliness by postmark or hand-delivery stamp. A notice that your assessment has changed outside the annual cycle may carry its own deadline, so read it the day it arrives.

Preparing for the hearing

The Taxation Manual describes how the burden works. The taxing body puts the assessment record into evidence, and the record is presumed correct. If the owner offers no credible evidence, the assessment stands. Useful evidence includes:

• a recent arm’s-length purchase price, with the settlement statement
• an appraisal of current market value
• sales of similar nearby homes
• proof of errors in the property record, such as square footage, condition or number of units

Bring the county’s CLR and do the ratio calculation yourself so you know what result to ask for. Remember that the board can conclude your home is worth more than you claim. Taxes stay due while the appeal is pending. If the assessment is later reduced, the excess is refunded.

You can appeal the board’s decision to the county court of common pleas. Delaware County, for example, says this appeal must be filed within 30 days after the board issues its findings and requires a filing fee. Our appeal evidence checklist covers how to organize exhibits.

Homestead and farmstead exclusion

The Taxpayer Relief Act (Act 1 of Special Session 1 of 2006) sends state gaming revenue to school districts, which pass it on as a homestead or farmstead exclusion. The exclusion is a fixed reduction in the assessed value of each approved home before school tax is calculated. DCED’s homestead exclusion page (opens in a new tab) sets out the rules:

• Homestead: the dwelling, and the land if it has the same owner, used as the domicile of an owner who is a natural person. Condominium and cooperative units qualify. If part of a building is your home, that part can qualify.
• Farmstead: buildings used for commercial agricultural production on a farm of at least 10 contiguous acres where the owner lives.
• Deadline: March 1 for tax years beginning the following July 1 or January 1. School districts must notify owners by December 31 if an application was not approved or an approval is expiring.

Applications come from the county assessment office or, in some counties, the school district. Delaware County’s homestead program page (opens in a new tab) describes a December 15 to March 1 enrollment window, with applications sent to its Board of Assessment. Under the state constitution, the exclusion cannot exceed half of the median assessed value of homesteads in the taxing jurisdiction, so the dollar benefit varies by school district. Philadelphia runs its own homestead exemption. According to the city’s homestead page (opens in a new tab), it reduces assessed value by $100,000, with savings of up to $1,399 a year starting in 2025. The city says to apply by December 1, 2026, to receive the benefit on your 2027 tax bill (opens in a new tab). If you settle on a home between December 2 and 31, you can still apply. Owners with a 10-year abatement, or in the Longtime Owner Occupants Program (LOOP), are not eligible.

Our homestead exemption guide compares how other states handle owner-occupied relief.

Property Tax/Rent Rebate Program

The Department of Revenue runs the Property Tax/Rent Rebate Program (opens in a new tab) on form PA-1000. It is open to homeowners and renters who are 65 or older, widows and widowers 50 or older, and people with disabilities 18 or older. For claims on 2025 property taxes or rent, the income limit is $48,110. Standard rebates range from $380 to $1,000 depending on income. The department automatically adds a supplemental rebate of $190 to $500 for homeowners with income of $32,070 or less. They must either pay property taxes above 15% of income or live in Philadelphia, Scranton or Pittsburgh. The city supplement has the same $32,070 income limit, and renters do not get a supplement. The deadline for 2025 claims was extended to December 31, 2026 (opens in a new tab). You must apply every year. For other options, see our guide to senior property tax relief.

Separate bills, discount and penalty periods

Because the county, municipality and school district each levy their own tax, you may receive two or three bills a year. Each has its own payment periods, and payment may go to a local tax collector rather than the county. DCED notes that school tax years can begin July 1 or January 1. Delaware County’s current-year county tax page (opens in a new tab) shows a common pattern for county bills. Bills are mailed February 1. You get a 2% discount for 60 days, through April 1. The face amount is due for the next 60 days, through June 1. After that, a 10% penalty applies through year-end, and unpaid bills go to the Tax Claim Bureau.

Hypothetically, on a $3,000 bill with those terms, paying in the discount period costs $2,940, and paying during the penalty period costs $3,300. Check the dates on each bill, because school, county and municipal schedules can differ even for the same property.

Common mistakes

• Arguing about the tax rate or the size of an increase instead of the assessment.
• Forgetting the CLR and asking for a value that would actually raise the assessment.
• Missing the annual deadline, or filing electronically where the county requires an original signature.
• Assuming the homestead exclusion is automatic. It needs an approved application, and the rebate needs a new application every year.

County contacts are on the Pennsylvania directory, including Philadelphia County, Allegheny County and Delaware County. Our explainer on reading a property tax bill covers millage and line items.

Frequently asked questions

When is the deadline to appeal a property assessment in Pennsylvania?

It depends on the county class. Most counties use September 1, or an earlier date no earlier than August 1. Philadelphia uses the first Monday in October. Allegheny County sets its own date. A notice of a changed assessment can carry its own deadline.

Can my assessment go up if I appeal in Pennsylvania?

Yes. The board finds your home’s market value and applies the ratio. If that value is higher than you think, the new assessment can be higher than the old one. Run the CLR math before you file.

How do I apply for the homestead exclusion in Pennsylvania?

Get the application from your county assessment office or school district. File it by March 1. School districts must tell you by December 31 if an application was not approved or an approval is expiring. Our homestead exemption guide covers how other states compare.

Is it too late to appeal my 2027 Philadelphia assessment?

The regular deadline was October 5, 2026. The BRT does hear late (nunc pro tunc) petitions, so ask the board whether your case qualifies. Otherwise, the next deadline is October 4, 2027, for 2028 values. Our appeal preparation guide can help you get ready.

Who qualifies for the Pennsylvania property tax rebate?

Homeowners and renters who are 65 or older, widows and widowers 50 or older, and people with disabilities 18 or older. Household income must be $48,110 or less. You must apply every year on form PA-1000.

Sources reviewed October 26, 2026. Appeal dates, ratios, exclusion amounts and payment terms vary by county and school district and can change by statute, so confirm them with your county assessment office or a qualified professional.