Property tax appeals in the Commonwealth — from Philadelphia and Allegheny through the Main Line, the Lehigh Valley, the Pittsburgh exurbs, and South Central PA.
PA's 67 counties operate under three statutory frameworks: 53 Pa.C.S.A. Chapter 88 (Consolidated County Assessment Law) for most counties, Title 72 P.S. for Philadelphia, and the Second Class County Code for Allegheny. The procedural escalation runs County Assessor → County Board of Assessment Appeals (BAA) → Court of Common Pleas → Commonwealth Court. The hidden lever: the Common Level Ratio (CLR) under 53 Pa.C.S.A. §8854 — when CLR (published annually by STEB) is more than 15% below the county's predetermined ratio, appellants can substitute the CLR factor in the assessment math, often producing dramatic reductions even when fair market value is uncontested. Allegheny's CLR for 2026 is 50.1% (down from 81.1% in 2022) — the highest CLR-substitution leverage in the state.
For the full procedural framework, the CLR substitution mechanics, evidence rules, and 10 county-specific quick-reference accordions covering Philadelphia, Allegheny, Montgomery, Bucks, Chester, Delaware, Lancaster, York, Berks, and Westmoreland, see:
→ Pennsylvania Property Tax Appeals — The Complete Guide
The complete guide covers all 12 sections of our state-cornerstone schema: quick facts, how PA's three-framework system works, when CLR substitution applies, the BAA and Court of Common Pleas process, evidence rules, what wins and loses at each level, exemptions (including the Disabled Veterans 100% exemption and the Homestead Exclusion), county quick references, recent CLR context, FAQ, service-company landscape, and primary sources.
See /methodology/ for our editorial review process.
The Property Tax Desk Editorial Team