How to Appeal a Pennsylvania Property Tax Assessment After a Change of Assessment Notice

A Pennsylvania homeowner who gets a Change of Assessment Notice has, in most counties, 40 days from the date on that notice to file an appeal, not the usual August or September deadline many residents already missed this year.

That clock is shorter than it sounds.

Here’s how to appeal a Pennsylvania property tax assessment after a change of assessment notice.

Note: This is general information, not legal or tax advice. Appeal deadlines and procedures vary by county and are subject to change, so confirm the current details with your county’s board of assessment appeals.

What Triggers a Change of Assessment Notice

Pennsylvania’s counties don’t mail a Change of Assessment Notice on a fixed date the way they mail the yearly countywide assessment notice.

It shows up only when a county assessment office changes one property’s assessed value outside the normal yearly cycle.

New construction closing out a building permit, a subdivision splitting one parcel into two, or the county correcting an error in its own record can each trigger a new number.

It’s a different notice.

And it comes with its own clock.

Even a routine field visit that turns up extra square footage inside a finished basement can set one off.

How Many Days You Have to Appeal

Pennsylvania law gives most property owners 40 days from the date printed on a Change of Assessment Notice to file an appeal with the county board.

That clock starts on the date of the notice itself, not the day it lands in your mailbox.

The same law requires the county to mail the notice within five days of updating its own records with the change, so the two windows overlap but don’t cancel each other out.

Miss it, and it’s over.

That’s separate from the county’s annual appeal deadline, which usually falls on August 1 or September 1 depending on the county, and has already closed in many Pennsylvania counties by early September.

A Change of Assessment Notice gives you a new appeal window year-round, whenever the county changes your number.

Who Has to Prove the Assessment Is Wrong

Pennsylvania’s assessment boards don’t have to defend a number before a hearing even opens.

The county only has to enter its own assessment record into evidence, and the Pennsylvania Supreme Court has ruled that record carries a presumption of correctness the moment it’s filed.

From there, the burden of coming forward with evidence shifts to you.

Show up with nothing but a complaint that the bill feels high, and the county wins by default.

Evidence beats emotion.

Show up with documented evidence, and the fight becomes fair again.

What Evidence Moves a Board

A winning Pennsylvania appeal comes down to hard proof, not general frustration.

Comparable sales carry the most weight, and appraisers who handle these appeals recommend bringing three to five recent sales of similar properties near yours, pulled from the same neighborhood and roughly the same time of year.

Photos matter too.

Dated pictures of a cracked foundation, water damage, or an outdated kitchen give a board something concrete to weigh against the assessed value.

A caught error in the county's own property record does the same work.

Wrong square footage, an extra bedroom that doesn't exist, or the wrong lot size gives you an easy correction once you point to the record and the reality that doesn't match it.

This same playbook works in other states, too, where homeowners lean on comparable sales to win their own appeals.

How the Appeal Window Differs by County

Pennsylvania's 40-day window doesn't apply the same way in every one of the state's 67 counties.

No two counties match.

Allegheny County runs on its own separate law entirely, and its Board of Property Assessment Appeals and Review gives property owners just 30 days from the official mail date on a Change of Assessment Notice, not 40.

Philadelphia is its own case, too.

The city's Board of Revision of Taxes hears appeals of the values its Office of Property Assessment sets, and a notice mailed after October 1 carries its own 30-day window instead of the normal annual deadline.

Most of Pennsylvania's other counties, including Montgomery County, fall under that same 40-day statute. Neither Philadelphia's law nor Allegheny's applies to them.

Call your own county's board before you assume the statewide default covers your notice.

What Happens After You File

A Pennsylvania board doesn't decide an appeal from the paperwork alone.

You get a hearing, and many counties want your evidence in their hands before you ever sit down for it.

Allegheny County, for example, wants evidence submitted 10 days before the hearing, a callback number 5 days out for phone hearings, and any postponement request at least 7 days ahead, or the appeal counts as withdrawn.

Miss any of those windows, and the appeal is gone for the year.

No exceptions.

In Allegheny County, if the board's ruling still doesn't sit right, either side can take the fight further, up to the county's Court of Common Pleas.

That second round takes longer and costs more, but the option exists for a homeowner who's confident in the number.

FAQ

A few quick answers to what homeowners ask most about a Change of Assessment Notice appeal.

How many days do I have to appeal a Change of Assessment Notice in Pennsylvania?

Most Pennsylvania counties give you 40 days from the date printed on the notice, not the date it arrives in the mail.

Allegheny County and Philadelphia both use a shorter 30-day window instead.

Who has the burden of proof in a Pennsylvania assessment appeal?

The county only has to put its assessment record into evidence, and that record is presumed correct once it's filed.

The property owner then has to bring evidence to overturn it.

What evidence works best in a Pennsylvania property tax appeal?

Appraisers who handle these appeals say three to five recent comparable sales carry the most weight, along with dated photos of documented property damage and any square-footage or record errors the county can correct.

Does the 40-day window apply in every Pennsylvania county?

No.

Allegheny County and Philadelphia both run under their own separate assessment laws with shorter 30-day windows, so check your own county's board before assuming the standard rule applies.

What happens if I miss the appeal deadline?

You lose the right to challenge this notice, and the assessed value stands until the county's next annual appeal period opens.

That's typically August 1 or September 1 depending on where you live, or the first Monday of October in Philadelphia.

Mark the deadline the day the notice arrives, since no county office sends a reminder before it closes.