How do I appeal my Pennsylvania assessment to the Court of Common Pleas?
How do I appeal my Pennsylvania assessment to the Court of Common Pleas?
If the county Board of Assessment Appeals denies your appeal, you generally have 30 days from the board's decision to appeal to the county Court of Common Pleas, which rehears the case de novo and determines fair market value before applying the Common Level Ratio.
The Court of Common Pleas is the judicial stop after you exhaust the administrative appeal at the county board.
When and where to file. After the county Board of Assessment Appeals (in Philadelphia, the BRT; in Allegheny, BPAAR then the Board of Viewers) issues its decision, you typically have 30 days to appeal to the Court of Common Pleas for that county. The appeal is heard de novo, meaning the court takes fresh evidence and decides the property's market value independently — it does not merely review the board for error.
What the court decides. The court determines the property's current fair market value, then applies the Common Level Ratio under 53 Pa.C.S. §8842(b) to set the assessment — the same equalization mechanic used at the board level. Both sides usually present appraisal evidence; in many counties an owner is wise to have a certified appraisal at this stage.
County-specific routing:
- Allegheny County: appeals run BPAAR -> Board of Viewers (de novo) -> a judge of the Court of Common Pleas. The Board of Viewers step is built into the court process and must be used before a judge hears the matter.
- Philadelphia: appeals run BRT -> Court of Common Pleas (Philadelphia County).
After Common Pleas. A Common Pleas decision can be appealed to the Commonwealth Court of Pennsylvania, and ultimately the Pennsylvania Supreme Court, on legal grounds.
Practical note: the 30-day window is unforgiving, and judicial appeals carry filing requirements and often appraisal costs. For most homeowners the board level resolves the matter; escalate to Common Pleas when the dollars at stake justify an appraisal and the board got the value clearly wrong.