Pittsburgh, Pennsylvania
Allegheny County commercial property tax appeals
Appeals start with the Allegheny County Office of Property Assessments and go to the Board of Property Assessment Appeals and Review (BPAAR). Here is how commercial evidence is built, filed and heard in Allegheny County.
- Assessor
- Allegheny County Office of Property Assessments
- First-level board
- Board of Property Assessment Appeals and Review (BPAAR)
- Filing deadline
- Annual appeals are prospective beginning with Tax Year 2027: filed July 1 through September 1 of the year before the tax year (September 1, 2026 for Tax Year 2027; hand-delivered by close of business, or postmarked or electronically received by that date). Special appeals of interim assessments and change notices are due within 30 days of the notice's mailing date
- Commercial assessment level
- 2012 base-year value; on appeal the current market value is converted to base-year value with the State Tax Equalization Board common level ratio (49.3% for Tax Year 2027)
- Value standard
- Base-year market value (2012), or at the appellant's election current market value for the tax year at issue times the common level ratio
- Valuation date
- 2012 base year; current market value for the tax year at issue when the appellant elects it
- Assessment cycle
- No countywide reassessment since the 2013 reassessment: values are carried at 2012 base-year levels and updated only through appeals, interim assessments and change notices
- Notices mailed
- No annual notice for unchanged parcels; change and interim assessment notices are mailed by the Office of Property Assessments when a value changes
How Allegheny County assesses commercial property
Allegheny County still taxes on the values from its 2013 reassessment, which used a 2012 base year. With no countywide revaluation since, the gap between base-year assessments and today's market is closed parcel by parcel through appeals, using the common level ratio the State Tax Equalization Board publishes every year. For Tax Year 2027 that ratio is 49.3%: the Board determines current market value and multiplies by 49.3% to reach the assessed value, unless the appellant elects to argue base-year value.
The appeal calendar changed in 2026. Under County ordinance, annual appeals are now prospective: appeals for Tax Year 2027 were filed from July 1 through September 1, 2026, and are heard in the fall, before the tax year starts. Owners, school districts and municipalities can all appeal, which is why commercial property that sells above its implied value often draws a taxing body appeal. Special appeals of interim assessments and change notices are due within 30 days of the notice.
Beginning with the 2027 season the Board of Property Assessment Appeals and Review runs the process independently. Hearing officers conduct most hearings by telephone and recommend values the Board adopts. Owners who disagree file with the Court of Common Pleas, where the Board of Viewers hears the case first, within 30 days of the disposition notice.
Major commercial submarkets
- Downtown Pittsburgh (Golden Triangle) office
- Oakland and the Strip District
- North Shore and the Northside
- Parkway West and airport corridor (Robinson, Findlay, Moon)
- RIDC parks and the Allegheny River industrial corridor
- Monroeville and the Parkway East
Uniformity authority
Pa. Const. art. VIII, §1 (Uniformity Clause); the STEB common level ratio applied on appeal
Appeal statute
Second Class County Assessment Law (72 P.S. §5452.1 et seq.); Allegheny County Home Rule Charter art. X, §5; Allegheny County Administrative Code Article 207 and the BPAAR Rules and Regulations (amended June 18, 2026)
After the board
Court of Common Pleas of Allegheny County, where appeals are heard first by the Board of Viewers; the petition is due within 30 days of the mailing date of the BPAAR disposition notice ($135.25 filing fee), and Board of Viewers decisions can go to a Common Pleas judge
Official forms ATALI ELECTRIC fills for Allegheny County
| Form | Filed with | Purpose |
|---|---|---|
| Assessment Appeal Form (annual appeal, one parcel per form) | Board of Property Assessment Appeals and Review | Appeals the County's certified assessed value for the coming tax year. Evidence may not be attached; it is submitted after the hearing notice arrives. |
| Special Appeal Form | Board of Property Assessment Appeals and Review | Appeals an interim assessment, an administrative change notice, or an abatement or exemption determination, within 30 days of the notice's mailing date with a copy of the notice attached. |
| Authorized representative authorization or power of attorney | Board of Property Assessment Appeals and Review | Written appointment signed by the appellant when a representative files or appears; without it the appeal is rejected. |
| Petition for Appeal of the BPAAR decision | Allegheny County Department of Court Records (Board of Viewers) | Second-level appeal filed within 30 days of the disposition notice, with the BPAAR disposition attached and service on the County, the BPAAR, the municipality and the school district. |
Filing system: Online through the property's page on the Allegheny County Real Estate Portal, by email to AnnualAppeals@AlleghenyCounty.US, by mail, or in person at 542 Forbes Avenue, Room 334
Hearings and evidence
Hearing officers or Board members hear most appeals by telephone. Commercial hearings are noticed at least 21 days ahead; the hearing officer enters the official assessment, then the appellant and any taxing body present evidence. The officer recommends a value (base year or current market value) that the Board votes on, with dispositions due within 90 days of the hearing. Missing the hearing call after two attempts withdraws the appeal.
- 01No evidence is filed with the appeal form. The 2027 form requires evidence to be received by BPAAR 10 days before the hearing, submitted through the Real Estate Portal, by email or by mail, and copied to every interested party.
- 02Any report or appraisal not presented before or at the hearing is not accepted into the record.
- 03Appellants other than owners and taxing bodies must document a direct pecuniary interest at filing, such as a triple-net lease or a signed agreement of sale.
- 04Each party may postpone a hearing once, by written request at least 7 calendar days before the hearing.
- 05A pending appeal also covers later assessments made before the Board decides, and the Board sets a value for each tax year involved.
Income evidence
Because Allegheny's values are still 2012 base-year numbers, nearly every commercial appeal is argued in current market value and converted with the common level ratio. Build the income approach as of the tax year at issue (market rent, vacancy, normalized expenses and a cap rate supported by recent Pittsburgh-area sales), then multiply the indicated value by 49.3% for Tax Year 2027 and compare it to the assessment. Taxing bodies, especially school districts, use the same arithmetic to file increase appeals on recently sold commercial property, so the purchase price and its allocation need to be explained.
Practitioner notes
- The 2027 appeal season moved to a prospective calendar: appeals for Tax Year 2027 were filed July 1 to September 1, 2026, and are heard in the fall before the tax year begins.
- Every change in the STEB common level ratio shifts the arithmetic. At 49.3%, a $20 million current value indicates a $9.86 million assessment.
- School districts and municipalities can appeal any parcel, and the assessment may increase, decrease or stay the same; expect a taxing body appeal after a high-priced sale.
- Only one hearing is held when several parties appeal the same parcel, so an owner facing a school district appeal should file its own appeal to argue for a reduction.
Allegheny County appeal questions
Last verified October 2026 against the assessor, board and statute.
What common level ratio applies to Allegheny County appeals for Tax Year 2027?
49.3%, published by the State Tax Equalization Board and applied to current market value in appeals beginning September 2026. A property worth $12 million today indicates an assessed value of about $5.92 million.
When are annual appeals due now?
Beginning with Tax Year 2027, annual appeals are prospective: they are filed from July 1 through September 1 of the year before the tax year and heard before it begins.
Can a school district appeal my commercial property?
Yes. Owners, school districts, municipalities and others with a direct pecuniary interest can appeal, and the assessment may go up, down or stay the same. The taxing body must notify the owner of its appeal.
How do I appeal a BPAAR decision?
File a petition with the Court of Common Pleas of Allegheny County through the Department of Court Records within 30 days of the disposition mailing date. The Board of Viewers hears the appeal first.
Nearby jurisdictions
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