Appeal guide · Pennsylvania
How to appeal a commercial assessment in Allegheny County
7 steps from the notice to the Board of Property Assessment Appeals and Review (BPAAR) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
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
Where to file
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
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)
The process, in order
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.
Forms you will need
- +Assessment Appeal Form (annual appeal, one parcel per form)
- +Special Appeal Form
- +Authorized representative authorization or power of attorney
- +Petition for Appeal of the BPAAR decision
- 1
Before July 1
Check the assessment against current value
Estimate current market value, multiply by the common level ratio for the coming tax year (49.3% for Tax Year 2027) and compare with the certified assessed value on the Real Estate Portal.
- 2
July 1 to September 1 of the year before the tax year
File the annual appeal
File one Assessment Appeal Form per parcel online, by email, by mail or in person, with the representative authorization. Do not attach evidence.
- 3
Through the filing season
Watch for taxing body appeals
Check the appeal status tab on the Real Estate Portal; a school district or municipality must also serve the owner with its appeal.
- 4
After the hearing notice (at least 21 days' notice for commercial); received 10 days before the hearing
Prepare and exchange evidence
Submit the income approach, sales comparables and any appraisal through the portal or by email, and copy every interested party.
- 5
Fall of the year before the tax year
Telephone hearing
Answer the hearing officer's call; two missed attempts withdraw the appeal. Present current market value and address any taxing body evidence.
- 6
Within 90 days of the hearing
Board disposition
The Board votes on the hearing officer's recommendation and mails a disposition showing the certified value and the new value.
- 7
Within 30 days of the disposition mailing date
Appeal to the Board of Viewers
File the petition with the Department of Court Records (e-file or mail, $135.25 fee), attach the disposition and serve the County, BPAAR, municipality and school district.
Mistakes that lose Allegheny County appeals
- Filing in the spring of the tax year under the old calendar; beginning with Tax Year 2027 the annual window closes September 1 of the prior year.
- Arguing base-year value when a current market value times the common level ratio would produce a lower assessment, or the reverse.
- Missing the hearing officer's telephone call, which withdraws the appeal.
- Sending evidence with the appeal form, or too late to be received 10 days before the hearing.
- Ignoring a school district appeal on a recently sold property instead of filing an owner's appeal.
Evidence rules
- 1.No 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.
- 2.Any report or appraisal not presented before or at the hearing is not accepted into the record.
- 3.Appellants 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.
- 4.Each party may postpone a hearing once, by written request at least 7 calendar days before the hearing.
- 5.A pending appeal also covers later assessments made before the Board decides, and the Board sets a value for each tax year involved.
Frequently asked
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.
File a stronger Allegheny County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.