Meyer, Unkovic & Scott has substantial experience representing property owners with property tax assessment appeals throughout Pennsylvania. Property taxes are based on a property’s assessed value. Property owners and taxing authorities can challenge a property’s assessed value annually via a tax assessment appeal. The appeal deadline varies by county. The deadline to file an annual tax assessment appeal in Allegheny County is March 31st.
Special and interim appeals may also be applicable based on changes in condition of the property during the tax year. Our broad range of experience includes representing clients in property tax assessment appeals of virtually every property type.
A significantly lower common level ratio (CLR) went into effect in Allegheny County as of January 1, 2024, bringing the potential for major tax savings to property owners — and a short window to take advantage of it.
Below are answers to some frequently asked questions about how Allegheny County’s 2024 CLR can impact assessed values and property taxes:
What is the CLR?
Every county has a “base year” for tax assessment purposes. Property assessments are supposed to reflect a base year valuation. The base year for Allegheny County is 2012. The CLR is a ratio which is intended to convert present day market values into base year assessed values. The CLR is adjusted annually based on sales data selected by each county.
How is Allegheny County's CLR changing in 2024?
In 2024, Allegheny County’s CLR will drop from 63.6% to 54.5%. This will be the second consecutive year with a significant drop in the CLR. Three years ago, Allegheny County properties were assessed at 86.2% of market value. At that time, a property worth $1,000,000 was assessed at $862,000. Today a $1,000,000 property should be assessed at $545,000
Why is the CLR changing so significantly?
Allegheny County changed the property sales data used for the 2024 CLR. The change in data has had a significant change in the CLR for 2024.
Does this apply to commercial and investment properties?
Yes. This applies to all property in Allegheny County, commercial and residential.
How does the CLR apply to new sales?
When it works to their benefit, taxing authorities chase new sales and seek an increase in assessed value. In doing so, the taxing authorities are essentially asking that a new “snapshot” of market value be taken and the CLR applied to the sales price.
When can I file a 2024 tax appeal?
In Allegheny County: between January 1, 2024 and March 31, 2024. Each county varies.
Will I receive the 2024 CLR adjustment without filing an appeal?
No, you must have a pending tax assessment appeal to get the benefit of the ratio. If you do not file an appeal, no one will file an appeal for you. Taxing authorities only file tax appeals on properties where they believe they can increase the property’s assessed value, resulting in higher property taxes.
How will the 2024 CLR impact my property taxes?
Property taxes are based on assessed value. Assessed values are taxed at the millage rates set by your County, school district, and local municipality. Assuming no change in millage rates, a lower assessed value means lower property taxes. Taxing authorities may increase their millage rates to avoid a large drop in tax revenue resulting from fewer assessed dollars. If millage rates increase, each assessed dollar will be taxed more. In a rising millage rate environment, property owners will see tax increases unless they can reduce their assessed value via a tax assessment appeal.
Should I file a 2024 tax assessment appeal?
For further information on the adjusted CLR, the potential benefits, and the risks of staying idle, please read the Frequently Asked Questions (FAQ) and Commercial and Residential example documents, linked here.
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