How Property Assessment Works Across Pennsylvania's 67 Counties

Pennsylvania has no single state assessor. Property is valued county by county, and each of the 67 counties runs its own assessment office. That is why most of our listings are named "County Assessment," from Beaver County Assessment at 810 3rd Street in Beaver to Adams County Assessment at 111 Baltimore Street in Gettysburg.

The main law is the Consolidated County Assessment Law, found in Title 53 of the Pennsylvania Consolidated Statutes. It covers how counties keep assessment rolls, who may appeal, and how hearings run. County commissioners appoint the chief assessor, and a separate Board of Assessment Appeals hears disputes. Philadelphia, which is both a city and a county, has its own arrangement.

The state plays a supporting role. The State Tax Equalization Board publishes a common level ratio for each county every year. That figure compares assessed values with actual sale prices, and it becomes useful if you decide to appeal.

One point causes constant confusion. The assessor values your property, but the assessor does not send your tax bill. The county, your municipality and your school district set the rates, and a tax collector or treasurer bills you. If your question is about the amount owed, you may need a different office than the one on this page.

Three Taxing Bodies, One Assessed Value: Reading a Pennsylvania Tax Bill

In most of the state, three separate bodies tax the same assessed value: the county, the municipality, and the school district. Each one adopts its own millage rate every year. One mill equals $1 of tax for every $1,000 of assessed value. As a simple example, a parcel assessed at $100,000 with a combined rate of 40 mills would owe $4,000 a year.

The assessed value on your bill is not always the market value. Many Pennsylvania counties still use a base year, which means values come from an older countywide reassessment. A house can sell for far more than its assessed value without the assessment moving. Pennsylvania courts have generally rejected reassessing only the properties that recently sold, so a sale alone should not trigger a new number.

This is where the common level ratio matters. If a county's ratio is well below 100 percent, the assessed value on your bill is expected to sit below market value. An appeal compares your property to the county's ratio, not to full market value alone. Ask the assessment office which base year and ratio apply in your county.

When a county does order a reassessment, every owner receives a notice. Individual bills can rise or fall even if the county collects the same total. The notice gives your new value and states the deadline for an informal review or a formal appeal. Read that deadline first, because it is the one date you cannot recover once it passes.

Metro and Rural Assessment Offices in Pennsylvania: What to Expect

Offices differ a great deal in size across the state. In metro and urban counties, the assessment office handles a large volume of parcels, and many offer online parcel searches. Lackawanna County is a good example. Lackawanna County Assessment sits at 135 Jefferson Avenue in Scranton, and the phone number is 570-963-6728. Our database shows two Lackawanna listings, both in Scranton.

In the Lehigh Valley, Lehigh County Assessment is at 17 South 7th Street in Allentown (610-782-3038). Dauphin County Assessment is at 2 South 2nd Street in Harrisburg (717-780-6101). Bucks County Assessment is at 55 East Court Street in Doylestown (215-348-6219), and Westmoreland County Assessment is at 40 North Pennsylvania Avenue in Greensburg (724-830-3409). Expect more staff, more automation, and sometimes longer waits during appeal season.

Rural counties work on a smaller scale. Cameron County Assessment is at 20 East 5th Street in Emporium (814-486-9366). Potter County Assessment is at 1 North Main Street in Coudersport (814-274-0517). Montour County Assessment is at 29 Mill Street in Danville (570-271-3006). In offices like these, a short phone call often gets you straight to the person who knows your parcel.

Delaware County is the other county with two listings. One of them, the Chester Assessor at 1 West 4th Street in Chester (610-447-7799), is a city-level entry. Most Pennsylvania cities do not value property themselves, so check which office your parcel belongs to before you travel.

Our database lists no phone number for Erie County Assessment at 140 West 6th Street in Erie. Check the county's official website or call the courthouse switchboard before visiting.

Exclusions, Exemptions and Special Programs Run Through Pennsylvania Assessment Offices

Assessment offices do more than set values. Many tax-reduction programs start with an application at the county assessment office, even when the savings show up on a school or municipal bill.

The Homestead and Farmstead Exclusion is the most common one. It lowers the assessed value used for school property tax on a primary residence or an owner-occupied farm building. You must apply, the property must be your main home, and school districts that participate set the amount. Most counties set an annual application deadline in early spring, so ask your office for the exact date.

The Clean and Green program, created under Act 319 of 1974, values eligible farmland, forest reserve and open space by its use instead of its market value. Tracts generally need at least 10 contiguous acres, unless smaller land produces enough farm income to qualify. If you later change the use of the land, rollback taxes can apply for up to seven prior years, plus interest.

Wartime veterans with a 100 percent service-connected disability may qualify for a real estate tax exemption based on financial need. Applications go through the county assessment office, and approval relies on documents from the U.S. Department of Veterans Affairs. Churches, hospitals and charities may also seek exemption, but each must prove its status to the county.

Preparing for a Visit to a Pennsylvania Assessment Office

Most county assessment offices work weekday business hours and close on holidays. Offices in courthouses may also close for local court closures. Call first, particularly in August and September when appeal questions peak. If you need an in-person appointment, ask whether walk-ins are accepted.

Bring what your office needs to find and verify your parcel:

Counties vary. Beaver County, Bedford County and others may ask for forms specific to their office. Ask for the correct form up front, and keep a dated copy of everything you submit. Written records protect you if a deadline is disputed later.

Property assessor offices in Pennsylvania operate under state property tax statutes that specify how properties must be valued, how often reappraisals occur, and what exemptions are available to qualifying homeowners. The state department of revenue or taxation typically provides oversight and technical guidance to county assessors to ensure consistent valuation practices statewide.

Assessor locations are available in 67 cities across Pennsylvania. They are spread across 66 counties.

Cities with the highest concentration include Scranton, Ebensburg, Erie, where high real estate activity and complex commercial properties create greater demand for assessor services and property valuation resources.

Property owners in Pennsylvania should verify that their primary residence homestead exemption is active and confirm the annual appeal deadline with their local assessor office, as missing the deadline means waiting until the following tax year to contest a valuation.

Assessor by Counties

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Many county assessor offices in Pennsylvania now offer online property search tools where homeowners can view their assessed value, recent sales history, and exemption status without visiting the office. If you have questions about a recent reassessment notice, calling or emailing the assessor's office is often the fastest way to get a response before filing a formal appeal.

Browse Assessor by county across Pennsylvania to find the nearest location.

Finding the Right Pennsylvania Assessment Office for Your Parcel

The correct office is the one in the county where the property sits, not the county where you live. If you own a cabin in one county and a home in another, you deal with two offices. Our listings cover 66 of Pennsylvania's counties, so most parcels have a matching entry.

Courthouse towns often hold several related offices close together. Centre County Assessment is at 420 Holmes Street in Bellefonte (814-355-6721). Columbia County Assessment is at 11 West Main Street in Bloomsburg (570-389-5642). Cumberland County Assessment is at 1 North Courthouse Avenue in Carlisle (717-240-6350). Franklin County Assessment is at 2 North Main Street in Chambersburg (717-261-3801). Because the assessor, the recorder of deeds and the tax claim bureau are separate offices, confirm which one handles your task before you drive.

For a quick start, use your county's page. Residents of central Pennsylvania can look up Centre County, and those in the Susquehanna Valley can check Columbia County. Each page lists the office and contact details we have on file. Confirm hours and forms with the office before you go, since details change.

You file a written appeal with your county's Board of Assessment Appeals, usually through the county assessment office. Many counties use September 1 as the annual deadline, but some set a different date, and a change notice carries its own deadline. The board schedules a hearing where you present evidence such as an appraisal, photos or comparable sales. You receive a written decision afterward. Call your county's office early, because the deadline is firm and the form must be complete.

You can appeal to the county Court of Common Pleas, generally within 30 days of the board's decision being mailed. That is a formal court process, with its own filing fees and rules. Many owners hire an attorney or a certified appraiser for it, especially on commercial property. Keep your hearing notes, the written decision and all exhibits you submitted. Check the decision letter itself, since it explains the next step and the date it was mailed.

Contact the assessment office in the county where your home is located and ask for the Homestead/Farmstead application. You will usually provide your parcel number, your name and proof that the property is your primary residence. The exclusion reduces the assessed value used for school taxes, so the savings depend on your school district. Most counties set an early-spring filing deadline. Once approved, many counties require periodic re-verification, so respond to any mailing from the office.

Clean and Green is Pennsylvania's preferential assessment program for agricultural land, forest reserve and open space, created by Act 319 of 1974. The county assessor enrolls land and values it by its use instead of market value. Eligible tracts generally need 10 or more contiguous acres, unless smaller land earns qualifying farm income. If you change the use of enrolled land, rollback taxes for up to seven prior years plus interest can apply. Talk to the assessor before you subdivide, sell or build on enrolled land.

It can. Pennsylvania counties may add value for new construction or major improvements, often after a building permit is issued or an assessor inspects. The change is typically prorated and shown on an assessment change notice, which also gives your appeal deadline. Ordinary maintenance, like new paint or a roof replacement, usually does not change the value. If you remove a structure or lose a building to fire, report it to the assessor so the value can come down.

Call the assessor about the value of your property, your parcel's size or description, exclusions and exemptions, or ownership records on the assessment roll. Call the tax collector or treasurer about payment amounts, due dates, discounts, penalties and receipts. Millage rates come from the county, municipality and school district, not the assessor. A wrong mailing address is the one problem that may involve both offices, so notify each in writing.