Pennsylvania Court Orders Allegheny County to Complete Countywide Reassessment by 2032, Directs Regular Future Reassessments
In response to a homeowner’s lawsuit over the assessed value of her home, a Pennsylvania common pleas court recently ordered Allegheny County to start a countywide reassessment by 2027 and complete it within five years. In Flavia E. Laun v. Allegheny County, a Churchill resident argued that her home was unfairly assessed in comparison to others, effectively challenging Allegheny County’s continued use of 2012 base values. The county has been using 2012 base values since tax year 2013, the last year the county conducted a county-wide reassessment.
Pennsylvania is the only state in the nation that does not require regular property reassessments. As a result, individual counties are left to navigate reassessments on their own on an ad hoc basis. Allegheny County last reassessed in 2013, with many other Pennsylvania counties trailing much further behind. Taxpayers, like the homeowner in Laun, allege that the county’s ongoing failure to reassess properties hurts owners with properties that have not kept pace with overall market appreciation
The Court’s order requires a special master to be appointed to preside over the reassessment, which must begin by July 1, 2027, and be completed by June 30, 2032. The county has stated that it intends to comply with the order and to conduct future reassessments at regular intervals. Although the interval has not been established yet, the county’s Government Review Commission recently recommended routine reassessments every four years. The county reported in a recent press release that “[r]egular county reassessments will be an improvement over the current ad hoc approach.”
While the full impact of the county’s reassessment is still years away, the assessment dynamics in Allegheny County will begin to shift much earlier than that as proactive property owners will seek to put themselves in an advantageous position going into the reassessment. It is important for property owners to take steps now and not wait until the reassessment to address overvaluations. Critically, securing a lower base value going into the reassessment can help soften the impact of potential unfavorable adjustments in 2032. In the 2012 reassessment, adjusted base values that were set more closely to the reassessment often served as compelling evidence for reducing the county’s proposed reassessment valuations on appeal.
Vorys has significant experience in analyzing real property tax assessments and securing real property tax savings for property owners across Allegheny County, greater Pennsylvania and the nation. To discuss strategy for your Allegheny County assessments, in advance of the court-order reassessment, please contact us for a complimentary review.
