Assessment / Appealing Your Real Estate Assessment
Appealing Your Real Estate Assessment
This document is intended to provide a better understanding of the real estate assessment appeal process.
YOUR ASSESSMENT AND PROPERTY TAXES
The property tax is used as a revenue source by county government, 14 school districts and most of the 73 municipalities in Chester County. It is the responsibility of the County Assessment Office to place a value on each parcel of land and any improvements (structures) thereon. Assessments are derived by assessors who are state certified under Pennsylvania law.
After an assessment is generated or changed the property owner is mailed a "Change In Assessment" notice. All property owners have the right to appeal if they do not agree with the assessment of their property.
If an appeal is initiated by a school district or municipality, the attorney must provide the Board of Assessment with a copy of a Certificate of Service verifying that the property owner was notified of the appeal within five (5) days of the appeal filing.
Assessment Appeal F.A.Q.
The process is relatively simple, a residential hearing lasts about 10 minutes. The property owner has the opportunity to present such information as recent appraisals or recent sales documentation for sales of similar homes in their area. The property owner may also present other information that may have an impact on the value of the property.
The Board of Assessment Appeals requests that the property owner provide photographs (front and rear) of the dwelling or commercial property. The photographs should be recent within the last 6 months and are to include any recent physical changes to the exterior of the property. Failure to bring these photographs on your appeal date may result in an unnecessary delay in processing the appeal. Your assistance is anticipated and appreciated.
The property owner is requested to attend but if unable to do so, may send someone to provide the representation with a letter of authorization. If a property owner is unable to attend for medical reasons, the Board will make special accommodations. If the property is owned jointly by more than one person it is not necessary that all the owners appear at the hearing.
Based upon the documentation provided by the property owner, the Board will determine a fair market value for the property. The Board will then by statute, apply the appropriate Common Level Ratio (CLR) to the fair market value to arrive at the new assessed value.
NOTE: The CLR is created by the Pa. State Tax Equalization Board (STEB) on an annual basis for each county. The CLR is an average of assessments to sale prices (based upon valid sales activity in Chester County for the prior calendar year). The CLR is applied only when the ratio varies by more than 15% from the 100% predetermined ratio.
The Assessment Office (via the field assessor) can not consider the CLR when computing the assessment. The assessor derives the assessment by gathering the data on the new construction and entering it into the imbedded computer model established prior to the last countywide reassessment which was effective for 1998.
The Board generally renders a decision within 3-4 weeks of the hearing date and notifies the property owner in writing. In the case of annual appeals, no results will be mailed until after August 1.
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Annual Appeal - Appeal of Total Assessment
Property owners have an opportunity to appeal their assessment every year. By appealing, the property is open to the re-valuation process in which the property assessment may be lowered, raised or remain the same. Annual appeals may be filed from May 1 through August 1 (or the next official business day should 8/1 fall on a weekend) of each year.
Remember, in the case of an annual appeal, the Board decision does not take effect until tax bills are issued the following tax year.
Interim Appeal - Appeal of Increase in Assessment due to new construction.
The interim assessment represents the value difference (increase) attributable to any assessable improvement to the land and the resulting increase in land value, if any. Assessable improvements include, but are not limited to; new construction of a primary structure (dwelling or other building type), the addition to any such structure and the construction of any ancillary, contributory improvements such as swimming pools, sheds, garages, barns, etc.
A property owner filing an interim appeal also has the option to file an annual appeal by August 1.
Appeal forms for an interim appeal must be filed within forty (40) days of the date of notification of the assessment change. The appeal date will be noted on the Assessment Change Notice. Any change in the assessment due to an interim appeal is effective commencing with the interim effective date.
To file an interim appeal you may download and complete the appeal form or you may contact the Assessment Office at: 610-344-6105, or VISIT the office at: 121 N. Walnut St, Suite 200, West Chester, PA 19380.
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