Key takeaways
- New Appeal Deadlines: For the 2025 tax year, the deadline to file real estate tax assessment appeals in Allegheny County has been moved up to October 1, 2024. For tax years 2026 and beyond, the deadline will be September 1 of the preceding year.
- Narrower Filing Window: The filing period for appeals is now limited to 60 days before the deadline. For the 2025 tax year, appeals must be filed between August 2 and October 1, 2024. For the 2026 tax year and onward, the window will be from July 3 to September 1 of the preceding year.
- Impact on Budgeting and Assessments: The earlier appeal deadlines allow Allegheny County to finalize assessments before January 1 each year, which should help both taxpayers and taxing districts manage their budgets more effectively.
Allegheny County ordinance advanced the real estate tax assessment appeal deadline to October 1, 2024, for the 2025 tax year and to September 1 for future tax years.
On June 4, 2024, Allegheny County passed Ordinance 06-24-OR changing the real estate tax assessment appeal deadline for the 2025 tax year from March 31, 2025, to October 1, 2024. The deadline for tax exemption applications is not affected by this Ordinance and the exemption deadline will remain March 31st each year.
For 2026 and all future years, the tax assessment appeal deadline will move to September 1st of the prior year. The new Ordinance also limits the time period for filing to 60 days before the deadline, creating a narrower window for interested property owners and taxing jurisdictions to file appeals. The new filing periods are as follows:
- 2025 Tax Year – Appeals must be filed between August 2 to October 1, 2024.
- 2026 Tax Year and forward – Appeals must be filed between July 3 to September 1st of preceding year (i.e. July 3 to September 1, 2025 for the 2026 tax year)
As a result of this change, both the taxpayers and taxing districts can more easily budget for payment of or receipt of real estate taxes for the coming year. With the earlier appeal period, Allegheny County, like every other County in Pennsylvania can hear appeals and finalize assessments prior to January 1st each year. The 2025 and future year tax bills should reflect any resulting changes, reducing the need for property owners to chase refunds or pay additional tax bills following the issuance of OPA and Board decisions.
If you are planning to file a tax assessment appeal for tax year 2025, it will need to be filed by October 1, 2024, which is less than three months from now.
Client Alert 2024-173
This article is presented for informational purposes only and is not intended to constitute legal advice.