If your property tax bill seems too high, it might be because your property's assessed value doesn't reflect what the property is actually worth. In Pennsylvania, you have the right to challenge your assessment through a formal appeal process. Here's how it works in Bucks County.
Pennsylvania property taxes use a formula that confuses almost everyone who sees it for the first time. Your property has an assessed value set by the county, which is then multiplied by the Common Level Ratio (CLR) to estimate its fair market value. The CLR is published annually by the Pennsylvania Department of Revenue's State Tax Equalization Board and adjusts for the fact that most counties haven't done a full reassessment in decades.
If the computed fair market value is significantly higher than what your property could actually sell for, you may have grounds for an appeal.
Your computed FMV exceeds actual market value. If similar homes in your neighborhood are selling for $300,000 but your computed FMV is $341,200, you have a factual argument.
There's an error in the property record. The county may have the wrong square footage, lot size, number of bedrooms, or improvement data. These mistakes are more common than you'd expect.
The property has condition issues. Structural problems, environmental contamination, flood zone designation, or other factors that reduce value below what the assessment implies.
Recent comparable sales support a lower value. This is the strongest evidence β what similar properties near you have actually sold for.
Step 1: Obtain your current assessment. Check the Bucks County Board of Assessment website or contact their office to get your current assessed value and property record card. Review it for factual errors.
Step 2: File an appeal. Appeals are filed with the Bucks County Board of Assessment Appeals. The annual filing deadline and filing fee should be confirmed directly with the Board, as these can change year to year.
Step 3: Prepare your evidence. The burden of proof is on you β the taxpayer β to show the assessment is incorrect. The best evidence includes:
Comparable sales are the most persuasive evidence. Find 3β5 recent sales (within the past year) of similar properties in your area. The county assessor's records and MLS data are good sources.
An independent appraisal from a certified appraiser is the strongest evidence but costs $300β$500 for a residential property. If significant tax savings are at stake, it's worth the investment.
Photos and documentation of condition issues β foundation cracks, water damage, outdated systems, environmental problems β that reduce value.
Step 4: Attend the hearing. Board of Assessment hearings are relatively informal. You present your evidence, the county assessor presents theirs, and the Board makes a decision. You can represent yourself, though an attorney or certified appraiser can present a more effective case for larger properties or complex situations.
Your assessment can go up. If the Board determines your property is actually under-assessed, they can increase it. This is uncommon but it happens, particularly when the evidence you present inadvertently shows higher value.
Cross-appeals. Your school district or municipality can file their own appeal arguing your assessment should be higher. This is more common for commercial properties but can happen with residential properties.
If the Board of Assessment decision is unfavorable, you can appeal to the Bucks County Court of Common Pleas under 53 Pa.C.S. Β§ 8844 (the Consolidated County Assessment Law). This is a de novo proceeding, meaning the court reviews the evidence fresh. The appeal must be filed within the statutory deadline after the Board's decision.
Take the total millage rate (school + county + municipal, typically 30β60+ mills in Bucks County depending on your municipality and school district). Every $10,000 reduction in computed fair market value saves roughly $300β$600 per year in property taxes. A $50,000 reduction saves $1,500β$3,000 per year β every year going forward until the next reassessment.
If you can demonstrate a significant gap between your computed FMV and actual market value, the annual savings justify the time, appraisal cost, and (if needed) attorney fees.
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