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Proof of a signatory's authorization to sign the appeal may be required at the discretion of the Board. No evidence should be submitted with the Appeal form. The Notice of Hearing will be sent to the aggrieved party or authorized. No defect in service of any notice shall be sufficient grounds for setting any assessment aside, but upon proof of defective notice, the aggrieved party or taxing district shall have the right to a hearing before the board.
All appeals will be heard and acted upon by the Board on or before October Two 2 copies of any documents upon which appellant will rely at the hearing must be submitted to the Board at least ten 10 days prior to the hearing for an annual appeal. If appealing a change of assessment notice related to countywide reassessment, the appellant shall submit two 2 copies of all such documents to the Board on the date of the hearing. All reports must be signed by the preparer.
Materials submitted to the Board will not be returned. If you will be designating an expert witness, you must provide two 2 copies of the expert's written qualifications and report as to fair market value to the Board at least ten 10 days prior to the hearing for an annual appeal. These qualifications should include proof of compliance with the Pennsylvania Real Estate Licensing Act and the rules and regulations of the Pennsylvania Real Estate Commission.
Any entity seeking Exempt status must submit to the Board the following documentation as may be applicable:. All parties will be required to exercise proper and appropriate decorum during the hearing. The appellant must also submit income and expense statements, with notes and schedules, for the past three 3 years. The Assessment Office may also present testimony or evidence, and you will then have an opportunity to ask questions of those witnesses cross-examination. You cannot argue with the Assessment Office's witnesses and cannot offer additional testimony of your own, but instead, are permitted to question those witnesses about the matters to which they testified.
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Upon conclusion of the testimony, the record shall be closed, and no further evidence may be submitted. The Board's decision shall be based on valuation methodology consistent with the standards of nationally recognized assessment and appraisal organizations and all applicable laws. Following the Board's decision, the County Assessment Office shall make the appropriate changes in the assessment rolls to conform to the decision of the Board.
The taxing district shall apply the changed assessment in the next fiscal year following the fiscal year in which the Board heard the appeal and rendered its decision, with the exception of interim assessments, reductions due to catastrophic loss or corrections due to clerical or mathematical errors.
Within ten 10 days of filing a Petition for Appeal to the Court of Common Pleas, the appellant shall provide a copy of the Petition to the Board of Assessment Appeals at the address set forth above.
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An appeal shall not prevent the collection of taxes based upon the assessment appealed. If the assessment is reduced by the court, then any overpayment of taxes together with interest shall be returned to the aggrieved party. Tax Assessment. Reassessment Resources Archive.
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Tax Claim Office. Contact Info. Nieman Foundation for Journalism at Harvard, 21 Jun. Baldridge, M. The Appeal focuses on an often undercovered aspect of criminal justice: local prosecutors. Nieman Journalism Lab.
Last modified June 21, Accessed November 10, The Nieman Journalism Lab is a collaborative attempt to figure out how quality journalism can survive and thrive in the Internet age. June 21, , a. The site, recently rebranded from In Justice Today, wants to shine a light on a more mysterious part of the legal system by focusing on local prosecutors and criminal justice policy. By Marlee Baldridge June 21, , a. Aviva Shen.
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