PENNSYLVANIA

State Characteristics
Assessment Ratio: Varies locally
Fiscal Tax Year: 7/1-6/30
Valuation Authority: County
Collection Authority: County, City, Township and/or School District
Level One Appeal Name: Appeal Board
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not required; however in order to file appeal must be Attorney licensed to practice in Pennsylvania
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

Key Tax Dates – Real Estate
Appeal Deadline: Aug 1 (For most 3rd class counties), Sept 1 (For most counties)
Tax Bills Issued: Jan-Mar (Municipalities), July-Aug (School Districts)
Tax Bills Due: Feb-Apr (Municipalities 2% discount avail.), Oct-Nov (School Districts 2% discount avail.)
PHILADELPHIA
Assessment Date: Jan 1
Tax Bills Due: Feb 28 (Deadline for 1% discount), Mar 31 (Gross tax amount)
Appeal Deadline: Oct 5         1st Monday in October
PITTSBURGH
Tax Bills Issued: Jan 15
Value Notices Issued: Jan 31
Appeal Deadline: Mar 31
Tax Bills Due: Feb 28 (City & School only, 2% discount to 2/10), Apr 30 (Allegheny County bills only, 2% discount to 3/31)

Key Tax Dates – Personal Property
Assessment Date: Exempt
Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.