Hearing Day Process

What Happens at the Hearing

Appeal hearings provide property owners and/or taxing bodies an opportunity to present evidence to challenge the County's certified assessment.

What do I do if I cannot attend my hearing(PDF, 268KB)?

General Hearing Guidelines

  • The BPAAR will increase, decrease or sustain the assessment based on the evidence of value presented at the hearing. Evidence must be submitted ten days prior to the scheduled hearing date.
  • The Board of Property Assessment Appeals and Review (BPAAR) will conduct one hearing per property, regardless of whether more than one party filed an appeal on the parcel.
  • Hearings in 2023 will be conducted by telephone. You must provide a valid phone number to participate.
  • The BPAAR does not advocate for any party's position and conducts its hearings in an impartial manner.
  • The BPAAR did not assess the property and has no authority over the assessment process, the method for determining taxable value or the amount of taxes imposed by your local taxing body.
  • The parties shall conduct themselves in a professional, respectful manner; the hearings are not confrontational or argumentative.
  • Refer to the Board's Rules(PDF, 184KB), pursuant to its authority under the Allegheny County Home Rule Charter, Article X Section 5, for additional information.

Presenting Evidence

Property owners, other interested parties, and the three taxing bodies may present evidence at the hearing. All 2023 hearings will be held by telephone.

All parties may present any relevant evidence to support opinion of value. It must be submitted ten days in advance to the County. See details included in your scheduled hearing notice on the Telephone Hearing Tip Sheet(PDF, 139KB).

  • Evidence must be submitted to the opposing parties also. School District Solicitor Contacts(PDF, 123KB) may be found here. Owners are notified via the owner mailing address on file with the Office of Property Assessments.
  • Please note that any assessments of comparable properties submitted as evidence must be accompanied by evidence demonstrating that the assessments accurately reflect the properties' values.

The BPAAR operates under relaxed rules of evidence.

  • The BPAAR may consider documents prepared by third parties such as photographs, appraisals, estimates, invoices and other evidence relevant to the property's value.
  • The failure, however, to provide live testimony from the appraiser or other third party may affect the weight accorded to the appraisal or other document.

The BPAAR cannot give legal advice. Parties may seek expert legal and/or real estate appraisal guidance in preparing and presenting their evidence of value.

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