Interim Valuation

Between Annual Assessments

Allegheny County assesses property annually, based on how it stood on January 1 of each year.

Changes made after January 1 are not valued for County tax purposes until the following year. Allegheny County doesnot collect any partial year tax, also called interim tax.

However, Pennsylvania statute 24 P.S. Section 6-677.1 allows local taxing bodies to apply for an interim assessment on new construction and major additions added after January 1 and to collect tax for a partial year if certain requirements are fulfilled by the taxing body. The School District or Municipality requesting an interim value must enact, or already have in place, a local ordinance that specifically allows them to request interim assessments and to collect tax for a proportionate part of the fiscal year remaining after the property was improved.

For eligible taxing bodies that submit valid requests, the Office of Property Assessments will provide the taxing body and the owner with an interim assessment that covers the full calendar year as if the new construction or addition had been there on January 1.

The taxing body must then prorate that value for the applicable portion of the year and issue a partial year tax bill.

Property owners may appeal an interim assessment by filing a Special Appeal.

Interim Assessment Request Process

Interim Assessment applications:

  • Must be filed using the County's form: Interim Assessment Application(PDF, 177KB)
  • Must be for major improvements only. These would primarily be new construction and additions that add living or work area to a property.
  • Must include a copy of the builder's permit and final occupancy permit.
  • Must be filed within twelve (12) months of completion of the improvement, with completion determined by the date on the final occupancy permit.
  • Must be filed showing the name of the owner.
  • A copy of the local ordinance authorizing interim assessments must be on file with the Allegheny County Office of Property Assessments

Interim Assessment applications will not be processed if the above criteria are not met.

Submit the Application

Mail:

Office of Property Assessments
542 Forbes Avenue, Room 347
Pittsburgh PA 15219

Email:

Interims@AlleghenyCounty.US

Click here to view form.

Back to top