Appeals

Step 1.Submit before the deadline

To file a 2027 Annual Appeal, submit the appeal from July 1, 2026 to September 1, 2026 for tax year 2027.

Step 2.Complete and return the Annual Appeal Form

Complete and return the Annual Appeal Form to the Office of Property Assessments. Forms will be made available in advance of the 2027 tax bills in compliance with County Council ordinance 13056-24(PDF, 313KB). The appeal form is removed after the deadline. 

Submit online, by email, by mail, or in person; do not submit by fax.

• To submit by mail or in person, complete and return the Annual Appeal Form to the Office of Property Assessments.
• To submit online, please view the parcel on the Real Estate Portal. On the parcel, click on the "Appeal Status" tab to see the appeal option. Detailed instructions for submitting online are available.

Step 3.For appeals on multiple parcels

• Make sure to check the 'multiple appeals' box on the form.
• If the 'multiple appeals' box is not checked on the form and applicants wish to have them heard at the same time, please send a request to the appeal scheduler. Efforts will be made to group the appeals together, though it is not guaranteed that the hearing schedule(s) can be altered.

Step 4.Follow the pre-hearing instructions

Read the next tab above titled "Before the Hearing" for an overview. Vital information is found in the pre-hearing instructions on the Appeals Tip Sheet(PDF, 161KB) which is sent with the scheduled hearing notice. 

Step 5.Deadline missed?

If the deadline for the filing an Annual Appeal is missed, an appeal can still be filed under limited circumstances, but a Late-Filed Appeal Form(PDF, 349KB) request must be filed first.

Step 6.The Board of Property Assessment Appeals and Review (BPAAR) will

1. Schedule a hearing date for the appeal.
   
   
2. Send an advance notice of the hearing date per BPAAR regulations.
   • Initial hearing notices will be sent, at minimum, 14 days in advance for residential and 21 days for commercial.
   • Hearings that have been rescheduled or postponed will be conducted with at least a seven days notice.
3. Prepare the hearing file with:
   • The phone number participants provide to be called for the hearing.
   • Evidence that is submitted timely.

Step 1.Confirm receipt of your appeal form

• If submitted a paper application, check the Real Estate Website or call 412-350-4636 (INFO) Option 2.
• If submitted the form via email, an email receipt should be received within 2 business days of submission.
• If submitted online, an email copy of your form will be emailed within 30 minutes of submitting it.

Step 2.Review and report discrepancies

• Review property information and verify that all addresses and characteristics are correct.
• Report any discrepancies by contacting Appeals online or calling 412-350-4636 (INFO), option 2 from Monday to Friday, 8:30 am to 4:30 pm.

Step 3.Prepare evidence

Prepare evidence in support of the appeal. Review the Appeals Tip Sheet (a copy will also be included with the hearing notice) for details. 

Step 4.Submit evidence

• Review Submitting Hearing Evidence Online.
• Submit evidence two days prior to the hearing date to the Office of Property Assessments (OPA)
• Submit evidence two days prior to the hearing date to the Opposing Parties.   Find information about School District Solicitor Contacts for submitting evidence. Owners are notified via the owner mailing address on file with OPA.
• Evidence, as detailed in the hearing notice, may include items such as an appraisal for tax purposes, survey, property photographs, and/or gathering recent sales data. Video files and links to online storage sites are not accepted as evidence. BPAAR cannot give legal advice and encourages parties to seek expert legal and/or real estate appraisal guidance in preparing and presenting evidence of value. 

Step 5.Submit phone number

Submit a valid phone number to be called for the hearing is required five days prior to the hearing date in order to participate in the hearing. Make sure the correct phone number is on file with OPA to receive the phone call for the hearing. Failure to provide a valid phone number will not postpone proceedings.

Step 6.Optional: appoint legal representation

Though legal representation is not required, applicants may choose to hire an attorney to represent them. Most school districts and municipalities will have legal counsel present. The appellant may also appoint an Authorized Representative to file the appeal and provide representation at the appeal hearing.

Step 7.Check for notice/status

The scheduled hearing notice may arrive while the appellant is on vacation or away from home. Make arrangements through the local post office for mail to be forwarded, or periodically call 412-350-4636 (INFO) Option 2, to check on the status.

If the appellant cannot attend the scheduled hearing

• The appellant may appoint an Authorized Representative(PDF, 136KB).
• A One-time Postponement(PDF, 341KB) may be requested.  The postponement request must be in writing at least seven days before the scheduled hearing date.
• Emergency Requests(PDF, 341KB) also must be made in writing and must be faxed, emailed or hand-delivered to ALL parties.

Step 1.Reminder: Before the Hearing Day

• Review the Before the Hearing Day tab and make sure all deadlines have been met.
• Review the Appeals Tip Sheet sent with the scheduled hearing notice.
• Make sure the correct phone number is on file with the Board of Property Assessment Appeals and Review (BPAAR) five days in advance of the hearing to receive the hearing phone call.

Step 2.The Hearing

• If the appellant (filing party) is not available for the call, the appeal is considered "Did Not Appear" and treated as a withdrawal.
• Hearings are conducted as close to the scheduled times as possible and typically last approximately 20 minutes.
• Hearings are a matter of public record and proceedings may be subject to 'Right to Know' requests.
• Other parties with a vested interest in the property may participate in the hearing, in addition to the appellant.
• The Appeals Tip Sheet holds additional hearing process information.

Note: No decision will be rendered the day of the hearing. Evidence is provided to the Board of Property Assessment Appeals Review (BPAAR) for further review, and their decisions are mailed to the Owner Address on file with the Office of Property Assessments, and addresses provided to BPAAR on the appeal form.

Step 3.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 property assessment.

What if I cannot attend the hearing?
One postponement per party may be requested and an Appeal Postponement Request Form(PDF, 341KB) must be submitted seven days prior to the  hearing date. Follow the instructions on the form. 

Step 4.General Hearing Guidelines

• BPAAR will increase, decrease, or sustain the assessment based on the evidence of value presented at the hearing. Remember that evidence must be submitted two days prior to the scheduled hearing date.
  
  
• BPAAR will conduct one hearing per property, regardless of whether more than one party filed an appeal on the parcel.
  
  
• 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 the local taxing body.
  
  
• BPAAR does not advocate for any party's position and conducts hearings in an impartial manner. 
  
  
• The parties shall conduct themselves in a professional, respectful manner; the hearings are not confrontational or argumentative.
  
  
• Refer to the Board's Rules, pursuant to its authority under the Allegheny County Home Rule Charter, Article X Section 5, for additional information.

Step 5.Presenting Evidence

• Evidence that was submitted two days in advance to the County and Opposing Parties will be heard. All parties are required to submit evidence at least two days prior to the hearing date. This provides time for all parties to check the accuracy of the evidence being submitted.
  
  
• Property owners, other interested parties, and the three taxing bodies may all present relevant evidence at the hearing to support an Opinion of Value.
  
  
• At the beginning of each hearing, the party appealing must declare whether they are seeking Base Year Value or Current Market Value. It is important to review the details included in the scheduled hearing notice and the Appeals Tip Sheet for more information.
  
  
• Any assessments of comparable properties submitted as evidence must be accompanied by evidence demonstrating that the assessments accurately reflect the properties' values.

BPAAR operates under relaxed rules of evidence. Thus, BPAAR may consider documents prepared by third parties such as photographs, appraisals, estimates, invoices and other evidence relevant to the property's value. However, failure to provide live testimony from the appraiser or other third party may affect the weight accorded to the appraisal or other document.

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