Which value is going to be used for my 2012 taxes? The new 2013 court-ordered reassessment value I received in the mail or my current 2012 base-year value?

Pursuant to a January 12, 2012, court order, your current 2012 base-year value will be used to calculate your county, municipal and school district real estate taxes for 2012. It is the value listed under “CURRENT” on the notice you received in the mail. You may also view this value by searching for your property on the 2012 Base Year Values website.

How and when will my new 2013 court-ordered reassessment value be used?

Your new 2013 court-ordered reassessment value will be used to calculate your county, municipal and school district real estate taxes for 2013. It is the value listed under “2013 VALUE” or “Next Year” on the notice you received in the mail. You may also view this value by searching for your property on the 2013 Court-Ordered Reassessment Values website.

How can I view the property information used for my 2013 court-ordered reassessment?

You may view this information by searching for your property on the 2013 Court-Ordered Reassessment Values website.

How did you arrive at my new 2013 court-ordered reassessment value?

First, physical information on each property was gathered. Because of the time frame set by the Court, the reviewers started with existing property information from the last reassessment. A team of county employees drove or walked by all 560,000 properties and compared the existing picture and information to what they saw at each parcel. From the street, they corrected any differences (grade, condition, style, etc.) and noted external changes (additions, demolitions, etc.).

Next was geographic information. The assessors used municipal and school district lines as major divisions and then created “neighborhoods” to group like properties together. These may not be the traditional neighborhoods we know – a neighborhood that we think of may have 6 or 8 assessment neighborhoods within it. From that point, smaller groupings were created within the assessment neighborhoods to account for terrain, land type and other factors.

After looking at the physical and geographical information, the assessors looked at numerical information. Any homes that were sold between January 2009 and March 2011 were taken into account if they sold at a fair market value (this means that homes sold at auction or foreclosure or below market value such as between family members were not included). A computer analysis was run to show recent sales of comparable homes in that assessment neighborhood. If a comparable home in the neighborhood could not be found, the analysis searched for similar properties moving outwardly in a bull’s eye pattern until one was found.

For unique or one-of-a-kind homes, the office conducted a local builders study to determine replacement cost and verified those values through an independent valuation company.

These definitions of the market, and the fair market housing values, are all within that January 2009 through March 2011 time frame. It’s as if the entire county was captured in a snapshot within those dates. Changes made after that time frame are not reflected in the reassessment.

What impacts my value the most?

While a lot of data is collected on each property, there are certain items that impact your value more than others. Those “big” items are location, square footage of the house, square footage of the lot, grade (quality of materials and workmanship) of the home, and its condition (desirability, usefulness & upkeep).

At the top of the list is location. How desirable is the area where you live or your property is located? How much living space does your house contain, and how big is the lot? What is your house made of (wood, stone, brick, siding) and what type of construction was there (custom built, prefabricated, modular, etc.)? What is the condition, which includes the desirability and usefulness of that type/style of dwelling, and how well has it been maintained and updated?

If you view your property on the 2013 Court-Ordered Reassessment Values website, you will see a category called “condition.” This item affects your assessed value. An “unsound dwelling” is one that is unfit for use and has minimal to no value in the market. An “excellent home” is in perfect condition, is very attractive and highly desirable in the market. Most properties will fall into the “fair” to “very good” range. Don’t take it personally.

What else impacts my assessed value?

There are a number of other key items that have an impact on assessed values. Finished basements and attics (in that they are finished to the same quality as the rest of the house), a garage (attached or free-standing), bathrooms (full and half), the number of fireplaces that are functional (or if you exposed them, could be functional) add to your property value.

There is incorrect data in the information about my 2013 property characteristics. How may I correct that information?

The Allegheny County Administrative Code permits the Office of Property Assessments to correct data, clerical and mathematical errors outside of the appeals process. In order to assist property owners, County Executive Rich Fitzgerald has created a method that allows you to submit data corrections electronically. Search for your property on the 2013 Court-Ordered Reassessment Values website. Once you find your property, follow the directions outlined in the box below the property information. Make sure to check the information on each tab and submit corrections on each tab if needed. You may also call 412-350-4600 to submit property characteristic corrections.

What are 'comparables' and how should I use them in deciding if my new 2013 court-ordered reassessment value is fair?

'Comparables' are homes similar to yours that had valid sales between January 2009 and March 2011. Your comparables may not be your nearest neighbors’ homes unless they were sold during this period. Look at the comparables listed on the 2013 Court-Ordered Reassessment Value website. Make sure that the number of stories, total living area, style and acreage of comparables are similar to yours. If your property is assessed higher than your designated comparables, you should file a formal appeal.

I disagree with my new 2013 court-ordered reassessment value. What can I do?

The deadlines for requesting an informal review, or filing a formal appeal, have both passed.  While you may still make data corrections on the property, you will not be able to challenge the value until 2013, when the appeal process opens again.

If you did not file a formal appeal, but requested an informal review, you will have 30 days from the date of the notice of determination to file an appeal of that decision.  That 30-day appeal window applies regardless of whether you filed for a formal appeal.    

What is a formal appeal?

A formal appeal is a quasi-judicial hearing before the Board of Property Assessment Appeals & Review. The hearing provides property owners and/or the three taxing bodies (municipality, school district and county) an opportunity to challenge a property’s assessed value. Property owners, other interested parties, and the three taxing bodies may present evidence at the formal appeal hearing. The Board of Property Assessment Appeals & Review will conduct only one hearing per property, regardless of whether more than one party filed an appeal on the parcel. The board does not advocate for any party’s position and conducts its hearings in an impartial manner. The board will increase, decrease or sustain the assessed value based on the evidence presented at the formal appeal hearing.

How do I prepare for a formal appeal?

First, there are several things that you should consider bringing to your formal hearing. Photo evidence of the condition or physical characteristics of your property is helpful. Mortgage documents showing recent sale of your property (2008 or later is better) establish market value. Sales of comparable properties between January 2009 and March 2011 reflect market value.

The more pertinent information you can bring to support your case, the better. Some other options are to bring a certified appraisal or sketch, but unless you already have these, keep in mind they are optional, and you will incur a cost.

Whatever you bring to the hearing, you should make three copies of everything for each of the affected taxing bodies (your municipality, your school district, and the county). You may bring an attorney if you wish, but that is not required. You may also appoint someone to represent you at the hearing should you be unable to attend, but you must notify the Office of Property Assessments beforehand.

Here are some  additional tips for your property assessment appeal.

What happens at the formal appeal hearing?

When you arrive for the hearing, you should be aware that the hearing officer will record your hearing. He or she will explain the process and ask if the information regarding your property is correct. He or she will also receive your evidence and listen to your testimony. Municipal and school district representatives may be present and may present evidence and testimony, but no decisions will be made at the hearing.

What happens after the formal appeal hearing?

Hearing officers will review all documents and evidence and make recommendations to the Board of Property Assessment Appeals & Review. The Board will review that recommendation and make a decision. It may raise, lower or leave your assessment the same. You, and the taxing bodies, will be notified in writing of decision.

If you do not agree with the Board’s decision, you have the right to file an appeal with the Court of Common Pleas within 30 days (non-refundable filing fee of $103). Your municipality and school district also have the right to appeal the Board’s decision to the Court of Common Pleas within 30 days.

I disagree with my current 2012 base-year value. What can I do?

If you disagree with your current 2012 base-year value, you have the right to file a formal appeal with the Board of Property Assessment Appeals & Review. You may obtain the 2012 Current Base Year Value Formal Appeal Form by  downloading it or by calling 412-350-4600. This appeal form is also available on the third floor of the County Office Building located at 542 Forbes Avenue in Downtown Pittsburgh. The deadline for filing a formal appeal of your current 2012 base-year value is April 2, 2012.  

You will be notified in writing of the time, date and location of your formal appeal hearing. Representatives from your municipality and school district may or may not be present at your formal appeal hearing.

May I appeal both my current 2012 base-year value and the new 2013 court-ordered reassessment value this year?

Yes, but you have to file two separate formal appeals with the Board of Property Assessment Appeals & Review. You may download the separate appeal forms or call 412-350-4600 and request the separate appeals forms. Appeal forms are also available on the third floor of the County Office Building located at 542 Forbes Avenue in Downtown Pittsburgh. The deadline for filing both formal appeal forms is April 2, 2012.  

You will be notified in writing of the time, date and location of your formal appeal hearings. Representatives from your municipality and school district may or may not be present at one or both of your formal appeal hearings.

If I appeal my current 2012 base-year value, may I use my new 2013 court-ordered reassessment value as evidence?

Yes.

Will representatives of the school district and/or municipality attend my formal appeal hearing?

They may. Whenever a formal appeal is filed on a property, regardless of who files it, three parties are notified: the property owner, school district, and municipality. If an owner files a formal appeal, the school district and/or municipality may choose to send a representative to that hearing to also present evidence.

I have an informal review scheduled. What should I bring?

An informal review is a one-on-one meeting between a property owner and a representative of the Office of Property Assessments to review information on a property’s characteristics and 2013 court-ordered reassessment value. Representatives from municipalities and school districts are not present at informal reviews. Property owners may provide corrections to property characteristics and bring pictures and written documentation supporting a change in the 2013 court-ordered reassessment value. Property owners are reminded that corrections to property characteristics do not automatically result in value changes, and in some cases, a county assessor may visit a property to verify data and may adjust the value up or down based on what he or she observes. You will be notified in writing of the results of your informal review.

The deadline for requesting informal reviews has passed. However, you may file a formal appeal of your 2013 court-ordered reassessment by April 2. You may download a formal appeal form or call 412-350-4600 to request a form to be mailed to you.

If I already attended an informal review, will that affect my current 2012 base-year value?

No. The outcome of your informal review will not affect your current 2012 base year value, but it may affect your new 2013 court-ordered reassessment value. You will be notified in writing of the results of your informal review several weeks after it takes place.

When will I receive the decision on my informal review?

You will be notified in writing of the results of your informal review several weeks after it takes place.

I have special needs (hearing impaired, home-bound, English as a second language). Can the county accommodate me in an informal review or formal appeal hearing?

Yes. Please notify the Office of Property Assessments at 412-350-4600 in advance of your informal review or formal appeal hearing of any special needs you have.

Is there any way to lower my tax bill if I cannot lower my assessed value?

Yes. Allegheny County offers tax abatements and credits. To view available abatements with Allegheny County, visit the Tax Abatements and Exemptions webpage. Many municipalities and school districts offer similar programs, so you are encouraged to contact those offices as well.

What if I no longer have my Court-Ordered Reassessment Notice of 2013 Market Value that was sent to me in the mail?

You may review information on your property, including updated land value, building value, image and comparables by locating your property on the 2013 Court-Ordered Reassessment Values website. You may also obtain a copy of your property card on the third floor of the County Office Building located at 542 Forbes Avenue in Downtown Pittsburgh.

Can anyone view my assessment information?

Yes. Property assessments are public information.

What is the difference between market value and base-year value?

As required by state statutes, all property within the county must be appraised as of a single date. The market value is determined as of that date, and that date becomes the base-year value. Once values are certified, any future assessments, such as new construction or remodeling, are calculated according to the base year. In other words, values are calculated in accordance with the market values in effect during that base year. Until a new reassessment is conducted, all future assessments will be calculated using that base year.

What if I still have questions?

You may call the Office of Property Assessments Public Information Line at 412-350-4600, visit the Office of Property Assessments website, or email  .