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?

According to professional standards established by the International Association of Assessing Officers (IAAO), the Office of Property Assessments (OPA) considers three approaches to value: sales comparison (also known as market value), income and cost. OPA chooses the approach that will result in the most accurate current market value for a property.

• The market approach is based on the assumption that the recent selling price of comparable properties, when properly analyzed and adjusted, will yield a reasonable estimate of current market value. OPA analyzed recent sales in each neighborhood and compared similar houses to determine the market value.

• The income approach is based on the assumption that a property is worth the future income, discounted to present worth, which it will generate for a prospective buyer. The income approach is widely used in the valuation of various types of investment properties.

• The cost approach is necessary in cases where the property has unusual characteristics or does not have enough comparable properties. The cost approach is based on the assumption that the replacement cost of a building, less depreciation (loss in value), plus the land value yields a reasonable estimate of market 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.

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

You may schedule an “informal review,” as defined by the court order, by calling 412-350-4600 between the hours of 8:30 a.m. and 6:30 p.m., Monday through Friday or go online to the Informal Reviews website. Please have your parecel number available.  Your parcel number can be found on the notice you received in the mail or by searching for your property on the 2013 Court-Ordered Reassessment Values website.

Informal reviews will be conducted on the third floor of the County Office Building located at 542 Forbes Avenue in Downtown Pittsburgh and at remote sites throughout the county. Reviewers will only discuss information regarding your property characteristics and 2013 court-ordered reassessment value. They will not discuss taxes. You will be notified, in writing, of the results several weeks after the review.

You also have the right to file a formal appeal of your new 2013 court-ordered reassessment value with the Board of Property Assessment Appeals & Review. You may obtain the 2013 Court-Ordered Reassessment Value Formal Appeal Form by downloading it or by calling 412-350-4600. This 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 new 2013 court-ordered reassessment value is April 2, 2012.

You will be notified 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.

What’s the difference between an informal review and a formal appeal?

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.

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.

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.

What should I bring to my formal appeal hearing?

Here are some tips for your property assessment appeal.

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  .