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By: Michael S. Robinson , Aaron M. McDonough
Think your property tax bill is too high? Allegheny County property owners have a limited window to do something about it. The deadline to file a real estate tax assessment appeal for the 2027 tax year is September 1, 2026 — and this year, the numbers are working in owners’ favor.
Here’s why. The common level ratio (CLR) — the figure used to translate a property’s market value into its taxable assessed value — has fallen to 49.3% for the 2027 tax year, down almost five percentage points from two years earlier. The CLR is published each year by the Pennsylvania State Tax Equalization Board based on recent county sales data. Because Allegheny County still assesses properties using 2012 base-year values, a successful appeal applies the current 49.3% CLR to your property’s present-day market value to arrive at a new, lower assessment. Put simply, the lower the ratio, the lower the assessment — which makes this year’s 49.3% CLR a valuable tool for new or recent purchasers and long-time property owners alike, whether the property is residential or commercial.
For example, suppose Alex bought a residential property in Sewickley Borough in 2026 for $1,500,000, but its current tax assessment sits at $1,000,000. If Alex files an appeal and submits evidence of the $1,500,000 purchase price, then applying the reduced 49.3% CLR to the market value established by the purchase price would result in a revised tax assessment of $739,500 — a reduction in the taxable value of Alex’s property by $260,500. For Alex’s Sewickley Borough property, the combined county, municipal, and school real estate tax millage rate is 35.33 mills, resulting in annual tax savings of approximately $9,203 as a result of the appeal.
Now suppose Alex’s neighbor, Carla, acquired commercial property in the City of Pittsburgh as an investment in 2022. The market value of her investment has declined, but the taxable value of her real estate has remained the same. To achieve similar tax savings, Carla can file an appeal, obtain an appraisal, and submit that appraisal to establish the current market value of her property.
To take advantage of the reduced 49.3% CLR in Allegheny County, you must file your completed appeal form with the Allegheny County Office of Property Assessments on or before September 1, 2026. Keep in mind that an appeal is not risk-free — in some circumstances, a school district or municipality may file its own appeal — so it is worth evaluating your specific situation before filing. If you would like to assess whether now is the right time to appeal the real estate tax assessment of your residential or commercial property, please contact the attorneys in the business group of Pietragallo Gordon Alfano Bosick & Raspanti, LLP before the September 1 deadline passes.
Additional information about Allegheny County Real Estate Tax Assessment Appeals may be found on the county’s website, accessible at https://www.alleghenycounty.us/Services/Property-Assessments-and-Real-Estate/Appeals.