Kassab Archbold O'Brien & Peifer, P.C.

From: JOE O’BRIEN, ESQ. & CHRIS PEIFER, ESQ. KASSAB ARCHBOLD OBRIEN & PEIFER P. C., MEDIA, PA “THE PA R.E. TAX APPEAL LAWYERS” www.kaolawassociates.com 2027 ANNUAL PA COUNTY REAL ESTATE TAX ASSESSMENT APPEAL DATES RAPIDLY APPROACHING! DON’T MISS THEM! In PA, the R.E. Tax Assessment Appeal Filing Date for all Counties (except Philadelphia) is September 1st of the year preceding the year appealed (unless the County adopts some other date as early as August 1 of the year preceding). If the appeal due date falls on a weekend or a holiday, it carries over to the next business day. So all August 1, 2026 due dates are carried over to August 3, 2026 because August 1, 2026 is Saturday. Philadelphia’s appeal date is the first Monday of the October preceding the appealed year so it’s October 5, 2026 for 2027 this year. Many counties have elected August 1 as their appeal date. Allegheny County is now September 1, 2026. Some sample PA County 2027 appeal filing dates follow. The 2027 Presumed Fair Market Value (PFMV) of a property in 2026 for appeals in 2027 is determined by either dividing the property’s 2026 assessment by the decimal equivalent of the July 1, 2026 Common Level Ratio (CLR) OR by multiplying its assessment by the July 1, 2026 CLR Factor (CLRF) e.g., a 50% CLR would give a decimal equivalent of .50 and would result in a 2.0 CLR factor which is the reciprocal of 50%). These CLR Factors to determine 2027 PFMV were announced by PA as required before July 1, 2026. So a hypothetical $1 million real property’s total 2026 assessment using the 2026 CLRF gives a PFMV for 2027 as follows below. The valuation date is the date the appeal is due. SAMPLE COUNTIES AND 2027 APPEAL FILING DATES w/ 2026 hypothetical Assessment of $1,000,000 (times the CLR FACTOR IS USED) See our 2027 FAQ’s for all counties.

A VERSION OF THE BELOW ARTICLE WAS PREPARED FOR THE 150th Anniversary of the Delaware County Bar Association.