Commercial Assessment Appeals

Commercial property owners may be able to reduce their property tax burden by filing a property assessment appeal. Similar to residential assessment appeals, the burden is on the property owner to prove that the current fair market value of the property is less than the taxed value. Commercial property assessment appeals are generally more procedurally complex and incur greater costs than residential appeals.

The first step in annual appeal of a commercial property is an oral hearing before the county’s Board of Assessment Appeals. In many cases, the appeal will not end there. Either because the property owner was dissatisfied with the Board’s decision or because one or more of the taxing authorities were dissatisfied with the Board’s decision, the case will often move to the Court of Common Pleas for a final decision.