Yesterday afternoon, Judge R. Stanton Wettick Jr. granted the Pittsburgh Public Schools’ request to delay use of Allegheny County’s 2012 countywide reassessment values until 2013. However, Judge Wettick established a February 24, 2012 appeal deadline for City of Pittsburgh and Mt. Oliver property owners to contest the new values even though they will not be used to calculate taxes until the following year. The court required the Pittsburgh School District and City of Pittsburgh to use the existing 2011 assessed values in levying 2012 taxes because of the possibility that the school district would experience a budget deficit if required to levy taxes for 2012 using the newly reassessed values, which may be reduced significantly through appeals.

Appeals for Properties in the City of Pittsburgh Due by February 24, 2012

Judge Wettick indicated that he will require Allegheny County to issue new notices to all Pittsburgh and Mt. Oliver property owners to clarify that the new values will be used to calculate taxes for the first time in 2013 despite County Executive Rich Fitzgerald's having declared the reassessment null and void. Those new notices will reflect the February 24, 2012 appeal deadline established by the court for property owners in the City of Pittsburgh and Mt. Oliver to appeal the 2012 property reassessment with the Board of Property Assessment Appeals and Review. The prior deadline was February 10, 2012. The Board is to begin hearing these appeals in early February. The court did not require the county to conduct “informal reviews” of the new assessments but left it to the county's discretion whether to do so.

Appeal Deadline for Property Owners Outside Pittsburgh to be Determined by Court

Reassessments for properties in Allegheny County that are outside Pittsburgh and Mt. Oliver have not yet been issued, but are expected to be mailed to property owners over the next six weeks. The court will set appeal deadlines for property owners outside Pittsburgh and Mt. Oliver once those reassessments have been mailed. Judge Wettick noted that he will order all Allegheny County municipalities to use 2011 values to calculate 2012 taxes, and to use 2012 values to calculate 2013 taxes, as he did for Pittsburgh and Mt. Oliver.

Deadline to Appeal 2011 Assessed Values for 2012 Taxes Remains March 31, 2012

The court’s order does not change the March 31, 2012 deadline for property owners who wish to appeal their 2011 property assessments, which will be used to calculate real estate taxes in 2012.

If you would like to discuss how Buchanan's professionals can assist you in the Allegheny County assessment appeal process, please contact Lafe Metz at lafe.metz@bipc.com, Stanley Parker at stanley.parker@bipc.com, or Brock McCandless at brock.mccandless@bipc.com.