Property Tax Assessment Appeals in Bucks County

If your property tax bill seems too high, the cause may be an assessed value that does not reflect what your property is actually worth. In Pennsylvania, you have the right to challenge your assessment through a formal appeal. Here is how it works in Bucks County.

How Property Taxes Are Calculated in Pennsylvania

Pennsylvania property taxes use a formula that confuses almost everyone who sees it for the first time. The county sets your property's assessed value, then multiplies it by the Common Level Ratio (CLR) to estimate its fair market value. The Pennsylvania Department of Revenue's State Tax Equalization Board publishes the CLR annually, adjusting for the reality that most counties have not done a full reassessment in decades.

If the computed fair market value is significantly higher than what your property could actually sell for, you may have grounds for an appeal.

When an Appeal Makes Sense

Your computed FMV exceeds actual market value. If similar homes in your neighborhood are selling for $300,000 but your computed FMV is $357,200, you have a factual argument.

There is an error in the property record. The county may have the wrong square footage, lot size, number of bedrooms, or improvement data. These mistakes are more common than you would expect.

The property has condition issues. Structural problems, environmental contamination, flood zone designation, or other factors that reduce value below what the assessment implies.

Recent comparable sales support a lower value. What similar properties near you have actually sold for is the strongest evidence.

The Appeal Process in Bucks County

Step 1: Obtain your current assessment. Check the Bucks County Board of Assessment website or contact their office to get your current assessed value and property record card. Review it for factual errors.

Step 2: File an appeal. Appeals are filed with the Bucks County Board of Assessment Appeals. The annual filing deadline and filing fee should be confirmed directly with the Board, as these can change year to year.

Step 3: Prepare your evidence. You, the taxpayer, bear the burden of proving the assessment is incorrect. The best evidence includes:

Comparable sales are the most persuasive evidence. Find 3 to 5 recent sales (within the past year) of similar properties in your area. The county assessor's records and MLS data are good sources.

An independent appraisal from a certified appraiser is the strongest evidence but costs $300 to $500 for a residential property. If significant tax savings are at stake, it is worth the investment.

Photos and documentation of condition issues (foundation cracks, water damage, outdated systems, environmental problems) that reduce value.

Step 4: Attend the hearing. Board of Assessment hearings are relatively informal. You present your evidence, the county assessor presents theirs, and the Board decides. You can represent yourself, though an attorney or certified appraiser can present a more effective case for larger properties or complex situations.

Risks to Consider

Your assessment can go up. If the Board determines your property is actually under-assessed, they can increase it. This is uncommon but it happens, particularly when the evidence you present inadvertently shows higher value.

Cross-appeals. Your school district or municipality can file their own appeal arguing your assessment should be higher. This is more common for commercial properties but can happen with residential properties.

Appeal to Court of Common Pleas

If the Board of Assessment decision is unfavorable, you can appeal to the Bucks County Court of Common Pleas under 53 Pa.C.S. § 8854 (the Consolidated County Assessment Law). This is a de novo proceeding: the court reviews the evidence fresh. You must file the appeal within the statutory deadline after the Board's decision.

Is It Worth It? The Math

Start with the total millage rate (school + county + municipal, typically 150 to 260+ mills in Bucks County depending on your municipality and school district; county millage alone is about 29.65 mills). Because millage applies to assessed value, not fair market value, convert a market-value reduction back into an assessed-value reduction before estimating savings: divide the FMV reduction by the 17.86 CLR factor to get the assessed-value reduction, then multiply by the millage rate. Every $10,000 reduction in computed fair market value works out to about $560 in assessed value ($10,000 ÷ 17.86), which saves roughly $85 to $145 per year in property taxes. A $50,000 reduction works out to about $2,800 in assessed value and saves roughly $420 to $730 per year, every year going forward until the next reassessment.

If you can demonstrate a significant gap between your computed FMV and actual market value, the annual savings justify the time, appraisal cost, and (if needed) attorney fees.

Statutory content on this page was last verified against Pennsylvania statutes (20 Pa.C.S.; 72 P.S. Art. XXI): Jul. 2026. If you are reading this significantly after that date, confirm key provisions with current statute text or contact our office.