In Pennsylvania, property owners pay real estate taxes to three taxing bodies: the county, the school district and their local municipality.  These taxes are the main source of revenue for these taxing bodies, who then use the funds to provide public services to our communities.  The amount of taxes owed is calculated using the "millage," or tax rate, for each taxing body and a property's tax assessment.

Property assessments can be challenged by either a property owner or a taxing body for any given year. An assessment appeal follows an informal litigation process with an initial hearing and right to an appeal. 

By law, certain types of property are exempt from real estate taxes. Exempt properties include that meet the Pennsylvania laws, like the Clean and Green law, or under local exemption programs, like the Homestead Exemption program in Allegheny County, this is done through the Office of Property Assessment. Like assessments, exemptions are sometimes litigated or negotiated to achieve an outcome from property owners and taxing bodies.

The attorneys of Goehring, Rutter & Boehm are knowledgeable about the varied and sometimes complicated laws of assessment and exemption. We are also well practiced negotiating and litigating assessment and exemption cases.