Pennsylvania

Pennsylvania has an effective property tax rate of 1.49%, with a median annual property tax of $3,508. Properties are assessed at 100.0% of market value and reassessed no regular cycle; counties reassess sporadically (some not since 1970s-1980s). court-ordered reassessments becoming more common.. Payments are due annual.

Effective Rate

1.49%

Assessment Ratio

100.0%

Median Annual Tax

$3,508

Payment Frequency

Annual

Appeal Deadline

By August 1 for most counties; Allegheny County by September 1 of preceding year; Philadelphia by October 7

Due Dates

Varies widely. County/municipal taxes typically due with discount by March 31/April 30, face amount by June 30. School taxes due with discount by August 31, face by October 31.

Reassessment Cycle

No regular cycle; counties reassess sporadically (some not since 1970s-1980s). Court-ordered reassessments becoming more common.

Homestead Exception

No state homestead exemption. Some school districts offer homestead exclusion funded by gaming revenue (average ~$200/year). Philadelphia has homestead exclusion of $80,000.

Key Notes

Extreme assessment disparities due to lack of regular reassessment. Three separate tax bills: county, municipal, and school district. Discount/face/penalty system encourages early payment. Act 1 allows school districts to offer homestead/farmstead exclusions.

Late Penalty

Discount/face/penalty system: 2% discount for early payment; 10% penalty added after face deadline. Interest of 1-1.5% per month on delinquent taxes.

Back to US Property Tax Guide