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The Recent History of Assessments in PA

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As is well known by now, Allegheny County mailed out its assessment notices to owners in the City of Pittsburgh and Mt. Oliver, beginning the process of its first reassessment since 2002. What may also be known, but has not gotten as much attention, is that Washington County is currently in Commonwealth Court over their planned reassessment; it has not reassessed since 1985.

The International Association of Assessing Officials (IAAO) has written "Although assessment trending can be effective for short periods, properties should be physically reviewed and individually reappraised every four to six years". It being 2012, how many counties would fit the IAAO standard? The State Equalization Board (STEB) houses all of the aggregate data on assessments across the Commonwealth and their table on the last reassessment date shows that six counties (Elk, Indiana, Montour, Northumberland, Union, and York) conducted a reassessment in 2006. Philadelphia is listed as "on going" and Allegheny County, as noted, has begun its mailing process. It is not clear what will come from Washington’s case.

What of the other counties? STEB data shows that:

•· 24 counties (not counting Allegheny’s 2002 date) reassessed between 2000 and 2005;

•· 21 counties reassessed between 1990 and 1999;

•· 5 counties (not counting Washington due to its court status) reassessed between 1980 and 1989;

  • 8 counties reassessed prior to 1980
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