Appeals of Assessment

Union County is a 7th Class County (based on population) and the Assessment Office is administered under Pennsylvania 4th to 8th Class and General County assessment law. The Fourth to Eighth Class County Assessment Law requires the appointment of a three-member Board of Assessment Appeals for the purpose of overseeing Office administration and hearing assessment appeals. Appeals from assessment can be taken by property owners and taxing bodies alike, for the purpose of correcting over or under-assessed properties. Appeals may be undertaken any year when filed on or before September 1, with the result effective beginning with the subsequent tax year. In addition, an appeal may be filed within 40 days of any assessment change notice issued by this Office after a change has occurred to a property effectively changing its market value. This is different during a reassessment year; the owner has 40 days to file an appeal as of the day of the reassessment notice.

Appeal Procedures, Rules and Regulations

Residential Appeal Application

Commercial / Industrial Appeal Application

Tax Appeal Procedure Handbook