Understanding Pennsylvania's Property Tax

This document is a road map and critical analysis to help understand the Pennsylvania property tax. It is not a legal guide. Pennsylvania does not have a state levied property tax or state assessment system. Only Pennsylvania counties, municipalities, and school districts levy property taxes. This document explains a layman’s version of the property assessment system for the home owner. It shows how to calculate property taxes. It provides fundamentals, essential key tax terms, appeal considerations, the purposes and use of the common level ratio, and the role of the Pennsylvania Tax Equalization Board. Emphasis is on tax comparison and the school property tax. Tax fairness is evaluated.