This informational section is for reference and research purposes. This section explains the basic forms and steps needed to appeal the Decision of the Board of Assessments. Assessment appeals involve the application of rules of law, rules of procedure, and rules of evidence. According to Pennsylvania law, if the owner of the property is a corporation, the appeal must be filed and handled by an attorney. Otherwise you are not required to have a lawyer, but the law requires that the same legal standards apply to all, whether or not you are represented by an attorney.
The form links below are available in PDF format.
We recommend that you use the Tax Assessment printable Instructions Checklist.
Show all Sections and Steps | Hide all
There are complex rules of law that everyone who comes to court must follow. You must follow these rules even though you are not a lawyer because the rules exist to provide an orderly process to reach a fair conclusion. Click here
Petitions for Appeal from the Decision of the Board of Assessment Appeals to the Court of Common Pleas shall only be filed after the taxpayer receives the Notice of Formal Assessment from the Lehigh County Board of Assessment Appeals.
Note: Petitions for Appeal must be filed within 30 days after the mailing date on the Notice of Formal Assessment.
Note A separate Lehigh County Tax Assessment Appeals Packet must be complete for each parcel.
The Lehigh County Tax Assessment Appeals Packet includes the following forms:
- Supreme Court of Pennsylvania Court of Common Pleas Civil Cover Sheet
- Petition and Verification (pages 1-4)
- Certificate of Service (page 5)
Complete all available fields and print one (1) copy:
- Tax Assessment Appeals Packet: pdf
Sign the Petition (page 3) Note: The Petition must be signed by all of the property owners of record.
Add One (1) true and correct copy of your Formal Tax Assessment Appeal form to the Petition and label as "Exhibit A"
Add One (1) true and correct copy of the Board Decision Notice to the same Petition and label as "Exhibit B"
Sign and Date Verification (page 4)
Make five (5) photocopies of the signed Petition and Verification (pages 1-4) and Exhibits A and B. Do not make any additional copies of the Supreme Court of Pennsylvania Court of Common Pleas Civil Cover sheet or the Certificate of Service (page 5)
DO NOT sign page 5 Certificate of Service at this time. Retain for later use.
You must file the completed Petition, Exhibits and Verification within 30 days after the mailing date on the Notice of Formal Assessment. You may file in person or by mail.
- Take the following to Lehigh County Clerk of Judicial Records-Civil Division located at 455 West Hamilton Street, Allentown, PA, Room 122. Hours of Operation: Monday - Friday, 8:00 am to 4:30 pm
- One (1) Supreme Court of Pennsylvania Court of Common Pleas Civil Cover Sheet
- One (1) original Petition and Verification which contains the original signatures of all of the property owners of record and Exhibits
- Five (5) photocopies of the signed Petition, Exhibits and Verification
- Cash, check, money order in the amount of $152.50 for filing fees. Make check payable to the Lehigh County Clerk of Judicial Records. Credit cards are accepted but there is additional $4 fee for credit card use
- Give everything listed above to the Clerk of Judicial Records. The Clerk will time-stamp all copies. The Clerk will keep the original and return the photocopies to you for service by you upon the interested parties
Note: A filing is not complete until it is received by the Clerk of Judicial Records. Allow enough time.
- Mail the following to:
- One (1) Supreme Court of Pennsylvania Court of Common Pleas Civil Cover Sheet
- One (1) original Petition and Verification which contains the original signatures of all of the property owners of record and Exhibits
- Five (5) photocopies of the signed Petition, Exhibits and Verification which will be time-stamped and returned to you for service by you upon the interested parties
- Check or money order payable to the Lehigh County Clerk of Judicial Records in the amount of $152.50 for filing fees.
- One (1) 9" X 12" self addressed stamped envelope with at least $1.90 United States postage on the return envelope. This envelope is needed by the Clerk's office to return the time-stamped copies to you for service.
- Wait for the time-stamped photocopies to be returned to you before proceeding to the next step.
Clerk of Judicial Records-Civil Division, Room 122
Lehigh County Courthouse
455 W Hamilton Street
Allentown, PA 18101
Note: $1.90 is enough postage for up to 6 ounces by First Class mail in a flat 9" X 12" envelope. If you believe the weight of the envelope for your copies will weigh more than 6 ounces, check with the postal service for your estimated return postage before you mail everything to the Clerk of Judicial Records.
Immediately after the Petition, Exhibits and Verification have been filed with the Clerk of Judicial Records, or after you have received by mail the time-stamped copies from the court, mail one (1) time-stamped copy of the Petition, Exhibits and Verification to each of the parties listed below.
Note: The copies may be sent by First Class mail. Certified mail is not required.
Mail one (1) to each of the following:
Lehigh County Board of Assessment Appeals
Lehigh County Government Center
17 South Seventh Street
Allentown PA 18101
- William Platt II, Esquire
Solicitor to Lehigh County Board of Assessment Appeals
17 South Seventh Street
Allentown PA 18101
- The School District in which the property is located
Go to www.mylehighcountyproperty.com for address listing. Click on Government Contacts.
- The City Township or Borough in which the property is located
Go to www.mylehighcountyproperty.com for address listing. Click on Government Contacts.
The Certificate of Service form must be filed with the Clerk of Judicial Records no later than 30 days after the filing of the Petition, Exhibits and Verification.
- Complete Certificate of Service (page 5)
- Fill in the date that you mailed copies to the interested parties
- Sign and date
- Make sure all fields are complete including Borough address, School District address, Caption and file number.
- File the Certificate of Service with the Clerk of Judicial Records-Civil Division, either in person or by mail.
You will receive a letter from the court giving you the date, time and location to appear for a status conference.
Show all Sections and Steps | Hide all
We recommend that you use the Tax Assessment printable Instructions Checklist.
Disclaimer
The forms and instructions that are available from this website are not a substitute for professional legal advice. Court employees cannot give you legal advice or help you fill out /complete the forms. It is your responsibility to read and complete the forms and to take required steps to file and serve the documents. If you decide to use these forms in an actual action, be prepared to spend appropriate time gathering information, completing forms and following the Rules of Court. The Court assumes no responsibility for the use of these forms and accepts no liability for actions taken by using these documents, including reliance on the instructions and/or contents. To obtain legal advice and to insure the proper use of this material, you should contact a lawyer.
If you want to obtain the service of an attorney, but do not know whom to contact, you should visit the Bar Association of Lehigh County's Lawyer Referral Service website.
Contact Us • Driving Directions • Parking, Security & ADA Accessibility • Court Home • Disclaimer & Privacy Policy
Lehigh County Court of Common Pleas, 455 West Hamilton Street, Allentown, PA 18101-1614 • (610) 782-3000