Pennsylvania Property Tax: A Homeowner's Guide

Last updated May 18, 2026

·Independent Pennsylvania tax education

Pennsylvania property tax isn't a single bill. It's the combined output of your county, municipality, and school district. This guide covers how PA property tax is calculated, billed, and reduced.

Key takeaways

Pennsylvania property tax is administered at the county, municipal, and school district level. There is no state-level property tax.
Your bill is roughly assessed value × combined millage rate, divided by 1,000.
Most PA homeowners receive two or three separate property tax bills each year: county, municipality, and school district.
If your assessment is out of line with comparable homes, you can appeal during your county's annual appeal window.

How PA property tax works

Pennsylvania does not have a statewide property tax. Property tax is levied by your county, your municipality (city, borough, or township), and your school district. Each one sets its own rate, and you receive one or more bills covering each.

The basic formula is the same everywhere in PA:

Annual property tax = (assessed value × total millage) ÷ 1,000

Assessment and the base year

Each Pennsylvania county assigns an assessed value to every parcel of real estate. PA counties use what's called a "base year" system. Your assessed value is meant to reflect what the property was worth on the county's base year valuation date, which can be many years in the past.

Because base years vary across counties and reassessment is sporadic, two homes with similar current market value can have very different assessed values. That's where property tax appeals come in.

Millage rates explained

Millage is just a unit. One mill equals one-thousandth of a dollar in tax per dollar of assessed value. A combined 30-mill rate on a $200,000 assessed value means: $200,000 × 30 ÷ 1,000 = $6,000 in annual property tax.

Your combined millage is usually the sum of three numbers:

County millage (set by county commissioners).
Municipal millage (set by your borough, township, or city).
School district millage (often the largest of the three).

Who sends your bills

Many PA homeowners receive separate bills from each taxing body. Some municipalities consolidate billing through a single tax collector. The county treasurer is generally the contact for the county portion.

If your mortgage company escrows for taxes, your servicer pays the bill on your behalf and pulls funds from your escrow account. You should still review the bill each year.

Homestead exemption and rebates

PA offers a homestead and farmstead exclusion that can reduce the assessed value of your primary residence. You usually have to apply once with your county assessor.

Pennsylvania also runs the Property Tax / Rent Rebate Program for eligible older adults, people with disabilities, and some surviving spouses. Eligibility is based on income.

What happens if you don't pay

Unpaid property taxes in Pennsylvania can lead to liens and eventually a tax sale. Many counties run upset and judicial tax sales. The consequences are serious, so if you can't pay, contact your county treasurer about payment plans well before delinquency.

What to do if your bill feels too high

Pull comparable sales. If similar homes nearby have lower assessed values, you may have grounds for an appeal. Our step-by-step property tax appeal guide walks through the process.

Best practices

Open every property tax bill the day it arrives and compare it to last year's bill.
Save your county assessment notice each year. The appeal deadline is short.
Compare your assessed value to recent sales of similar homes in your neighborhood.
If you qualify, file for the Property Tax / Rent Rebate every year.
Pay early when discounts are offered. Many PA bills include a discount window and a penalty window.

Common mistakes

Ignoring the assessment notice because the tax bill hasn't arrived yet.
Confusing market value with assessed value.
Missing the county appeal deadline (commonly in late summer or early fall).
Assuming you can't appeal because you've lived in your home a long time.
Not applying for the homestead/farmstead exclusion when eligible.

Official Pennsylvania sources

PA County Assessors — directory by county
Find your county assessor for property tax appeals.
PA Property Tax / Rent Rebate Program
PA rebate program for eligible older adults and people with disabilities.
Pennsylvania Department of Revenue
Statewide tax administration, forms, and bulletins.

Frequently asked questions

Is property tax in Pennsylvania a state tax?

No. Pennsylvania does not have a statewide property tax. Property tax is administered by counties, municipalities, and school districts.

How are PA property taxes calculated?

Your assessed value (set by the county) is multiplied by the combined millage rate (set by the county, municipality, and school district) and divided by 1,000. The result is your annual property tax.

What is a 'base year' for PA property tax?

Pennsylvania counties value property as of a base year. Until the county reassesses, your assessed value is generally meant to reflect market value as of that base year, not the current market.

What is the PA Property Tax / Rent Rebate program?

It is a Pennsylvania program offering rebates to eligible older adults and people with disabilities based on income. The program is administered by the PA Department of Revenue.

Can I deduct PA property taxes on my federal return?

You may be able to deduct property taxes on your federal return if you itemize, subject to the federal SALT cap. PA does not offer a property tax deduction on the PA-40, but the rebate program may apply.

Next read

How to Appeal PA Property Taxes

If your property tax bill feels high, your next step is to understand the appeal process.

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