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1. What is millage?

The millage rate (also known as mills) is the rate at which tax revenue is generated from assessments, expressed in terms of 1/1000th of assessed value. For Example: 4.551 mills is equivalent to a millage rate of .004551

2. How are millage rates determined?

Millage rates are typically voted on by elected representatives after calculating the required rate needed to generate enough tax revenue from the overall tax base to meet the budget.

The formula is straightforward: Mills = budget/tax base.

3. How do I calculate my approximate property tax based on the posted millage rates?

The formula to calculate real property tax is: Assessment x millage = tax (face amount).

For example:  The County millage is the same for all municipalities, therefore the County Tax for a property with an assessed value of $100,000 and a rate of 4.551 mills would be calculated as follows: 100,000 X .004551 = $455.10 (face amount) Note: 4.551 mills is equivalent to a millage of .004551. This is comparable to expressing percentage as whole number (5%) and as a decimal (.05). In the case of millage, the decimal is moved three places to left instead of two.

4. What is an assessment?

An assessment is the percentage of the market value of your property. The percentage is known as the predetermined ratio. In Chester County the assessment represents 100% of the appraised (full market value) as of the base year.

5. What is an Interim Assessment?

An interim assessment is derived from a straightforward mathematical calculation. Simply put, the interim assessment represents the value difference (increase) attributable to any assessable improvement to the land. It is important to note that an interim assessment is the difference between the prior and the revised total assessments. These assessable improvements include, but are not limited to; new construction of a primary structure (dwelling or other building type), the addition to any such structure and the construction of secondary improvements such as swimming pools, garages, barns, sheds, etc. 

When the Assessment Office is notified of an improvement, one or more field visits are made by a Certified Pennsylvania Evaluator to collect property data. The following letter has been provided to all municipality permit offices, to be provided to property owners and contractors who file building permits.

Building Permit Informational Letter

6. When is an interim assessment effective?

An interim assessment is generally effective when the improvement is complete and is retroactive to the first month following completion (ex: completed March 7th will be effective for April and forward). The effective date may be ascertained via several methods; as reported on the Use and Occupancy Permit (assuming that it is provided by the municipality), as implied by the instrument (deed) date or as might be “discovered” by an assessor, in the field.

7. How are interim assessments reported?

After the value of the improvement is calculated by an assessor and the interim assessment is derived, an Assessment Change Notice is processed by the Assessment Office. This Notice indicates the reason for the change in assessment, the previous assessment, the new assessment, the interim assessment and the effective date. The Notice is sent to the taxpayer and the assessment change data is sent to the taxing authorities (County Treasurer, school district and municipality). The taxing authorities will then issue tax bills for the increase in the assessment.

8. What's the significance of property assessment?

Under Pennsylvania statute, property taxes are the primary source of revenue for county and municipal governments, and school districts. Property taxes, which are calculated using property assessments, fund critical services including public safety (fire, police and ambulance), education, corrections, the court system, public health programs, and human service programs.

9. What is the market value?

Plainly stated, the market value is the amount a willing buyer would pay and a willing seller would accept for a property.

10. What causes market values to change?

Time and inflation (or deflation) are the primary reasons, but there are other reasons as well. For example, if a town's major industry leaves, property values can decline. On the other hand, when transitional neighborhoods are discovered by young homeowners, then values may increase quickly as the neighborhood becomes more fashionable. When there is no extraordinary pressure in the marketplace, inflation alone may increase property values.

11. How do I, as the property owner, appeal an assessment and/or the effective date?

If the taxpayer does not agree with the assessment and/or effective date, the property owner has the right to file a Notice of Intention of Appeal with the Chester County Board of Assessment Appeals. This Notice of Intention of Appeal must be filed on or before the last day to appeal as indicated on the Assessment Change Notice. The last day to appeal, as indicated, pertains to both the assessment and the effective date. Upon receipt of the Notice, the Board of Assessment Appeals will schedule an appeal hearing and notify the taxpayer and the taxing authorities of the date and time. The taxpayer should be prepared to provide documentation and/or exhibits in support of his/her opinion of value and/or documentation to ascertain a “date certain” for the effective date, if this is at issue. In the event that the taxpayer remains dissatisfied after the Board’s action, further appeal can be taken to the Court of Common Pleas.

Download the Notice Of Intention Of Appeal Form 

• Intention of Appeal - Commercial
• Intention of Appeal - Residential
• Real Estate Exemptions

Forms must be PRINTED, completed and returned to the Assessment Office (313 w. Market Street, Suite 4202, West Chester, PA 19382) by the appropriate filing date. (NO FAXES or ELECTRONIC COPIES please)

12. How do I appeal my current assessment?

The property tax is used as a revenue source by county government, 14 school districts and most of the 73 municipalities in Chester County. It is the responsibility of the County Assessment Office to place a value on each parcel of land and any improvements (structures) thereon. Assessments are derived by assessors who are state certified under Pennsylvania law. After an assessment is generated or changed the property owner is mailed a "Change In Assessment" notice. All property owners have the right to appeal if they do not agree with the assessment of their property. If an appeal is initiated by a school district or municipality, the attorney must provide the Board of Assessment with a copy of a Certificate of Service verifying that the property owner was notified of the appeal within five days of the appeal filing. 

13. How do I change my Tax Billing Address?

   

Change of Mailing Address Form

14. How can I obtain Assessment data reports or electronic files?

For a fee, the County can supply archival, machine readable data upon request. To obtain desired information: Applicants must complete a Request for Information Form. Completed forms must be returned to the following address or emailed to [email protected]: Chester County Courthouse Attention: Outside Request Department of Computing and Information Services 313 W. Market Street, Suite 5302 West Chester, PA 19380-0991

15. Is an appeal processing fee required?

Yes. The Assessment Office has implemented Resolution #45-97 which requires a processing fee for each parcel appealed to the Board of Assessment Appeals. The fee for each residential property is $25. The fee for commercial, industrial, parcels subject to preferential assessment such as Act 319 and Act 515 and exemption appeals is $50. The fees apply to both interim and annual appeals and must be paid at the time of filing. A check or money order is to be made payable to "Chester County Treasurer". This fee will not be refunded for failure to appear or withdrawal of the appeal. If you are over 60 years of age and want to appeal the assessment on your primary residence but are unable to afford the $25 processing fee, call the intake staff at the Department of Aging (610-344-6350), as you may be eligible for assistance. Proof of financial eligibility will be required.

16. How do I obtain an appeal form?

"Notice Of Intention Of Appeal", and other forms may be obtained in one of three ways:

• Calling the Assessment Office at 610-344-6105
• Visiting the office 313 W. Market St., Suite 4202, West Chester, PA. 19382.
• Downloading the form by clicking on the appropriate link below: Forms must be printed, completed and returned to the Assessment Office by the appropriate filing date. No faxes or electronic copies please.

Appeal Forms

17. What are the different types of hearings?

Annual Appeal - Appeal of Total Assessment.

Property owners have an opportunity to appeal their assessment every year. By appealing, the property is open to the re-valuation process in which the property assessment may be lowered, raised or remain the same. Annual appeals may be filed from May 1 through August 1 (or the next official business day should August 1 fall on a weekend) of each year. In the case of an annual appeal, the Board decision does not take effect until tax bills are issued the following tax year.

Interim Appeal - Appeal of Increase in Assessment due to new construction. 

The interim assessment represents the value difference (increase) attributable to any assessable improvement to the land and the resulting increase in land value, if any. Assessable improvements include, but are not limited to; new construction of a primary structure (dwelling or other building type), the addition to any such structure and the construction of any ancillary, contributory improvements such as swimming pools, sheds, garages, barns, etc. A property owner filing an interim appeal also has the option to file an annual appeal by August 1. Appeal forms for an interim appeal must be filed within forty (40) days of the date of notification of the assessment change. The appeal date will be noted on the Assessment Change Notice. Any change in the assessment due to an interim appeal is effective commencing with the interim effective date. To file an interim appeal you may download and complete the appeal form or you may contact the Assessment Office at: 610-344-6105, or VISIT the office at: 313 W. Market St, Suite 4202, West Chester, PA 19382.

18. Where are the appeals held?

Appeals are heard on the third floor, room 395 of the Government Services Center (GSC), 601 Westtown Rd., West Chester, PA. West Goshen Township. The GSC is handicapped accessible and has ample free parking.

19. Who hears the appeals?

In Chester County, the hearings are conducted by a 3 member Board of Assessment Appeals appointed by the County Commissioners. The Board members serve 4-year terms, which are concurrent with the terms of the County Commissioners. 

20. How will I be advised of my hearing date?

You will be advised in writing of the date and time of your hearing by mail. Notices are mailed at least 20 days prior to the hearing date.

If you are aware of any potential dates for which you will be unavailable (vacation, medical appointments, etc.), please advise of these dates in writing when filing your completed "Notice of Intention of Appeal" with this office.

21. What is the appeal hearing procedure? CLR?

The process is relatively simple. At a brief hearing the property owner has the opportunity to present such information as recent appraisals or recent sales documentation for sales of similar homes in their area. The property owner may also present other information that may have an impact on the value of the property.

The Board of Assessment Appeals requests that the property owner provide photographs (front and rear) of the dwelling or commercial property. The photographs should be recent within the last six months and are to include any recent physical changes to the exterior of the property. Failure to bring these photographs on your appeal date may result in an unnecessary delay in processing the appeal. Your assistance is anticipated and appreciated. 

The property owner is requested to attend but if unable to do so, may send someone to provide the representation with a letter of authorization. If a property owner is unable to attend for medical reasons, the Board will make special accommodations. If the property is owned jointly by more than one person it is not necessary that all the owners appear at the hearing.

Based upon the documentation provided by the property owner, the Board will determine a fair market value for the property. The Board will then by statute, apply the appropriate Common Level Ratio (CLR) to the fair market value to arrive at the new assessed value.

NOTE: The CLR is created by the Pa. State Tax Equalization Board (STEB) on an annual basis for each county. The CLR is an average of assessments to sale prices (based upon valid sales activity in Chester County for the prior calendar year). The CLR is applied only when the ratio varies by more than 15% from the 100% predetermined ratio. 

The Assessment Office (via the field assessor) can not consider the CLR when computing the assessment. The assessor derives the assessment by gathering the data on the new construction and using the computer assisted mass appraisal model established prior to the last countywide reassessment which was effective for 1998. 

For more information on the Common Level Ratio go to STEB. The Board generally renders a decision within 3-4 weeks of the hearing date and notifies the property owner in writing. In the case of annual appeals, no results will be mailed until after August 1.

22. What if I do not agree with the board decision?

If you do not agree with the Board decision, you may file for a hearing before the Court of Common Pleas within 30 days of the date on the notification of the result from the Board.

Chester County does not have a "form" for such an appeal. For information pertaining to the appeal process, contact (1) the Chester County Law Library at 610-344-6166 regarding Chester County Local Rules of Civil Procedure applicable to Appeals from Real Estate Assessment and (2) the Prothonotary's Office at 610-344-6300 regarding filing fees and civil cover sheets.

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1. Who can apply for property tax relief?

District residents who live in owner occupied properties can apply for property tax relief. Relief is not applicable for properties used solely for rental or business purposes.

2. How does property tax relief work for “mixed use” properties?

For properties that contain both residential and non-residential portions, the part of the property occupied by the owner may qualify. The Homestead value for these properties will be the amount of the property that is equal to the portion of the dwelling that is used as the domicile of the owner. You are eligible to apply providing you indicate what percentage of the property is used solely as your residence in question number 10 on the Homestead/Farmstead Application.

3. Why is it necessary to apply?

Property tax relief for owners of homesteads or farmsteads will not come automatically. The owners must apply to have their property designated as homesteads or farmsteads – and be approved – in order to qualify.

4. How and when must property owners apply?

The school district is required to send all potentially eligible district residents an application along with instructions and a notice of the submission deadline. Open enrollment for Homestead / Farmstead will occur every December 15 through March 1 of the following year.

5. How will property owners know when applications are approved?

The County Homestead Office will mail a notice indicating whether or not the application has been approved.

6. Is there a fee to apply?

No, there is no fee for the filing or review of the application.

7. If an application is denied, is it possible to appeal?

Yes. Property owners who disagree with the decision of the assessor may appeal to the Board of Assessment Appeals for a review of the decision. Appeal must pertain to application filing, deadlines, reapplication or the definition of a property as “homestead property” or “farmstead property.” Appeal instructions will be provided with the denial notice.

8. How exactly will the reductions work on tax statements?

All eligible and qualified property owners in the district will receive a credit known as a Homestead / Farmstead Exclusion. The exclusion will show up on a tax bill as a separate line item under the original assessed value of the property. The exclusion will then be subtracted from the original value to produce a new net assessment.

To compute taxes due, the district millage, or tax rate, will be applied to the new, reduced value of a property. Therefore, the actual property tax reduction will be the difference between the tax rate applied to the new reduced assessment and the tax rate applied to the unreduced assessment.

9. Will it be necessary to re-apply for a homestead/farmstead every year?

No. The county assessor cannot require previously-approved property owners to re-apply more than once every three years. It will be up to each individual county to establish rules for re-application.

Residents who move will have to re-apply to have new homesteads or farmsteads qualify for property tax reduction.

10. What is the contact information for the Chester County Homestead Office?

Chester County Assessment-Homestead Office
313 W. Market St., Suite 4202
West Chester, PA 19380-0991
Phone 610 344-6105