Departments

Finance

Board of Assessment

Residential Assessment Appeals

Residential Assessment Appeal Form
Residential Appeal Rules

The Appeal Process - For Residential Property Owners

The law presumes the assessment of record to be correct until proven otherwise. When appealing the current assessment the burden of proof, by statute, shifts to the property owner to provide conclusive documented evidence of the current market value contrary to that determined by the Assessment Office.

Rules Governing the Appeal Hearing for Residential Appeals

The aggrieved party of record must execute the Notice of Intention to Appeal.

Completed Annual Appeal Forms and a non-refundable $25.00 filing fee for each parcel payable to Bucks County Board of Assessment must be received at the office of the Bucks County Board of Assessment on or before August 1, 2011. Do not send cash though the mail.

Completed Interim Appeal Forms must be received at the office of the Board of Assessment appeals as of the date printed on the assessment revision date. There is no filing fee for Interim Appeals.

The aggrieved party or authorized attorney must be present at the hearing unless waiver is signed (see appeal form). The Board may determine exceptions in instances of unique or significant hardships.

Appraisers preparing appraisal reports (under Pennsylvania Statute) will be permitted to testify and express opinions in the field of their expertise along with the aggrieved parties and/or their attorney.

Evidence of Market Value

• If you purchased the property within the last 18 months submit a copy of your settlement sheet with the completed appeal form for evidence of market value.
• An appraisal report prepared for the subject property by a Pennsylvania Certified Real Estate Appraiser in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP) can be submitted as evidence of market value. A copy of a recent completed appraisal should be submitted with appeal form.
• Check sales within the last 18 months of similar properties in your neighborhood. SIMILAR refers to style, location, value, quality of construction, physical characteristics and market area. Spaces are provided on the appeal form to list similar properties. Photos of your property and those listed on the form would be helpful to the Board in its determination.

The Board may examine all witnesses and may request additional information or date to be provided within a specified time after the hearing in order to establish the market value.

Any appeal forms received after the designated filing date whether or not the same was mailed prior thereto will be rejected as untimely filed. Facsimiles of appeal forms will be rejected.

The aggrieved party and authorized attorney, if applicable, will be notified by mail 20 days prior to the hearing as to the location, date, and time of hearing. No postponements will be granted.

Failure of the aggrieved party or authorized attorney to appear at the hearing, after due notice thereof, shall be considered an abandonment of the appeal and grounds for dismissal.

Group appeals must be represented by an attorney.