In Flavia E. Laun v. Allegheny County, G.D. 25-000924, Judge Kenneth G. Valasek issued an order on August 17, 2026, that requires Allegheny County to perform a comprehensive reassessment of all real estate within its taxing jurisdiction. Pennsylvania is the only state in the nation that does not require regular periodic property tax reassessments. The last countywide reassessment occurred in 2013, and Allegheny County’s property assessments are based on a 2012 base year market value. The order was entered in response to a motion for judgment on the pleadings in a case where a Churchill resident argued her property was unfairly assessed in comparison to others – which effectively challenged the continued use of the 2012 base year in tax assessment appeals. The ruling comes after more than a decade without a countywide reassessment, during which time property values, particularly for commercial office buildings, have declined dramatically due to the rise of remote and hybrid work arrangements.
Within six months of the order, the County must engage a third-party contractor to assist with the countywide reassessment. The County must materially and substantially commence the reassessment process by July 1, 2027. The completed reassessment must be implemented by June 30, 2032, at the latest, unless further ordered by the court or agreed to by the parties. A special master will be appointed to oversee the reassessment process and ensure that milestones are met in a timely manner. Allegheny County representatives have suggested that regular reassessments would occur after 2032, but the recent court order does not require them to do so. The Allegheny County Government Review Commission (Commission) issued a draft report recommending that Allegheny County reassess every four years to remove politics from the reassessment process. The County is in the process of reviewing the report, and County Council is drafting legislation to implement the reassessment process recommended by the court and the Commission.
The reassessment process may involve in-person data collection, computer-assisted mass appraisal, computer-based valuation models, aerial or orthophotography, and any other methods the County or its contractors deem appropriate, as long as they are accurate and utilize legally permissible, professionally accepted assessment practices.
While the County can implement the reassessment earlier than mid-2032, it is under no obligation to do so. Therefore, in the next few years, it will be important to continue filing tax assessment appeals for any overvalued property. Given the extended timeline for reassessment, property owners should not wait for the new base year to address current overvaluations. The 2027 annual appeal window closes on September 1, 2026 – act now if you believe your property is overvalued. Reach out to any of the lawyers below to discuss a 2027 real estate tax assessment appeal or the forthcoming reassessment.
Client Alert 2026-168