Assessment Appeals

Property owners have the right, under Pennsylvania law, to appeal their property assessment if they believe the assessment is not fair, is not uniform with other assessments, or does not reflect Fair Market Value. You may appeal as long as the statutory deadlines and the county’s appeal rules have been met. Appeals are heard by the Wyoming County Board of Assessment Appeals.

How to file an appeal

Every appeal must be made in writing and must state the assessment being appealed, the parcel number and location of the property, and the name and address where the Board should mail your hearing notice. Appeal forms are available above, or in person at the Assessment Office.

File your appeal with the Wyoming County Assessment Office, 1 Courthouse Square, Tunkhannock, PA 18657. You may file by mail (subject to the deadlines above) or in person, Monday through Friday, 8:30 a.m. to 4:00 p.m. Facsimile (fax) appeals are not accepted. Questions? Call the Assessment Office at (570) 996-2262.

Who may sign and appear

• Owner of record. The appeal must be signed by an owner of record. For a corporation, an officer (stating their title) or an authorized employee with a verified certification of authority must sign; for a partnership or sole proprietorship, a principal must sign. Documentation of your status as the property owner may be required.
• Authorized representative. If you cannot attend due to illness, disability, or absence, an authorized representative (for example, a relative or neighbor) may attend with written, signed authorization from you.
• Attorney. Only attorneys licensed to practice law in Pennsylvania may represent clients before the Board.

What the hearing decides

The single issue in any appeal is the property’s Fair Market Value — “the price that a willing but not obligated buyer would pay to a willing but not obligated seller,” with all uses considered, offered on the open market for a reasonable time. Fair Market Value is best proven by a certified appraisal or by recent sales of similar properties.

Burden of proof. The law presumes the assessor’s value is correct until the owner proves otherwise, so the property owner must present evidence to support their opinion of value. An appeal re-opens the assessment: as a result, the assessment may be lowered, raised, or stay the same.

• Land and building. Where the assessment includes both land and buildings, the Board considers the total value only — not land or buildings separately.
• Comparable sales. If your appeal relies on comparison properties, submit a written list of recently, arms-length-sold comparables (with their specifications and sale prices) at least ten (10) working days before your hearing. The office will not research comparables for you at the hearing.
• Not considered. Testimony about taxes, tax increases, percentage increases, or ability to pay is not permitted — only the value of the property is at issue.

At the hearing

• Testimony is given under oath. You (or your agent) state the basis of your appeal and fully disclose information bearing on the property’s Fair Market Value. The Board may question you and your witnesses and may request additional information.
• You are allowed approximately ten minutes; more time may be given for multiple parcels or commercial/industrial properties. Allow extra time in case the Board is behind schedule.
• The Board is not bound by strict court rules of evidence and may hear any evidence it finds helpful. Only an owner may give valuation testimony orally — anyone else must have filed a complete written appraisal report in advance.
• If you claim the value is excessive, be prepared to document it using accepted appraisal methods (Cost, Market, and/or Income approaches) or a professionally prepared appraisal. Nuisance or other adverse-factor claims must be documented through market sales.
• All parties must observe proper decorum. Hearings are open to the public.

Documents and evidence

• Written presentation. All evidence must be given to the Assessment Office (Board of Assessment Appeals) at least ten (10) days before the scheduled hearing.
• Commercial / industrial. Owners must submit an Income and Expense statement for the three (3) most recent years, at least ten days before the hearing.
• Expert witnesses. Written qualifications (including Pennsylvania licensing/certification) must be submitted before any testimony. Experts may only give opinions contained in their own report. For commercial/industrial valuation disputes, a signed appraisal by the certified appraiser must be produced before the hearing, stating any financial interest and whether compensation is contingent on the outcome.
• Leased property. Submit a verified copy of the lease(s) and all terms. For apartments, office buildings, and shopping centers, also submit a typical lease, the latest rent schedule, the rent roll, and three (3) years of income and expense statements — all at least ten days before the hearing.
• Failure to produce documents at least ten days before the hearing, or failure to properly execute the notice of appeal, may be grounds to deny the appeal.
• Failure to appear at the hearing, after notice, is considered abandonment and may be grounds for dismissal.

Scheduling, decisions, and notices

• Statutory deadline. All formal appeals must be completed by October 31, so the Board maintains a strict hearing schedule.
• Continuances. The Board may grant a continuance of no more than thirty (30) days of a formal hearing if both parties agree.
• Postponements. Requests to postpone must be in writing and filed at least five (5) days before the hearing, stating the grounds.
• Notice of hearing is sent to the owner(s) of record. A third-party notice goes to your attorney of record or authorized representative only upon your written request.
• Decision. The Board’s written decision is delivered to the appellant, owner, and affected taxing districts no later than November 15.
• These procedures also apply to appeals filed by taxing districts.

Adopted April 22, 2014 by the Wyoming County Board of Assessment Appeals. The Board may waive any specific requirement of these Rules and Regulations. This page summarizes the county’s official Appeal Procedures, Rules & Regulations booklet; the booklet and the Assessment Appeal Form are the controlling documents.