The Allegheny County Board of Viewers is a department within the Civil Division of the Court of Common Pleas.
The Board of Viewers, consisting of five Special Masters (lawyers) and two Lay Masters conciliates and hears the appeals of residential and commercial real estate property tax assessment dispositions from the Board of Property Assessment Appeals and Review.
Decisions from the Board of Viewers may be appealed to a Judge of the Court of Common Pleas by filing exceptions
to the Master’s Report.
The Board of Viewers is also tasked with being the first quasi-judicial body to adjudicate
all Eminent Domain cases filed in Allegheny County. Appeals from the award
of the panel of Viewers may be filed to the Court of Common Pleas where a Judge will conduct a de novo jury trial.
The Local Rules applicable to the Board of Viewers for both tax assessment appeals
and for Eminent Domain are found at Local Rules 502, 504, and 600 through 616.
While the Court continues to operate pursuant to the Emergency Operations Order of May 28, 2020, the process for hearing cases at the Board of Viewers will comply with that Order.
Until further notice, the following will be the procedures for the Board and will
temporarily replace any other practices which may be found at the Board of Viewers FAQ on this site.
TAX ASSESSMENT APPEALS
Conciliations in all filed and pending cases at the Board of Viewers will be heard using Advanced Communication Technology (ACT) via audio conference. Scheduling letters shall be emailed to all counsel of record, docketed with the Department of Court Records (DCR) and will include instructions for accessing the conciliation remotely.
Supporting documentation which the parties seek to use at the conciliation must be provided to all parties not less than 48 hours before the scheduled conciliation with a copy to the Board of Viewers.
This must be done electronically with scans and email.
Postal mail may be delivered to the Board of Viewers, but whenever possible,
a copy should be scanned and emailed to BOV@alleghenycourts.us.
Requests for postponement shall follow the practice outlined in the scheduling letter,
and requests shall be made via email to the Board of Viewers at BOV@alleghenycourts.us with a
copy sent to all parties.
Voice mail may be left at the Board of Viewers phone number,
412-350-5470 and calls received before 3 PM will be returned the same day.
DO NOT SEND FAXES TO THE BOARD OF VIEWERS.
In the event a hearing is necessary, the parties will work collaboratively with
the Special Master and staff on scheduling and ACT will be used to conduct the hearing and a Court Reporter shall make a record.
In the event that a party lacks the ability to access ACT or to participate in the appeal process using technology,
a written request, sent via the US Postal Service or via email to BOV@alleghenycourts.us,
with a copy to all parties should be forwarded to the Board of Viewers advising of the issue and the Board of Viewers
will determine if alternative methods of hearing are available at that time.
All Petitions for Appointment of Viewers shall be sent via email to the
Board of Viewers at BOV@alleghenycourts.us. These Petitions must comply with the
Eminent Domain Code and Local Rules.
The Party seeking the appointment of Viewers shall be contacted when the Order appointing them is signed and the Board will docket the Order.
The Views will be scheduled once the time for Preliminary Objections has elapsed and will consider all appropriate social distancing measures in place at the time of the View.
If, at the time the hearing is scheduled, the Emergency Operations Order of May 28, 2020 is still in effect, the hearing shall be held using ACT.
Useful Tools and Links:
Frequently Asked Questions
Search Scheduled Tax Appeals
Department of Court Records
Allegheny County Real Estate Website
Local Rules for Tax Assessment Appeals
(see Local Rules 502 through 504)
Local Rules for Eminent Domain
(see Local Rules 600 through 616.)