Fifth Judicial District of Pennsylvania
County of Allegheny
Board of Viewers | Home

Allegheny County Board of Viewers

Michelle Lally, Esquire, Administrative Chair
Michelle Lally, Esquire
Administrative Chair

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.


Pursuant to the Local Rules, all filed and pending cases at the Board of Viewers will first be heard in Conciliation by the Special Master assigned to the case. The Conciliation will take place using Advanced Communication Technology (ACT) via audio conference with a toll-free conference call line; via TEAMS or ZOOM; OR in person at the discretion of the Special Master.

Scheduling letters shall be emailed to all counsel of record, docketed with the Department of Court Records (DCR) and will include instructions about whether the Conciliation is in person or remote, and if remote, instructions for accessing the Conciliation remotely will be provided.

Whether in person or remote, all 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 to Postal mail may be delivered to the Board of Viewers, but whenever possible, a copy of the communication should also be scanned and emailed to

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 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 it shall be at the discretion of the Special Master whether the hearing shall be in person or through the use of remote technology. In all instances, a Court Reporter shall make a record of the proceedings.

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, with a copy to all parties should be sent 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 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.)

Real Estate Continuance Order

Emergency Operations Orders
Positive Test Results
Mask Policy

Using a Mobile Smartphone, Tablet, iPad
How to download the MS Teams application
How to join a MS Teams meeting
Using a Computer
How to access MS Teams
How to join a MS Teams meeting
Recorded Training
Teams Video Training

Board of Viewers
811 City-County Building
414 Grant Street
Pittsburgh, PA 15219
412.350.3405 fax
directions by Google maps
Hours of Operation
Monday through Friday
8:30 a.m.-4:30 p.m.