Fifth Judicial District of Pennsylvania
County of Allegheny
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Michelle Lally, Esquire, Administrative Chair
Michelle Lally, Esquire
Administrative Chair

Until 1987, appeals taken from decisions made by the Board of Property Assessment Appeals to the Court of Common Pleas were assigned to hearing before an arbitration panel.

In 1987, upon an influx of tax assessment appeals, the Administrative Judge of the Civil Division of Allegheny County Court of Common Pleas assigned some 490 Tax Assessment Appeals then awaiting trial to the Board of Viewers for handling and disposition. The procedure put into place at that time - pretrial settlement conferences conducted by the Board - proved successful and the Board disposed of the cases in record time. Henceforth, the jurisdiction of the Board of Viewers continues. Tax Assessment Appeals are no longer heard by arbitration panels.

The Board of Viewers' jurisdiction is that of the Court of Common Pleas. It is imposed upon appeal from the decision set down by the Board of Property Assessment (chief responsibility - set assessments for the taxing body on each and every property within the County of Allegheny). The Board hears tax assessment appeals matters de novo pursuant to 12 P.S. §5350(2) (providing for de novo review by the Court of Common Pleas).

In November 2001, the Allegheny County Court of Common Pleas amended its Local Rules governing realty tax assessment appeals. See Local Rules A502-A504, effective December 25, 2001.

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