Reassessment is defined as the process of re-determining the value of property or land for tax purposes. Reassessment is an update of all property within Luzerne County. Reassessments are conducted by the Assessor’s Office to balance values among taxpayers and to adjust those values to current market conditions. Income method, sales comparison and cost method for replacements are all considered for each residential and commercial property being reassessed in Luzerne County. Luzerne County is currently undergoing its first reassessment process in over 40 years.

Direct link to Assessor's Office page.

 
 
Reassessment Call Centers:

North - Plains: 1-877-570-8801
South - Hazleton: 1-877-570-8802

Our staff will assist you with any reassessment questions or concerns. Please be patient, as we are experiencing a high volume of calls.

There are nine factors that influence new assessed values:

1. Exterior finish – stone, brick and log are the most valuable, followed by stucco, vinyl siding, etc…
2. Square footage – measured from the outside of the structure.
3. Number of stories – listed as one-story, bi-level, split-level, 1 ½ story, and two stories or more.
4. Dwelling type – include detached (a free-standing single home), duplex, row home, townhome, multi-family apartments, double-wide mobile and single-wide mobile.
5. Effective age – properties are included in one of five categories: a) 1953 and older; b) 1954 to 1964; c) 1965 to 1974; d) 1975 to 1990; e) 1991 to present.
6. Property type – “R” for residential, “T” for mobile home without land, “L” for vacant lot, “V” for vacant land, “C” for commercial, and “I” for industrial.
7. Acreage – 13 categories from slivers of 1,000 square feet or less to parcels 120 acres or more.
8. Condition – The rankings are: unsound, very poor, poor, fair, average, good, very good and excellent.
9. Quality – different from condition as the focus is on the design and construction of the home. The rankings are: A+ for exceptional; A for superior; B+ for enhances; B for improved; C+ for nice; C for average; D+ for acceptable; D for needs improvements; and D- for disrepair.

Reassessment Taxpayer Guide