The formula to calculate real property tax is: Assessment x millage = tax (face amount).
For example: The County millage is the same for all municipalities, therefore the County Tax for a property with an assessed value of $100,000 and a rate of 5.9754 mills would be calculated as follows: 100,000 X .0059754 = $597.54 (face amount)
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An assessment is the percentage of the market value of your property. The percentage is known as the predetermined ratio. In Luzerne County the assessment represents 100% of the appraised (full market value) as of the base year.
The millage rate (also known as mills) is the rate at which tax revenue is generated from assessments, expressed in terms of 1/1000th of assessed value. For Example: 4.369 mills is equivalent to a millage rate of .004369.
If the taxpayer does not agree with the assessment, the property owner has the right to file an Appeal with the Luzerne County Board of Tax Assessment Appeals.Upon receipt of appeal application and processing fee, the Board of Assessment Appeals will schedule an appeal hearing and notify the taxpayer of the date and time. The taxpayer should be prepared to provide documentation and/or exhibits in support of his/her opinion of value. In the event that the taxpayer remains dissatisfied after the Board's action, further appeal can be take to the Court of Common Pleas within 30 days of the Board decision notice.
Annual Appeal - Appeal of Total Assessment.
Property owners have an opportunity to appeal their assessment every year. By appealing, the property is open to the re-valuation process in which the property assessment may be lowered, raised or remain the same. Annual appeals may be filed by August 1 (or the next official business day should August 1 fall on a weekend) of each year. In the case of an annual appeal, the Board decision does not take effect until tax bills are issued the following tax year.
Interim Appeal - Appeal of Increase in Assessment due to additional improvement to property.
The interim assessment represents the value difference (increase) attributable to any assessable improvement to the land and the resulting increase in land value, if any. Assessable improvements include, but are not limited to; new construction of a primary structure (dwelling or other building type), the addition to any such structure and the construction of any ancillary, contributory improvements such as swimming pools, sheds, garages, barns, etc. Appeal forms for an interim appeal must be filed within forty (40) days of the date of notification of the assessment change. The appeal date will be noted on the Assessment Change Notice. Any change is the assessment due to an interim appeal is effective for the interim effective date.
Catastrophic Loss Appeal - Appeal of a Catastrophic Loss.
A Catastrophic Loss due to fire, natural disaster etc. (50% or more of a loss) must be appealed within 60 days of the date of occurrence to be effective for the date of the disaster and forward.
Homestead Appeal - Appeal of Homestead decisions.
In order to update your address on your tax bills, you must fill out a Change of Address form found on our website under "Forms"
One other option is to contact the Tax Collector in your Municipality for instructions on how to update the information.
A county employee photo ID card is prominently displayed.
Will ring doorbell or knock. If no answer, will leave a door hanger.
Will inspect the exterior and verify characteristics. Will not request an interior inspection. Should the property owner request an interior inspection, it will only be made by two assessors.
If the assessor is denied access to any part of the property, they will collect data from outside the property, and will be estimated and revised accordingly.
A Field Investigator has a responsibility to discover, value and list all real property.
A Field Investigator may NOT proceed where it is clearly marked to keep the public from entering their land.
A Field Investigator WILL NOT enter your house unless they have specific permission and will only be when two Investigators are present for inspection.