Luzerne County property tax appeal 2028: deadline, forms and how to file
To appeal your 2028 Luzerne County assessment, file with the Luzerne County Board of Tax Assessment Appeals by 2 Aug 2027, by mail or in person.
Protest deadline2 Aug 2027· 285 days leftData as of 20 Oct 2026 · Luzerne County Board of Tax Assessment AppealsCheck your own assessment
Free. We compare the value on your notice with recent sales of similar homes nearby and tell you whether an appeal is worth filing. Have your assessment notice and tax bill handy.
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How to file in Luzerne County
- Step 1 · by 2 Aug 2027
File the appeal
Use the method your notice lists, by the deadline on the notice.
- Step 2 · before the hearing
Prepare and submit your evidence
The assessment is presumed correct and you carry the burden of proof. The board decides market value only, not the tax amount or the size of an increase, and values the whole parcel. The strongest evidence is a USPAP appraisal prepared for the appeal, with the appraiser present; otherwise bring about three recent arm’s-length sales of similar nearby homes, your own purchase price or construction cost, and photos or repair estimates. Most boards want copies 5–20 days before the hearing; check the county’s rules.
- Step 3
Meet, then hear
An board of assessment appeals with Luzerne County Board of Tax Assessment Appeals comes first; if you decline the offer, the Luzerne County Court of Common Pleas hears the case. Most reductions happen at the first step.
Before you file: how to read your notice · evidence that works · informal vs formal hearing · when not to appeal
Forms
| Form | Number | Use | Format |
|---|---|---|---|
| Single-Family Residential Appeal Form | — | Residential appeals | |
| Multifamily Appeal Form | — | Multifamily appeals | |
| Appeal Filing Fee Schedule | — | Fees (updated 11/16/2023) | |
| Tax Appeal Hearings Rules and Regulations | — | Board rules |
Appeal levels
| Level | Who hears it | Deadline | Cost |
|---|---|---|---|
| Board of Assessment Appeals | Luzerne County Board of Tax Assessment Appeals | The county’s annual deadline (September 1 unless it set an August date); 40 days after a change notice | Set by the county; see its appeal form |
| Court of Common Pleas | Luzerne County Court of Common Pleas | 30 days after the board’s decision is mailed | Court filing fee |
| Commonwealth Court | Commonwealth Court of Pennsylvania | 30 days after the common pleas order | Appellate filing fees |
What evidence the board accepts
The assessment is presumed correct and you carry the burden of proof. The board decides market value only, not the tax amount or the size of an increase, and values the whole parcel. The strongest evidence is a USPAP appraisal prepared for the appeal, with the appraiser present; otherwise bring about three recent arm’s-length sales of similar nearby homes, your own purchase price or construction cost, and photos or repair estimates. Most boards want copies 5–20 days before the hearing; check the county’s rules.
Luzerne County questions
When is the Luzerne County assessment appeal deadline in 2027?
August 2, 2027. An appeal filed in 2027 changes your tax year 2028 assessment. After a change-of-assessment notice, you have 40 days from the notice instead.
How do I appeal my assessment in Luzerne County?
File the Single-Family Residential Appeal Form with the Luzerne County Board of Tax Assessment Appeals, Luzerne County Assessment Office, 200 North River Street, Wilkes-Barre, PA 18711.
What is the common level ratio and why does it matter?
The State Tax Equalization Board publishes each county’s common level ratio: assessed value as a share of market value. The board finds your market value, then applies the county’s ratio, or the common level ratio if the two differ by more than 15%. That is how a market-value argument becomes a lower assessment.
Can my assessment go up if I appeal?
Yes. The board decides the correct value, which can be higher, and school districts and other taxing bodies can join or file appeals. Bring evidence that supports a lower value, ideally an appraisal or recent comparable sales.
How do I contact the Luzerne County Assessment Office?
Mail: Luzerne County Assessment Office, 200 North River Street, Wilkes-Barre, PA 18711. Phone: 570-825-1540. Hours and walk-in details: luzernecounty.org.
Do I keep paying taxes during the appeal?
Yes. Taxes stay due on the appealed assessment. If the value is lowered, the overpayment is refunded with interest (53 Pa.C.S. §8854(c)). A pending appeal also carries over to later years until it is decided.
Check whether yours is over-assessed
Nearby counties
Carbon County · Columbia County · Wyoming County · Lackawanna County · Sullivan County · Monroe County · Schuylkill County
- Luzerne County How Do I Appeal My Tax Assessment
- Luzerne County Deadlines for Assessment Programs
- Luzerne County Appeal Filing Fee Schedule
- 53 Pa.C.S. ch. 88 — Consolidated County Assessment Law (§8844 appeals, §8854 court appeals)
- 1 Pa.C.S. §1908 — Weekend and holiday deadlines
- DCED Tax Equalization Division — Common level ratios
- DCED — STEB / Tax Equalization FAQ
- needs_verification: filing methods: page says submit form with a check to the office; mail/in-person inferred
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).