Mercer County property tax appeal 2028: deadline, forms and how to file
To appeal a Mercer County assessment, file with the Mercer County Board of Assessment Appeals by mail or in person; in Pennsylvania the deadline is August 1 in most counties (a county may set a date up to September 1), or 40 days after a change-of-assessment notice. Confirm the exact date on your notice or with the assessor; we add each county's 2028 date here when it is published.
Data as of 20 Oct 2026 · Mercer County Board of Assessment Appeals (Board of Revision)Check your own assessment
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How to file in Mercer County
- Step 1
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 Mercer County Board of Assessment Appeals comes first; if you decline the offer, the Mercer 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 |
|---|---|---|---|
| Residential Assessment Appeal Form | — | Residential appeal (filing fee waived until September 1, 2027) | |
| Commercial and Industrial Assessment Appeal Form | — | Commercial and industrial appeal | |
| Appeal Procedures, Rules and Regulations | — | Board rules |
Appeal levels
| Level | Who hears it | Deadline | Cost |
|---|---|---|---|
| Board of Assessment Appeals | Mercer County Board of Assessment Appeals (Board of Revision) | 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 | Mercer 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.
Mercer County questions
When is the Mercer County assessment appeal deadline in 2027?
Mercer County has not published a 2027 date. The county’s rule: Mercer County's appeal rules set the annual appeal deadline at 4:30 PM on or before September 1, with a 40-day window after an assessment change notice, and the county waives filing fees until September 1, 2027. However, Mercer has extended its countywide reassessment by one year: new values take effect for tax year 2028, and in 2027 each owner will receive a Final Value Mailer that explains the appeal procedure. The 2027 appeal deadline will therefore be stated on that mailer and is not yet published.
How do I appeal my assessment in Mercer County?
File the Residential Assessment Appeal Form with the Mercer County Board of Assessment Appeals (Board of Revision), Mercer County Assessment Office, 125 S. Diamond Street, Suite 4, Mercer, PA 16137.
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 Mercer County Assessment Office?
Mail: Mercer County Assessment Office, 125 S. Diamond Street, Suite 4, Mercer, PA 16137. Hours and walk-in details: mercercountypa.gov.
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
Lawrence County · Venango County · Crawford County · Butler County · Beaver County · Clarion County · Armstrong County
- Mercer County Tax Assessment Forms
- Mercer County Reassessment Extension notice
- Mercer County Appeal Procedures, Rules and Regulations
- 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: deadlineDate: 2027 appeal deadline depends on the reassessment Final Value Mailer; not yet published
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).