Sample packet: a Pennsylvania market-value appeal
In Pennsylvania the board decides an appeal on market value: it finds what the home would sell for, then applies the county’s ratio. So the packet is built from recorded sales of similar homes nearby, each adjusted to your home’s size.
To: Lackawanna County Board of Assessment Appeals
I am appealing the 2026 assessment of the property above on the grounds that the assessment exceeds the property’s current market value at the county’s established ratio (53 Pa.C.S. §8854(a)(2)).
The enclosed analysis lists 11 recorded arms-length sales of similar homes nearby in the last 12 months. Their median, adjusted to the subject’s size, indicates a market value of $282,000.
| Address | Sq ft | Price | At subject size |
|---|---|---|---|
| 914 Hollenback St | 1,820 | $282,000 | $282,000 |
| 803 June Ln | 1,769 | $279,999 | $288,071 |
| 237 Main St | 1,825 | $115,000 | $114,685 |
| 4105 Birney Ave | 1,968 | $275,000 | $254,319 |
| 902 John Dr | 1,476 | $340,000 | $419,241 |
| 411 Moosic Rd | 1,800 | $329,900 | $333,566 |
11 sales used after removing nominal transfers and price outliers (1.5 × IQR). Full list in the packet.
First three pages of a Standard packet. 1,820 sq ft sample home.