Real Estate Information

The assessor is concerned with making correct and uniform valuations of real estate and this involves the consideration of two separate entities: the land, which is permanent (immovable), and imperishable (not subject to depreciation), and the improvements, which are to some extent mobile and are always subject to deterioration. 

The function of the assessor is to locate, list, and value all taxable property according to a uniform standard. Assessors are bound, in the performance of their duties, by specific laws dealing with uniformity of assessments, and other aspects of the assessing process. Their assessments are subject to review by the Board of Assessment Appeals and various administrative and judicial bodies.

Property Exemption and Tax Credit Programs
PA490 Farm Status