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Pennsylvania Property Tax (2026)

Info: Pennsylvania levies no state property tax; real estate is taxed by local districts (counties, municipalities, and school districts) on county-assessed values.

InfoVerified Jul 18, 2026

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Pennsylvania levies no state property tax; real estate is taxed by local districts (counties, municipalities, and school districts) on county-assessed values. The State Tax Equalization Board (STEB) sets each county's Common Level Ratio of assessed value to market value, used in assessment appeals and to equalize values for state education funding.

Official source: dced.pa.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering Pennsylvania

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

DelawareInfo
Levied and collected locally: the three counties (New Castle, Kent, Sussex) bill property, school and related taxes, and rates vary by county and district. Homeowners 65+ can claim a credit of 50% of regular school property taxes (up to $500) on a primary residence; residents who established Delaware domicile after Jan 1, 2018 need 10 consecutive years of residency to qualify.
Verified Jul 6, 2026 · Source: finance.delaware.gov · Full Delaware rule →
MarylandInfo
Assessed by the state (SDAT) at fair market value on a 3-year cycle, with any increase phased in over 3 years; state, county, and municipal tax rates then apply to the assessment. The Homestead Tax Credit caps annual taxable-assessment growth at 10% (localities may set 0–10%), and an income-based Homeowners' Property Tax Credit is available. Varies by county.
Verified Jul 12, 2026 · Source: dat.maryland.gov · Full Maryland rule →
New JerseyInfo
Property tax is administered locally by municipal assessors and county boards of taxation, with state Division of Taxation oversight, so rates and bills vary by municipality.
Verified Jul 16, 2026 · Source: nj.gov · Full New Jersey rule →
New YorkInfo
Levied locally in New York: local assessors set assessed values (final assessment rolls published in most towns July 1), and school districts and municipalities bill on that value — rates vary widely by locality. STAR and senior/veterans/disability exemptions can lower the bill; assessments can be contested (grievance, then small-claims review by July 31).
Verified Jul 17, 2026 · Source: tax.ny.gov · Full New York rule →
OhioInfo
Levied locally: tax applies to 35% of appraised (market) value times voted millage — a mill is $1 per $1,000 of assessed value. HB 920 "effective rate" reduction factors keep most bills from rising in step with property values; county auditors reappraise every 6 years (with a 3rd-year update). Rates vary by county and school district.
Verified Jul 17, 2026 · Source: tax.ohio.gov · Full Ohio rule →
West VirginiaInfo
Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →

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