Pennsylvania’s property tax system is built county by county — and in some counties, that means your assessed value reflects real estate prices from decades ago. The state uses a Common Level Ratio (CLR) to bridge the gap between outdated assessments and today’s market, and knowing your county’s CLR is the first step to understanding whether you’re being over-taxed. Add the Homestead Exclusion that reduces school taxes, a three-tier payment window that rewards early payers, and a state rebate program for seniors — and Pennsylvania’s system rewards buyers who learn the rules. This guide covers everything county by county across all 67.
What Is a Pennsylvania Property Tax Parcel ID?
Every parcel of real property in Pennsylvania is assigned a unique Parcel ID (also called a Parcel Number, Property ID, UPI — Uniform Parcel Identifier — or Tax Map Number) by the County Assessment Office. Unlike Michigan where townships assess, Pennsylvania’s assessments are managed at the county level. The parcel ID is the key to the county’s assessment roll: appraised value, assessed value, tax history, and any exemption status.
Depending on the county, the identifier may be called:
- Parcel ID or Parcel Number
- UPI (Uniform Parcel Identifier) — especially in southeastern PA counties
- Tax Map Number or Map/Parcel/Lot
- OPA Account Number — Philadelphia’s Office of Property Assessment uses this term
- Control Number (some western PA counties)
How to Read a Pennsylvania Parcel ID
Pennsylvania parcel formats vary significantly by county. Common patterns include:
Map – Block – Lot
Example (southeastern PA): 14-5-247
Example (western PA): 560-J-240
Philadelphia OPA: 012345600 (9-digit numeric)
| Segment | What It Represents |
|---|---|
| Map / Township Code | The tax map sheet or municipality within the county |
| Block / Section | A subdivision or block within the map |
| Lot | The individual parcel within that block |
Philadelphia uses a 9-digit OPA number with no dashes. Allegheny County (Pittsburgh) uses a format like 0012-J-00240-0000. Always use the exact format shown on your county’s portal or tax bill — formats are not transferable across counties.
How to Find Your Pennsylvania Parcel ID
1. Check Your Property Tax Bill
Pennsylvania counties mail annual real estate tax bills, typically in late December or January for the current year. Your parcel number is printed on the bill alongside your assessed value, millage rate, and payment deadlines. Some school districts and municipalities send separate bills.
2. Search Your County Assessment Office Portal
Every county maintains a free online property search. Search by owner name, address, or parcel number to retrieve your assessed value, assessment history, and tax records. Philadelphia uses the OPA portal at property.phila.gov; Allegheny County (Pittsburgh) has a dedicated real estate portal at realestate.alleghenycounty.us. See the full county directory at the end of this article.
3. Check Your Deed
Pennsylvania deeds are recorded with the County Recorder of Deeds. Your deed, title commitment, and closing disclosure all reference the parcel ID and legal description. The deed book and page number used to record your deed are a secondary identifier in the county system.
The Common Level Ratio: Pennsylvania’s Most Important Number
This is the concept that sets Pennsylvania apart from every other state in this series — and the one most buyers never hear about until they get their first tax bill.
Pennsylvania law allows each county to assess property at any percentage of market value — but the county must declare its assessment base year and use it consistently. Some counties reassess frequently; many have not reassessed since the 1970s, 1980s, or 1990s. The result: assessed values are often a small fraction of current market value.
To correct for this, the State Tax Equalization Board (STEB) calculates and publishes an annual Common Level Ratio (CLR) for each county — the ratio of assessed value to current market value as derived from actual sales data. The CLR is the critical multiplier for understanding what your assessment actually means.
Example: Westmoreland County’s CLR is approximately 19.3% (assessments haven’t been updated since the base year). A home that sells for $350,000 may have an assessed value of around $67,550. At a combined millage rate of ~22 mills: $67,550 × 22 ÷ 1,000 = $1,486/year — an effective rate of ~0.42% of market value.
The CLR also governs assessment appeals: if your assessed value divided by the CLR exceeds your property’s actual market value, you are over-assessed and have grounds to appeal.
| County | Approx. CLR | Last Reassessment | Notes |
|---|---|---|---|
| Philadelphia | ~100% | 2019 (ongoing) | Reassesses annually; assessed at market value |
| Allegheny (Pittsburgh) | ~87% | 2012 | Recent reassessment; relatively current |
| Montgomery | ~100% | Recent | Philadelphia suburb; frequent updates |
| Chester | ~100% | Recent | Affluent suburb; assessed near market |
| Bucks | ~100% | Recent | Philadelphia suburb; current assessments |
| Lancaster | ~100% | 2018 | Central PA; recent reassessment |
| York | ~100% | 2009 | South-central PA; moderate divergence |
| Westmoreland | ~19% | 1972 | Nominal assessed values far below market |
| Fayette | ~25% | Older base | Southwestern PA; large CLR gap |
| Luzerne | ~16% | Older base | Northeastern PA; significant divergence |
Current CLR figures are published annually by STEB and available at the Pennsylvania Department of Revenue and county assessment offices.
Pennsylvania Property Tax Millage Rates
Pennsylvania property taxes are levied by three taxing bodies, each setting its own millage rate:
- County — funds county government services
- School district — typically the largest component, often 60–75% of the total bill
- Municipality — borough, township, or city levy
| County | Typical Combined Millage | Effective Rate on Market Value |
|---|---|---|
| Philadelphia | ~8.264 mills (OPA rate) | ~1.4% (includes city wage tax offset) |
| Allegheny (Pittsburgh) | ~22–30 mills combined | ~1.5–2.0% |
| Montgomery | ~20–35 mills combined | ~1.3–2.0% |
| Chester | ~18–28 mills combined | ~1.1–1.6% |
| Bucks | ~20–30 mills combined | ~1.2–1.8% |
| Lancaster | ~20–32 mills combined | ~1.2–1.9% |
| York | ~22–35 mills combined | ~1.3–2.0% |
| Erie | ~25–40 mills combined | ~1.5–2.4% |
| Westmoreland | ~18–25 mills combined | ~0.35–0.5% (low CLR) |
| Luzerne | ~15–25 mills combined | ~0.3–0.5% (low CLR) |
Pennsylvania Property Tax Exemptions
Homestead / Farmstead Exclusion
Pennsylvania’s Homestead Exclusion (Act 50 / Act 1 of 2006) reduces the assessed value used to calculate school district taxes for owner-occupied primary residences. Each school district sets the exclusion amount — it can be up to 50% of the median assessed value in the district. The result is a direct reduction in the school tax base for qualifying homeowners.
To claim it: file a Homestead/Farmstead Application with your county assessment office by March 1. Once approved, the exclusion remains in place as long as the property is your primary residence. Check with your county assessment office — some counties automatically apply it at purchase, others require a separate application.
Senior Citizen Property Tax/Rent Rebate Program
Pennsylvania’s state-funded Property Tax/Rent Rebate Program (Act 1 of 2006) provides rebates of up to $1,000 per year to qualifying seniors and disabled residents. Eligibility: age 65+, widow/widower age 50+, or permanently disabled age 18+, with household income under $45,000 (as of 2024 expansion). File Form PA-1000 with the Pennsylvania Department of Revenue by June 30 annually. This is state money, not county money — file even if you already claim the Homestead Exclusion.
Disabled Veterans Exemption
Veterans with a 100% permanent and total service-connected disability qualify for a full real estate tax exemption on their primary residence under the Disabled Veterans’ Real Estate Tax Exemption Act. Apply through your county assessment office with VA disability documentation. Surviving spouses may continue the exemption.
Clean and Green (Act 319)
Agricultural, forest, and open space land that meets minimum acreage requirements may enroll in Clean and Green (Act 319 of 1974) for preferential assessment based on use value rather than market value. Enrollment saves significantly on land assessed near development values. A rollback penalty applies if the land use changes.
How to Appeal Your Pennsylvania Assessment
The CLR Test: Are You Over-Assessed?
Before filing an appeal, check the math. Divide your assessed value by your county’s current CLR to get the implied market value the county is using. If that number exceeds what your property is actually worth — based on recent comparable sales — you are over-assessed.
Implied market value = Assessed Value ÷ CLR
If Implied MV > Actual MV → file an appeal
County Board of Assessment Appeals
File a written appeal with the County Board of Assessment Appeals. Deadlines vary: most counties require appeals within 90 days of the assessment notice, typically by August 1 or September 1 for the following tax year. Bring comparable sales from within the past year showing the property’s market value is lower than the assessed value ÷ CLR implies. The Board issues a written decision.
Court of Common Pleas
If the Board’s decision is unsatisfactory, you may appeal to the Court of Common Pleas in the county where the property is located. This is a formal legal proceeding typically requiring an attorney and an MAI-certified appraisal. It is most economical for high-value properties with significant over-assessment.
Pennsylvania’s Three-Payment Window
Most Pennsylvania counties and school districts use a three-tier payment structure that rewards early payment:
| Payment Period | Typical Dates | Amount Due |
|---|---|---|
| Discount period | April – June (school); February – March (county) | 2% discount on face amount |
| Face period | June – August (school); April – June (county) | Full face amount |
| Penalty period | After face deadline | 10% penalty added |
Exact dates vary by county and taxing body. Your tax bill lists all three deadlines and amounts. Pay during the discount period every year — the 2% savings adds up across county, school, and municipal bills combined.
Payment Options
- Online through the county tax claim bureau or school district portal
- By mail to the tax collector or county treasurer (postmark by deadline)
- In person at the local tax collector’s office or county courthouse
- Many townships have part-time elected tax collectors who collect municipal and school taxes
Pennsylvania Parcel ID vs. Other Identifiers
| Identifier | Assigned By | What It Identifies |
|---|---|---|
| Parcel ID / UPI | County Assessment Office | The parcel in the county assessment roll |
| Deed Book / Page or Instrument No. | County Recorder of Deeds | The recorded deed document |
| Lot/Block/Section | Recorded subdivision plan | Legal description in plan of record |
| OPA Account No. | Philadelphia OPA | Philadelphia-specific assessment record |
| FIPS Code | U.S. Census Bureau | PA county in federal datasets (42XXX) |
Search Pennsylvania Property Records by County
Direct links to official county assessment portals:
- Philadelphia — property.phila.gov
- Allegheny County (Pittsburgh) — realestate.alleghenycounty.us
- Montgomery County — propertyrecords.montcopa.org
- Bucks County — Bucks County Board of Assessment
- Chester County — chesco.org — ChescoViews
- Lancaster County — Lancaster County DevNet
- York County — York County Assessment Database
- Erie County — Erie County Property Tax Search
- Dauphin County (Harrisburg) — Dauphin County DevNet
- Lehigh County (Allentown) — Lehigh County Property Search
For all 67 counties, use the interactive map below or visit your county’s assessment office website directly.
Bottom Line
Pennsylvania’s property tax system is highly decentralized — 67 counties, thousands of school districts and municipalities, and assessment ratios that range from near-100% to under 20% depending on when the county last reassessed. Before you close, look up your county’s current CLR from STEB and run the implied-market-value check on the assessment. If the number is higher than your purchase price, appeal immediately — you have a strong case. File your Homestead Exclusion application by March 1 and your state Property Tax/Rent Rebate if you qualify as a senior. Then note your three payment deadlines and pay during the discount period every year — it’s the easiest 2% savings in Pennsylvania homeownership.
Other Resources That You May Be Interested In:
Find your Michigan Parcel number or tax ID
Find your Tennessee Parcel APN ID
Find your Connecticut Property Tax ID
Find your New York Property Tax ID
Find your Connecticut Tax ID
Find your Virginia Parcel number or tax ID
Find your California Parcel APN ID
Find your Illinois Tax ID, PIN Property Index Number
