Questions and Answers about Property Taxes

How are property taxes calculated?

True Value x Pre-determined Ratio = Assessed Value x Millage = Property Tax

How is my property value determined?

The market value assigned to residential properties is based on the research of comparable sales of residential properties indicated by the market conditions in various parts of Carbon County. The “Cost Approach” to value is estimating the reproduction cost (or cost new) of the facility. Such cost is estimated based on physical inspection of the property. Subtracted from the latter amount the facilities depreciation. Depreciation is deducted from cost new based on physical, functional, and economic deterioration and obsolescence. For non-residential properties, the Cost, Market, and Income Approaches to value are all considered.

Who sets the Millage Rates?

Millage rates are set each year by your local taxing authorities. County, Townships, Boroughs, And School Districts.

Can I appeal my property taxes to the Assessor?

NO, you may appeal your total property value to The Board of Appeals. You cannot appeal tax dollar amount. Because your property value is an important figure in the Property Tax equation, a different value or classification can have an effect on your property tax. However, your local taxing authority, not the assessor, determines the level of taxation. Questions concerning millage rates should be directed to your local taxing authority.

Burden of Proof?

Once the Board of Assessment establishes the prima facie validity of its assessment by placing the assessment on record, the burden of proof then shifts to the taxpayer to produce sufficient, credible, and relevant evidence to overcome the assessments prima facie validity. Deitch Co. Board of Property Assessment 417 Pa 213. 209 A2d 397(1965).