Allegheny County commercial and residential property owners have an opportunity to potentially reduce their 2026 real estate taxes. The common level ratio (“CLR”) set by the Pennsylvania State Tax Equalization Board has been set at 50.14% for 2026. By comparison, the rates in prior years were as high as 86.2%.
Each parcel of real estate in Allegheny County, which is not tax-exempt, is subject to three sets of property taxes:
- Allegheny County,
- the municipality where the property is located; and
- the school district where the property is located (collectively the “Taxing Bodies”).
Real estate tax is based upon millage rates and assessed value.
Millage Rates: Each year the Taxing Bodies set millage rates; the amount of tax per $1,000 of a property’s assessed value. For example, in 2024 the millage rates for a property located in Franklin Park would consist of:
| Allegheny County | 6.43 |
| Franklin Park | 1.59 |
| North Allegheny SD | 19.74 |
| Total Millage: | 27.76 |
Assessed Value: Assessed value is determined by multiplying the current fair market value by the CLR. For example, if a property was recently purchased for $600,000, applying the 2026 CLR of 50.14% should result in a 2026 assessed value of $300,840.
Applying the assessed value ($300,840) x total millage (27.76)/1000 = $8,351.32 in annual property taxes.
The key is understanding the current fair market value of your property; which may or may not be the purchase price, particularly for commercial properties and residential properties located in communities with low inventory or a rapidly changing neighborhood.
The attorneys at Leech Tishman can assist in presenting assessment appeals on behalf of Allegheny County property owners, as well as other real estate assessment and exemption matters.
Assessment appeals for tax year 2026 can be filed from July 1, 2025, through September 2, 2025.