Appeals of Assessments may be made to the Assessment Board by either a property owner or by a school district, city, boro, or township. In other words, if a property is believed to be over-assessed, a property owner may appeal the assessment to lower the assessment. If a school district, city, boro, or township believes a property is under-assessed, it may appeal the assessment to increase the assessment.

After a property tax assessment appeal is filed, the Board of Assessment schedules a hearing before a hearing officer. Notice of the hearing is given to the property owner and the school district and municipality in which the property is located. Regardless of who files the appeal, the property owner and the school district and municipality in which the property is located have a right to present evidence and advocate an assessed value other than the value assigned by the county.

If an appeal is not scheduled for hearing in the year it is filed, then the hearing will include adjusting the value of the property for the next year when the hearing is scheduled.

After a hearing before a Board of Assessment hearing officer, the hearing officer's recommendation is subject to being reviewed by a case reviewer. A decision is issued by the Board of Assessment. If the property owner or school district and municipality in which the property is located disagree with the Board of Assessment decision, any of those parties may appeal the Board of Assessment decision to the Common Pleas Court Board of Viewers. A further appeal to the Common Pleas Court Board of Viewers level keeps open the assessment originally appealed and every subsequesnt annual assessed value until the Common Pleas Court Board of Viewers decides this second level of appeal by holding a hearing or approving a settlement.