Altoona

Pennsylvania

Documents

Blair County Assessment Appeals Rules and Regulations

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Overview

The Blair County Board of Assessment Appeals has established rules and regulations for filing property tax appeals. These guidelines outline who can file an appeal, the strict deadlines involved, and the procedural requirements for hearings. The document was approved on April 19, 2023, and became effective on June 1, 2023.

Filing an Appeal

  • Who Can File: Appeals can be filed by property owners, "aggrieved persons" (such as tenants responsible for taxes), or taxing districts. Proof of standing is required upon request.
  • Deadlines:
    • Change in Value: You have 40 days from the mailing date on your Notice of Assessment Change to file.
    • Annual Appeals: Must be filed on or before August 1 using the Board's form.
    • Holidays: If a deadline falls on a weekend or holiday, it extends to the next business day.
  • Where to File: Appeals must be in writing on a Board-supplied form and filed with the Blair County Assessment Office at 423 Allegheny St, Suite 041, Hollidaysburg, PA 16648.
    • In Person: Monday–Friday, 8:00 AM – 4:00 PM.
    • By Mail: Must be postmarked by the deadline. Email, fax, and phone appeals are not accepted.

Representation

  • Legal Entities: Partnerships, LLCs, and corporations must be represented by a partner, member, director, officer, or designated employee. An "Affidavit to Appoint a Personal Representative" must be filed.
  • Individuals: You may appoint a family member or friend to represent you without pay, provided an Appointment Affidavit is submitted.
  • Attorneys: You may be represented by a PA-licensed attorney.
  • Restrictions: Property consultants cannot represent taxpayers for a fee at formal appeals and are not permitted to submit evidence or testify.

Pre-Hearing Requirements

  • Notice: The Board will mail a Notice of Hearing at least 20 days before the scheduled date.
  • Evidence: Four (4) copies of all documents you intend to use must be submitted to the Board at least 10 days prior to the hearing. This includes appraisals, income/expense statements, photos, and leases.
  • Expert Witnesses: If you plan to use an expert witness, you must submit four (4) copies of their written qualifications and report at least 10 days before the hearing.

Tax Exemptions

Entities seeking tax-exempt status must submit a written application by August 1. This includes:

  • A copy of the deed.
  • Photographs of the property and interior.
  • Organizational documents (charters, by-laws).
  • A list of the governing body members.
  • Proof of IRS exempt status and Pennsylvania sales tax exemption.
  • Income tax returns or Form 990s for the preceding three years.

Hearings and Decisions

  • Time Allocation: Approximately 10 minutes are allocated per hearing. Parties must sign in upon arrival to be scheduled.
  • The Decision: The Board will render a decision by October 31. A written notice will be mailed to the aggrieved party and affected taxing districts.
  • Appeals to Court: If a party disagrees with the Board's decision, they may file a Petition for Appeal with the Court of Common Pleas within 30 days. This is a de novo hearing, meaning evidence must be resubmitted to the Court.
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