Rate Breakdown

Property taxes in Lehigh County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Lehigh County

Property taxes in Lehigh County are calculated based on the assessed value of your real estate multiplied by the total millage rate. The assessment process is managed by the Lehigh County Assessment Office, which determines the "assessed value" of your property. This value is typically a percentage of the property's fair market value, known as the Common Level Ratio. The total tax bill you receive is the sum of three distinct levies: the county tax, the municipal (city, borough, or township) tax, and the school district tax. Each of these taxing authorities sets its own millage rate annually. One mill represents $1 of tax for every $1,000 of assessed property value. Because school district taxes often constitute the largest portion of your bill, fluctuations in local educational funding requirements significantly impact the total annual tax burden for homeowners.

Available Exemptions

Pennsylvania offers several programs designed to provide tax relief to eligible homeowners. It is important to note that these programs must be applied for through your local county or state offices:

• Homestead Exclusion: This reduces the assessed value of your primary residence, thereby lowering the school district tax portion of your bill.
• Senior Citizen Tax Freeze/Rebate: The PA Property Tax/Rent Rebate Program provides rebates to eligible seniors (65+), widows/widowers (50+), and individuals with disabilities (18+).
• Disabled Veterans Exemption: Honorably discharged veterans who are 100% permanently disabled due to service-connected injuries may qualify for a full exemption from real estate taxes on their primary residence.

Payment Schedule & Deadlines

In Lehigh County, tax bills are generally mailed in the early months of the year. Most jurisdictions follow a standard schedule to encourage timely payments:

• Discount Period: Payments made within the first two months of the billing date typically receive a 2% discount.
• Face Period: Payments made during the following two months are due at the "face" or base amount.
• Penalty Period: Payments made after the face period are subject to a 10% penalty.

If taxes remain unpaid after the end of the year, they are considered delinquent and may be turned over to the Lehigh County Tax Claim Bureau, which can lead to additional interest, fees, and, in extreme cases, the sale of the property at a tax claim sale.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate or higher than the fair market value, you have the right to file a formal appeal. The appeal process in Lehigh County typically begins with the Board of Assessment Appeals. You must file your appeal by the annual deadline, usually in the fall, to contest the assessment for the following tax year. It is highly recommended to gather evidence, such as recent appraisals or documentation of comparable home sales in your neighborhood, to support your claim. Once filed, a hearing will be scheduled where you can present your evidence to the Board.