Wednesday, October 14, 2026

An assessment is a percentage of the appraised value of your property as of a specific date, called the "base year", which for Lehigh County is 2013, the effective date of the last County-wide reassessment. At that time, the County Commissioners selected the assessment percentage, known as the "predetermined ratio" to be 100% of the Fair Market Value. The Assessed Value is used as a basis for Real Estate tax. Throughout the year, the Assessment Office is responsible for maintaining the assessment rolls. This means that new assessments are added through new construction, and some assessments are reduced due to circumstances like razed buildings, fire damage, etc.

Property owners who are dissatisfied with the assessment of their property may file an appeal with the Board of Assessment Appeals. The Board of Assessment Appeals will only accept an "original" signed appeal received on or before August 1st of every year, along with the filing fee; or an Interim Appeal - by the date indicated on the Change of Assessment Notice. Postmarks and faxed appeals will not be accepted as evidence of timely filing.

Act 29 of 2026

Lehigh County Property Contact Information List

Act 29 of 2026 — 68 Pa.C.S. Chapter 25

Owner-occupant real property - real property owned and occupied by an individual and utilized as principal residence and domicile - is EXEMPT from this requirement.

House Bill 868 was approved by Governor Josh Shapiro on July 20, 2026 and became Act 29 of 2026. This legislation adds Chapter 25 to Title 68 – Real and Personal Property. The law establishes a County Property Contact Information List for real property within each county in Pennsylvania that is established and maintained by the chief assessor. Owners are required to submit contact information within 30 days of the purchase of a property or within 30 days of a change of previously submitted information. If the property is owned by a business or LLC, the contact information of an individual, representative or employee who has the authority and ability to repair, maintain or otherwise remedy a problem or municipal code violation must also be submitted. Owner-occupant real property is exempt from these requirements. The municipality may then request the property contact information to address real property maintenance and upkeep. There is a specific protection for participants in Pennsylvania's Address Confidentiality Program under 23 Pa.C.S. § 6703.

_{Complete Submission Online}

Act 29 Submission Form Act 29 Municipal Request Act 29 FAQ Act 29 of 2026

Clean and Green

"Clean and Green"

WHAT IS CLEAN AND GREEN?
Clean and Green is a preferential tax assessment program, that bases property taxes on use values rather than fair market values. This ordinarily results in a tax savings for landowners. The Pennsylvania General Assembly enacted the program in 1974 as a tool to encourage protection of the Commonwealth's valuable farmland, forest land and open spaces. Currently, more than 12 million acres are enrolled statewide.

WHAT ARE THE ELIGIBILITY REQUIREMENTS?
A property must be ten acres in size, and in Agricultural Use, Agricultural Reserve, or Forest Reserve. Agricultural Use applications may be less than 10 acres in size if the property is capable of generating at least $2,000 annually in farm income.

319 Application

319 Conveyance Form
PA Department of Agriculture - Clean and Green
Clean and Green Regulation

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