Assessment & Tax Claim Office
Please be advised there is a new fee schedule for the appeal process effective January 1, 2018
The Department of Assessment is responsible for evaluating Residential, Agricultural, Commercial and Industrial properties, and placing market value assessments on them. It is through this department that equitable and fair evaluations are established on all real estate in York County.
The Tax Claim Bureau is responsible for the collection of all delinquent real estate taxes in York County as well as Rollback Taxes incurred through Act 319 of Pennsylvania State Legislature, commonly known as the "Clean and Green" program.
The Assessment Office is a very important fiscal office in the County of York. It is through this office that equitable and fair valuations are established on all real estate in York County. These records are kept up to date by field review, deeds, sub-division plans, building permits, and the work of a staff of licensed professional assessors working out of the Assessment Office. This office is required to send notification to all property owners whose assessments increase or decrease. However, the office has no direct involvement with the collection of taxes or the refunds due, due to the change in assessment. The local tax collector performs these duties.
This office derives its authority from the Board of Assessment Appeals. The Board is made up of three members which are appointed by the County Commissioners. The Appeals Board holds hearings for real estate assessment grievances, occupation assessment grievances, exemption requests, and "Clean and Green" Rollback violation grievances.
The Assessment Office shall assess all parcels of real property for the purpose of ad valorem (at value) taxation.
Current assessments are based on 100% of the market value of real property as of July 1, 2004. The most recent reassessment went into effect on January 1, 2006. The Current Common Level Ratio as of July 1, 2022 is 65.9. How to calculate the estimated market value of a property by utilizing the Common Level Ratio is shown below as a example:
Assessment = $135,000 with ratio being 0.659
Divide the assessment by the ratio: $135,000/.659 = $204,855
$204,855 is the implied market value
The "Clean and Green" program is also administered through this office. "Clean and Green" is simply a term used to describe the act which offers eligibility for a tax break to the owners of property with ten or more acres in agricultural use, forest reserve, or agricultural reserve. Applications and copies of the "Rules and Regulations" are available in the Assessment Office.
The "Homestead and Farmstead Property Exclusion" is a program that may make possible a real estate tax reduction of the owner, this exclusion in accordance with Act 1 of 2006, formerly Act 72 - Homeowners Tax Relief of 2004. Under a homestead or farmstead property tax exclusion, the assessed value of each homestead or farmstead is reduced by the amount of the exclusion before the school property tax is computed.
Public information is provided via public terminals located at the Assessment Office in the Administrative Center (28 E Market Street, York) or at the Recorder of Deeds Office in the Administrative Center (28 E Market Street, York). For a nominal fee, copies of the assessment records can be purchased at the Assessment Office.