Pa. Cons. Stat. » 53 Pa. Cons. Stat. (MUNICIPALITIES) / Chapter 84
Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8438 (2026)

 Taxes on real property.

✓ current as of May 2026
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§ 8438.  Taxes on real property.

Except as provided in section 8426 (relating to interest on overpayment), this subchapter shall not apply to any tax on real property.

Notes of Decisions
Cited in 3 cases, 2002–2019 · leading case: Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017).
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Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017). · cites it 2× “Notably, Section 8438 of the Act, 53 Pa. C.S. §8438, provides that the subchapter does not apply to taxes on real property.”
Juniata Valley Sch. Dist. v. Wargo, 797 A.2d 428 (Pa. Commw. Ct. 2002). “53 Pa.C.S. § 8438. Accordingly, we affirm the trial court’s order.”
G.M. Martinez v. Tax Claims Bureau (Pa. Commw. Ct. 2019). “” 53 Pa.C.S. § 8438. Taxpayer has not asserted a violation of Section 8426 of the LTBRA.”
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