Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8855 (2026)

Appeals by taxing districts.

✓ current as of May 2026

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§ 8855. Appeals by taxing districts.

A taxing district shall have the right to appeal any assessment within its jurisdiction in the same manner, subject to the same procedure and with like effect as if the appeal were taken by a taxable person with respect to the assessment, and, in addition, may take an appeal from any decision of the board or court of common pleas as though it had been a party to the proceedings before the board or court even though it was not a party in fact. A taxing district authority may intervene in any appeal by a taxable person under section 8854 (relating to appeals to court) as a matter of right.

Notes of Decisions

Cited in 32 cases (16 in the last 5 years), 2013–2026 · leading case: Weissenberger v. Chester Cnty. Bd. of Assessment Appeals, 62 A.3d 501 (Pa. Commw. Ct. 2013).

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Weissenberger v. Chester Cnty. Bd. of Assessment Appeals, 62 A.3d 501 (Pa. Commw. Ct. 2013). · cites it 3× “§ 53501, repealed and replaced by the Consolidated County Assessment Law, 53 Pa. C.S. § 8855. . The act commonly referred to as the Second Class A and Third Class County Assessments Law, 72 P.”

In re Appeal of Springfield Sch. Dist., 101 A.3d 835 (Pa. Commw. Ct. 2014). “” Section 8855 of the Consolidated County Assessment Law, 53 Pa.C.S. § 8855. Neither a taxing district nor a taxpayer is prohibited from appealing an assessment even in the absence of any triggering event, such as an improvement or subdivision of property.”

Valley Forge Towers Apts. N, LP v. Upper Merion Area Sch. Dist., 163 A.3d 962 (Pa. 2017). “Per the above strategy, and believing Appellants’ properties wére under-assessed, the School District filed administrative appeals, see 53 Pa.C.S. § 8855 (giving taxing districts the same right as taxpayers, under the Consolidated County Assessment Law, to pursue administrative…”

Valley Forge Towers Apts. N, LP v. Upper Merion Area SD & Keystone Realty Advisors, LLC, 124 A.3d 363 (Pa. Commw. Ct. 2015). “any assessment within its jurisdiction in the same manner, subject to the same procedure and with like effect as if the appeal were taken by a taxable person with respect to the assessment, and, in addition, may take an appeal from any decision of the board or court of common…”

Chester Upland S.D. & Chichester S.D. v. Delaware Cty. Bd. of Assess. Appeals & Cty. of Delaware (Pa. Commw. Ct. 2023). · cites it 6× “4 The School Districts contend that the trial court erred by sustaining the Board’s Preliminary Objections because its ruling was based on its erroneous interpretation that Section 8855 of the Assessment Law, 53 Pa.C.S. § 8855, which confers on a “taxing district” the right to…”

Downingtown Area SD v. Chester Cnty Bd of Assmt. (Pa. 2026). · cites it 5× “See 53 Pa.C.S. § 8855 (authorizing appeals by taxing districts of properties within their boundaries that they believe are assessed too low).”

Downingtown Area S.D. v. Chester Cnty. Bd. of Assessment Appeals Tax Parcel No.: 33-5-43.3 ~ Appeal of: Marchwood Apts. Owners LLC (Pa. Commw. Ct. 2023). · cites it 4× “3 Likewise, Section 8855 of the Consolidated County Assessment Law, 53 Pa. C.S. §8855,4 violates the Equal Protection Clause and the Uniformity Clause because it does not require taxing authority assessment appeals to be countywide.”

E. Stroudsburg Area S.D. v. Meadow Lake Plaza, LLC (Pa. Commw. Ct. 2019). · cites it 3× “” 53 Pa.C.S. § 8855. 3 Financial Officer (CFO) and its Solicitor estimated that although each assessment appeal is different, the average cost of an assessment appeal would be about $10,000.”

Coatesville Area S.D. v. Chester Cnty. Bd. of Assessment Appeals ~ Appeal of: Preserve at Milltown Lantern Owner LLC (Pa. Commw. Ct. 2024). · cites it 3× “19 53 Pa.C.S. § 8855. While the Law does not prescribe a precise methodology for a school district to employ in appealing assessments, our Supreme Court has made clear that school districts must exercise the discretion afforded by Section 8855 within “constitutional boundaries.”

CCP Berks, LLC v. Berks Cnty. Bd. of Assessment Appeals ~ Appeal of: Muhlenberg S.D. (Pa. Commw. Ct. 2025). · cites it 3× “53 Pa.C.S. § 8855. As our Supreme Court has observed, Section 8855 gives a taxing district “the right to appeal assessments within its jurisdiction, and to participate in assessment appeals initiated by others[].”

J.N. Martel v. Allegheny Cnty. (Pa. Commw. Ct. 2019). · cites it 2× “The Board and the School District also objected on the following grounds: (1) the Administrative Code and Board Rule relied upon by Property Owners violate the Consolidated County Assessment Law, 53 Pa.C.S. § 8855,10 and, therefore, cannot support their claim; (2) Property…”

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