November 7, 2009
 
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Office of Assessment

Government Center
Room 517
17 South Seventh Street
Allentown, PA 18101-2400
Phone: 610-782-3038
Fax : 610-820-3380

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County Assessment Records

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 1991, the date of the last County-wide reassessment. At that time, the County Commissioners selected the assessment percentage, known as the "predetermined ratio" to be 50% of the Appraised 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.

 Every year property owners have the right to appeal the assessment of their property. This is called an Annual Appeal. The deadline for filing annual appeals is August 1st, at 4:00 P.M. of every year. Appellants must be notified in writing of the results of their individual appeals by an October-end mailing. Annually, on November 15, the Chief Assessor will then certify the assessment base for the upcoming year.

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