PROPERTY TAX WINDFULL WATCH
Attention! Allegheny County released the final
Certified Assessed Values on 1/15/2016.
Click here to view
After a county-wide property reassessment, the law requires that all political subdivisions (counties, municipalities and school districts) must adjust their tax millage rates to prevent a windfall of property tax revenues. The term “windfall” means the additional property tax revenue generated from an increase in the total assessed value of all property. For instance, if the total assessed value of all property in a borough or township jumps from $50,000,000 in 2012 to $100,000,000 in 2013, but the tax millage is not adjusted, then the municipality would collect double the property tax revenue that it did previously.
To protect taxpayers from the “backdoor” tax increases that can occur when property values rise after a reassessment, state and local law limits the ability of taxing bodies to take such windfalls. According to these anti-windfall provisions, a political subdivision must reduce its tax rate so that the property taxes collected in 2013 will roughly equal to the total amount of property taxes received in 2012.
Municipalities in Allegheny County are subject to the 2005 amendments to the Second Class County Code, 16 P.S. 4980.2. The intent of the law is to prohibit hidden tax increases. It involves a three-step process.
1. The municipality must set the tax millage based on the reassessed property values at a rate that yields the same tax revenue as the municipality received in the year prior to the reassessment. This is called the “equalizing millage” – and it is this millage calculation that prevents a windfall. [Note: To establish this rate, the municipality can exclude new construction and new improvements from this calculation].
2. Once the municipality has set the “equalizing millage,” the municipality is permitted to increase the “equalizing millage” by up to 5%. In order to do so, however, the municipality must have a separate and specific vote to increase the millage above 5%.
3. If the municipality wants to exceed this 5% millage rate over the windfall, it must file a public petition with the Court of Common Pleas to show “good cause” for needing to do so.
School Districts in Allegheny County must also establish an “equalizing millage” to prevent a windfall, and are permitted to exceed that amount only in accordance with an inflationary index determined by the state (approximately a 2% maximum).
Allegheny County must adjust its property tax rate to be tax revenue neutral (i.e., no windfall is permitted). This is pursuant to an Ordinance passed in 2005 which prohibits the County from deriving any windfall benefits from a reassessment. [Note: as is the case with municipalities, new construction and new improvements can be excluded from this calculation].
The information below is for education and informational purposes only based on data available through the Allegheny County Office of Property Assessment as of December 13, 2012. All of the values remain approximations because the final Certified Assessed Value cannot be determined until all assessment appeals are finally determined and adjudicated, which may take one year or longer.
The new property tax millage calculation can be shown with a simple formula.
2012 Millage Rate x 2012 Certified Assessed Value
=
2013 Millage Rate x 2013 Certified Assessed Value
While the Controller’s Office understands that the 2013 Certified Assessed Value totals will be impacted by the results of pending appeals and other factors, in the interest of transparency we are providing at this time a comparison of millage rates and certified assessed values for each municipality and political sub-division in Allegheny County.
Allegheny County Millage Rate
2012 Millage | 2013 Millage | % Change Millage | % Change CAV | 2012 Certified Assessed Value | 2013 Certified Assessed Value | Approx. Zero Windfall Millage Rate | |
Allegheny County | 5.69 | 4.73 | -17% | 35% | $59 billion | $79.6 billion | 4.23 |
School District Millage Rates
District | Millage 2012 | Millage 2013 | Millage Change | CAV Change | 2012 CAV | 2013 CAV |
Allegheny Valley | 23.46 | 19.94 | -15% | 23% | $591,251,600 | $726,051,102 |
Avonworth | 20.94 | 17.7 | -15% | 29% | $735,038,062 | $946,493,587 |
Baldwin-Whitehall | 23.4 | 19.61 | -16% | 22% | $1,509,902,971 | $1,838,926,760 |
Bethel Park | 25.49 | 21.85 | -14% | 21% | $2,008,786,517 | $2,431,052,448 |
Brentwood | 28.27 | 24.74 | -12% | 19% | $337,045,440 | $400,812,500 |
Carlynton | 23.15 | 19.08 | -18% | 24% | $556,745,959 | $692,929,700 |
Chartiers Valley | 21.9 | 19.88 | -9% | 28% | $1,747,127,062 | $2,235,931,036 |
City of Pittsburgh | 13.92 | 9.65 | -31% | 35% | $13,704,958,795 | $18,540,955,004 |
Clairton | 7.5 | 7 | -7% | 23% | $117,594,250 | $144,692,271 |
Cornell | 26.55 | 22.53 | -15% | 19% | $303,002,533 | $361,353,650 |
Deer Lakes | 26.69 | 21.95 | -18% | 23% | $902,285,316 | $1,112,867,113 |
Duquesne Area | 21.1 | 17.5 | -17% | 24% | $92,302,140 | $114,593,050 |
East Allegheny | 27.54 | 27.54 | 0% | 13% | $516,753,193 | $582,536,422 |
Elizabeth-Forward | 25.01 | 20.62 | -18% | 23% | $718,408,225 | $880,443,159 |
Fox Chapel Area | 21.55 | 18.44 | -14% | 24% | $2,763,944,325 | $3,415,098,295 |
Hampton | 21.35 | 17.39 | -19% | 27% | $1,303,308,737 | $1,655,040,945 |
Highlands | 26.41 | 23.8 | -10% | 15% | $678,212,156 | $782,612,050 |
Keystone Oaks | 22.03 | 18.63 | -15% | 35% | $1,016,133,421 | $1,371,724,472 |
McDonald | NA | 118.5 | TBD | 20% | $12,164,040 | $14,582,200 |
McKeesport Area | 17.49 | 15.22 | -13% | 19% | $793,407,712 | $940,955,478 |
Monroeville Gateway | 21.85 | 18.89 | -14% | 16% | $2,116,588,163 | $2,463,573,215 |
Montour | 18.9 | 16.9 | -11% | 22% | $2,117,440,971 | $2,579,883,161 |
Moon Area | 21.3 | 18.12 | -15% | 21% | $1,911,271,337 | $2,317,454,053 |
Mt. Lebanon | 27.13 | 22.61 | -17% | 25% | $2,174,705,011 | $2,708,013,915 |
North Allegheny | 17.40 | 20.92 | 20% | 25% | $4,229,377,556 | $5,273,699,563 |
North Hills | 21.26 | 17.06 | -20% | 25% | $2,254,055,756 | $2,812,949,810 |
Northgate | 28.6 | 23.70 | -17% | 25% | $401,653,911 | $500,578,236 |
Penn Hills | 24.81 | TBD | TBD | 6% | $1,524,343,200 | $1,621,920,452 |
Pine-Richland | 22.81 | 19.20 | -16% | 30% | $2,002,041,056 | $2,594,233,766 |
Plum | 22.2 | 18.75 | -16% | 21% | $1,263,294,181 | $1,522,927,462 |
Quaker Valley | 21.25 | 16.93 | -20% | 29% | $1,424,220,395 | $1,843,256,564 |
Riverview | 25.35 | 21.5 | -15% | 28% | $441,641,695 | $563,903,866 |
Shaler Area | 25.63 | 20.76 | -19% | 26% | $1,675,252,432 | $2,106,615,149 |
South Allegheny | 18.49 | 17.24 | -7% | 17% | $311,067,759 | $365,215,124 |
South Fayette | 28.82 | 24.71 | -14% | 29% | $921,813,543 | $1,186,332,317 |
South Park | 25.99 | 21.85 | -16% | 22% | $594,774,716 | $725,718,500 |
Steel Valley | 24.16 | 21.31 | -12% | 16% | $631,221,684 | $731,895,677 |
Sto-Rox | 25 | 20.1 | -20% | 12% | $309,635,874 | $347,132,811 |
Trafford | 14.43 | 14.43 | 0% | 121% | $2,035,100 | $4,490,300 |
Upper St. Clair | 25.71 | 21.41 | -17% | 23% | $1,686,740,170 | $2,068,181,489 |
West Allegheny | 22 | 18.51 | -16% | 26% | $1,607,198,960 | $2,030,720,895 |
West Jefferson | 21.08 | 18.10 | -14% | 27% | $1,100,679,535 | $1,397,822,865 |
West Mifflin Area | 22.99 | 20.34 | -12% | 30% | $1,008,863,264 | $1,306,898,884 |
Wilkinsburg | 36.67 | 36.67 | 0% | 15% | $358,704,445 | $411,332,602 |
Woodland Hills | 26.21 | 22.4 | -15% | 23% | $1,698,045,146 | $2,090,062,221 |
Municipal Millage Rates
Municipality | 2012 Millage | 2013 Millage | % Change Millage | % Change CAV | 2012 Certified Assessed Value | 2013 Certified Assessed Value |
Aleppo Township | 5 | 4 | -20% | 25% | $111,155,500 | $138,935,200 |
Aspinwall Borough | 6.25 | 4.86 | -22% | 37% | $166,280,975 | $228,516,956 |
Avalon Borough | 9.01 | 6.83 | -24% | 24% | $150,210,171 | $186,163,300 |
Baldwin Borough | 6.61 | 5.41 | -18% | 24% | $763,313,223 | $945,381,060 |
Baldwin Township | 9.5 | 7.8 | -18% | 32% | $84,872,620 | $112,345,700 |
Bell Acres Borough | 5 | 4.12 | -18% | 24% | $154,808,500 | $191,428,300 |
Bellevue Borough | 7 | 4.89 | -30% | 52% | $251,443,740 | $381,706,248 |
Ben Avon Borough | 5.6 | 4.28 | -24% | 31% | $99,902,568 | $130,777,156 |
Ben Avon Heights Borough | 6.5 | 5.75 | -12% | 24% | $34,326,835 | $42,712,600 |
Bethel Park | 2.43 | 1.98 | -19% | 23% | $1,990,678,017 | $2,443,998,198 |
Blawnox Borough | 9.74 | 8.89 | -9% | 15% | $65,912,400 | $76,078,444 |
Brackenridge Borough | 5.77 | 5.77 | 0% | 11% | $78,231,611 | $86,811,700 |
Braddock Borough | 13.7 | 11.15 | -19% | 34% | $48,356,043 | $64,727,464 |
Braddock Hills Borough | 7 | 6.20 | -11% | 49% | $67,262,580 | $100,530,858 |
Bradford Woods Borough | 2.22 | 1.80 | -19% | 33% | $99,267,800 | $131,802,628 |
Brentwood Borough | 8.5 | 7.50 | -21% | 21% | $337,045,440 | $406,975,730 |
Bridgeville Borough | 6.75 | 5.5 | -19% | 37% | $197,110,670 | $269,871,800 |
Carnegie Borough | 7.2 | 6.23 | -13% | 30% | $293,525,836 | $382,535,184 |
Castle Shannon Borough | 9.4 | 7.32 | -22% | 39% | $303,322,617 | $422,176,292 |
Chalfant Borough | 6.9 | 6.9 | 0% | 10% | $23,352,070 | $25,590,562 |
Cheswick Borough | 6.82 | 5.68 | -17% | 23% | $85,963,400 | $105,483,400 |
Churchill Borough | 5.75 | 4.23 | -26% | 37% | $238,602,785 | $326,976,800 |
City of Clairton | 2.22 / 33 (land) | 3.5 / 33 (land) | 57% | 37% | $117,594,250 | $160,892,921 |
City of Duquesne | 13.47 / 19 (land) | 11.5 / 18.5 (land) | (-)14% / -2% | -23% | $119,914,250 | $92,302,140 |
City of McKeesport | 4.26 / 16.5 (land) | 4.26/16.5(land) | 0% | 20% | $358,659,890 | $430,797,888 |
City of Pittsburgh | 10.8 | 7.56 | -30% | 48% | $13,642,162,362 | $20,232,390,808 |
Collier Township | 3.5 | 2.73 | -22% | 33% | $708,270,823 | $938,653,484 |
Coraopolis Borough | 10.13 | 10.50 | 4% | 8% | $187,547,823 | $203,359,950 |
Crafton Borough | 8.75 | 7.09 | -19% | 30% | $216,738,923 | $280,856,090 |
Crescent Township | 6.5 | 6.4 | -2% | 15% | $115,430,745 | $132,220,500 |
Dormont Borough | 14 | 9.87 | -30% | 48% | $266,804,850 | $395,027,208 |
Dravosburg Borough | 7.315 | 7.03 | -4% | 33% | $45,642,200 | $60,922,829 |
East Deer Township | 6 | 4.5 | -25% | 52% | $55,477,563 | $84,430,600 |
East McKeesport Borough | 8.1 | 7.9 | -2% | 21% | $59,285,430 | $71,472,364 |
East Pittsburgh Borough | 15.15 | 11.89 | -22% | 35% | $38,677,030 | $52,122,600 |
Edgewood Borough | 8.16 | 5.65 | -31% | 44% | $187,474,100 | $270,813,885 |
Edgeworth Borough | 5.4 | 4.15% | -99% | 40% | $280,195,530 | $392,427,600 |
Elizabeth Borough | 8 | 8 | 0% | 10% | $42,175,110 | $46,432,215 |
Elizabeth Township | 4.42 | 3.92 | -11% | 24% | $543,955,794 | $673,187,059 |
Emsworth Borough | 5 | 3.95 | -21% | 38% | $90,556,010 | $125,073,255 |
Etna Borough | 9 | 8.25 | -8% | 9% | $108,352,651 | $117,651,220 |
Fawn Township | 3.5 | 3.04 | -13% | 24% | $97,756,536 | $120,732,480 |
Findlay Township | 1.95 | 1.6 | -18% | 34% | $576,859,701 | $772,196,510 |
Forest Hills Borough | 8.35 | 8 | -4% | 34% | $308,950,280 | $414,169,815 |
Forward Township | 2.95 | 2.05 | -31% | 44% | $132,277,321 | $190,537,410 |
Fox Chapel Borough | 2.4 | 2.16 | -10% | 21% | $992,916,950 | $1,200,972,493 |
Franklin Park Borough | 1.283 | 1.077 | -16% | 25% | $1,194,049,911 | $1,487,261,370 |
Frazer Township | 1.55 | 1.42 | -8% | 21% | $279,319,575 | $338,251,983 |
Glassport Borough | 8.99 | 8.99 | 0% | 10% | $106,931,265 | $117,564,400 |
Glen Osborne Borough | 6 | 5.1 | -15% | 23% | $57,595,816 | $70,710,200 |
Glenfield Borough | 4.15 | 4.15 | 0% | 21% | $9,178,600 | $11,150,686 |
**Green Tree Borough | 4.35 | 3.61 | -17% | 51% | $464,114,454 | $700,101,722 |
*Hampton Township | 2.5045 | 2.4026 | -4% | 29% | $1,303,308,737 | $1,677,308,260 |
Harmar Township | 5 | 3.7 | -26% | 41% | $306,677,584 | $430,917,837 |
Harrison Township | 5.25 | 4.341 | -17% | 21% | $402,423,759 | $487,189,100 |
Haysville Borough | 5.5 | 5.5 | 0% | 57% | $3,444,900 | $5,421,300 |
Heidelberg Borough | 8.5 | 6.95 | -18% | 28% | $51,829,604 | $66,427,350 |
Homestead Borough | 13 | 13 | 0% | 38% | $160,932,718 | $221,908,089 |
Indiana Township | 3.25 | 2.71 | -17% | 28% | $500,103,634 | $638,988,784 |
Ingram Borough | 7.5 | 6.1 | -19% | 30% | $98,968,375 | $128,415,000 |
Jefferson Hills Borough | 5.63 | 5.66 | 1% | 31% | $612,014,283 | $798,743,505 |
Kennedy Township | 1.95 | 1.67 | -14% | 28% | $477,858,320 | $609,630,336 |
Kilbuck Township | 6.5 | 5.22 | -20% | 29% | $47,643,468 | $61,692,346 |
Leet Township | 7 | 5.30 | -24% | 40% | $91,938,860 | $128,900,400 |
Leetsdale Borough | 10 | 8 | -20% | 39% | $112,113,587 | $156,216,800 |
Liberty Borough | 5 | 4.50 | -10% | 17% | $74,606,520 | $87,585,628 |
Lincoln Borough | 8.55 | 7.5 | -12% | 55% | $33,980,310 | $52,777,221 |
Marshall Township | 1.7 | 1.42 | -16% | 25% | $960,251,132 | $1,199,210,245 |
McCandless Township | 1.5 | 1.296 | -14% | 31% | $1,975,808,713 | $2,594,206,587 |
McKees Rocks Borough | 8 | 6.9 | -14% | 22% | $136,908,742 | $167,710,400 |
Millvale Borough | 9 | 8.50 | -99% | 26% | $77,689,530 | $97,993,129 |
*Monroeville Borough | 2.2 | 2.2431 | 2% | 22% | $2,051,047,095 | $2,508,470,130 |
Moon Township | 3.28 | 2.48 | -24% | 25% | $1,795,840,592 | $2,242,368,027 |
Mount Lebanon | 5.43 | 4.51 | -17% | 27% | $2,174,705,011 | $2,765,981,183 |
Mount Oliver Borough | 13.5 | 13.5 | 0% | 4% | $69,290,733 | $72,303,202 |
Munhall Borough | 10.75 | 10.75 | 0% | 15% | $343,976,250 | $396,443,313 |
Neville Township | 4.75 | 4.45 | -6% | 56% | $115,454,710 | $180,415,900 |
North Braddock Borough | 11 | 11 | 0% | 5% | $81,555,520 | $85,425,050 |
North Fayette Township | 3.9 | 3.29 | -16% | 28% | $975,150,219 | $1,244,180,170 |
North Versailles Township | 8 | 7.75 | -3% | 19% | $403,995,903 | $479,999,556 |
O'Hara Township | 2.2 | 1.72 | -22% | 28% | $946,945,376 | $1,210,619,136 |
Oakdale Borough | 4 | 2.99 | -25% | 28% | $55,189,040 | $70,480,800 |
Oakmont Borough | 4.5 | 3.4 | -24% | 34% | $352,768,460 | $471,802,000 |
Ohio Township | 2.75 | 2.29 | -17% | 26% | $462,609,181 | $584,147,030 |
Penn Hills Township | 5.6 | 5.44 | -3% | 9% | $1,524,343,200 | $1,666,222,386 |
Pennsbury Village | 5.9 | 4.19 | -29% | 55% | $29,413,900 | $45,449,400 |
Pine Township | 1.2 | 0.99 | -17% | 29% | $1,221,269,871 | $1,577,523,895 |
Pitcairn Borough | 5.75 | 5.75 | 0% | -4% | $65,541,068 | $62,952,885 |
Pleasant Hills Borough | 6.60 | 5.32 | -19% | 33% | $480,934,987 | $640,882,300 |
Plum Borough | 4.3 | 4.3 | 0 | 22% | $1,263,294,181 | $1,547,171,865 |
Port Vue Borough | 7.86 | 7.86 | 0% | 17% | $95,549,664 | $111,808,100 |
Rankin Borough | 13.8 | 9.69 | -30% | 68% | $14,105,700 | $23,687,400 |
Reserve Township | 5.24 | 4.47 | -15% | 26% | $125,862,735 | $158,224,900 |
Richland Township | 2.75 | 2.2 | -20% | 30% | $780,771,185 | $1,016,766,735 |
Robinson Township | 3.05 | 2.6 | -15% | 25% | $1,462,971,976 | $1,834,272,081 |
Ross Township | 3 | 2.7 | -10% | 28% | $1,994,947,735 | $2,557,684,825 |
Rosslyn Farms Borough | 9.97 | 6.88 | -31% | 43% | $46,481,200 | $66,638,000 |
Scott Township | 5 | 4.45 | -11% | 31% | $789,915,965 | $1,032,589,742 |
**Sewickley Borough | 7.3 | 6.5 | -11% | 47% | $320,117,981 | $471,845,830 |
Sewickley Heights Borough | 3.75 | 2.90 | -23% | 37% | $224,688,521 | $307,784,200 |
Sewickley Hills Borough | 3 | 2.37 | -21% | 45% | $58,982,600 | $85,381,000 |
Shaler Township | 3.05 | 2.49 | -18% | 30% | $1,363,347,516 | $1,766,212,250 |
Sharpsburg Borough | 8.5 | 6.47 | -24% | 36% | $91,784,990 | $125,268,238 |
South Fayette Township | 3.84 | 3.48 | -9% | 33% | $921,813,543 | $1,230,512,877 |
South Park Township | 3.6 | 3.062 | -15% | 23% | $594,774,716 | $731,737,500 |
South Versailles Township | 2.9 | 2.9 | 0% | 58% | $9,128,200 | $14,432,100 |
Springdale Borough | 6.5 | 4.5 | -31% | 38% | $124,284,516 | $171,228,200 |
Springdale Township | 5.5 | 5 | -9% | 13% | $74,326,100 | $83,864,400 |
Stowe Township | 11.25 | 10.48 | -7% | 12% | $172,727,132 | $193,009,911 |
Swissvale Borough | 10.1 | 7.04 | -30% | 37% | $245,457,864 | $336,701,970 |
Tarentum Borough | 5.48 | 5.48 | 0% | 11% | $99,800,250 | $110,486,900 |
Thornburg Borough | 6.5 | 5.6 | -14% | 23% | $48,228,400 | $59,523,500 |
Trafford Borough | 28.5 | 28.5 | 0% | 138% | $2,035,100 | $4,846,000 |
Turtle Creek Borough | 8.5 | 7.75 | -9% | 20% | $101,744,950 | $121,864,150 |
Upper St. Clair Township | 4.6 | 3.83 | -17% | 20% | $1,686,740,170 | $2,030,049,782 |
Verona Borough | 8 | 8 | 0% | 9% | $88,873,235 | $97,240,800 |
Versailles Borough | 8 | 7 | -13% | 17% | $44,486,654 | $52,138,446 |
Wall Borough | 8 | 8 | 0% | 17% | $11,532,750 | $13,533,600 |
West Deer Township | 2.35 | 2.03 | -14% | 29% | $567,488,178 | $732,931,158 |
West Elizabeth Borough | 6 | 6 | 0 | 53% | $11,511,765 | $17,582,000 |
West Homestead Borough | 9.31 | 7.05 | -24% | 38% | $126,312,716 | $173,696,575 |
West Mifflin Borough | 7.27 | 8.02 | 10% | 38% | $980,932,225 | $1,358,049,615 |
West View Borough | 6.68 | 5.4 | -19% | 30% | $259,108,021 | $336,289,185 |
Whitaker Borough | 9.58 | 9.00 | -6% | 12% | $27,931,039 | $31,308,244 |
White Oak Borough | 5.66 | 4.66 | -18% | 20% | $337,175,168 | $406,261,608 |
Whitehall Borough | 5.5 | 4.32 | -21% | 24% | $651,441,328 | $809,901,000 |
Wilkins Township | 5.51 | 4.67 | -15% | 27% | $342,506,224 | $434,762,370 |
Wilkinsburg Borough | 14 | 14 | 0% | 20% | $358,704,445 | $429,777,302 |
Wilmerding Borough | 8 | 8 | 0% | 13% | $41,939,110 | $47,259,650 |
Note #1: Certified Assessed Value figures above are based upon the file of assessed values sent to municipalities for setting their millage rates on December 13, 2012.
Note #2: 2012 Millage Rates were obtained from the Treasurer of Allegheny County. 2013 Millage Rates were obtained through research by the County Controller’s office and direct contact with individual municipalities.
Note #3: Millage rates for all school districts besides the Pittsburgh Public Schools will be set for the fiscal year starting July 1, 2013. This site will be updated as those millage rates become available.
*Sought and received court permission to exceed 5% windfall limit,
per 16 P.S. 4980.2(d).
**Sought and received court permission to exceed 5% windfall limit,
per 16 P.S. 4980.2(d), escrow account established for excess revenue.
As of 5-12-14