In Western Pennsylvania, split-level and bi-level homes are sometimes over-assessed due to how square footage is recorded in county property records.

The issue usually involves below-grade space.

What’s the Problem?

Professional appraisal standards distinguish between:

Above-grade living area (valued higher)
Below-grade finished space (valued differently)

With split-level and bi-level homes, portions of the lower level may be partially or fully below grade but are sometimes recorded as above-grade in assessment data. When that happens, the home can appear larger on paper than it truly is.

Why This Affects Your Taxes

If below-grade space is incorrectly counted as above-grade:

Recorded square footage may be inflated
Assessed value may exceed similar homes
Property taxes may be higher than warranted

This is a classification issue—not a claim that finished space has no value.

How an Appraisal Helps

A property-specific appraisal can:

Measure the home using accepted standards
Separate above-grade and below-grade areas correctly
Provide credible support for a tax appeal

Should I Appeal My Property Tax Assessment?

A tax appeal may be worth exploring if several of the following apply to your property:

Review Your Property Record

☐ The county record lists more above-grade square footage than your home actually has
☐ Finished basement or lower-level space appears to be counted as full living area
☐ Your home style is split-level, bi-level, or split-entry

Compare to Similar Homes

☐ Similar homes in your neighborhood have lower assessed values
☐ Nearby properties of similar size and age have lower tax bills
☐ Your assessment seems high compared to recent sales of similar homes

Look at Your Home’s Characteristics

☐ Your home is older or has limited updates compared to higher-assessed properties
☐ The layout or design is less typical for the area
☐ Your home has functional limitations that buyers react to

Review Market Information

☐ Recent comparable sales suggest a lower market value than the assessment implies
☐ Your assessed value exceeds what homes are actually selling for

Consider Professional Support

☐ You haven’t had a recent appraisal that verifies square footage and condition
☐ You want independent, defensible evidence rather than estimates or assumptions

If you checked three or more boxes, a professional review or appraisal may help determine whether a tax appeal is appropriate.

Not every assessment error leads to savings—but inaccurate data often does.