A. A non-refundable filing fee of $50.00 per parcel or where several parcels comprise a property as a whole,
$50.00 for the main parcel plus $10.00 for each additional parcel that comprises the whole, is required when
filing this appeal form per County Council of Erie Ordinance No. 157, 2007. When multiple property assessments
are being appealed through one payment, the payor is required to submit a detailed list of properties being
appealed, indicating on this list County Index Number, Location of Property, Property Owner, Name of Attorney (if
applicable), Check Number and/or Amount remitted.
B. An exterior photograph of the property being appealed is available at the hearing. Other photographs that may offer
additional information to the Board should be brought to the hearing.
C. All Notice of Intention to Appeal forms are to be executed by the actual “aggrieved party,” which means the land
owner whose property is in question or a “duly authorized agent.” If a corporation is the aggrieved party, the
application must be executed by an officer of the corporation and the signature must bear the seal of the corporation in
accordance with the law. If a partner or sole proprietorship is the aggrieved party, a principal of such business
organization must execute this Notice of Intention to Appeal.
D. You may represent yourself, or be represented by an attorney in your absence. Only attorneys-at-law licensed to
practice in the Commonwealth of Pennsylvania may represent aggrieved parties at the appeal hearings before the
Board. Nothing in this section shall permit the unauthorized practice of law by an individual who is not an
attorney-at-law.
If the property subject to an assessment appeal is owned by and in the name of a corporation and not an individual
property owner, then that corporation must
have an attorney represent its interests before the Board of
Assessment Appeals. This rule applies to privately held or publicly traded corporations, as well as Non-Profit
corporations. Paragraph C and its provisions regarding corporate agents filing a “Notice of Intention to Appeal
Property Assessment” form on behalf of the corporation shall remain effective and shall not be altered by the
requirement of this provision.
E. Please submit two (2) copies of all data that you wish the Board to consider, including current appraisals, ten (10)
days prior to your scheduled appeal hearing. An appraisal, if submitted, will be considered current if it is effective
within six months of the appeal. All appraisals are to meet Uniform Standards of Professional Appraisal Practice set
forth by the Commonwealth of Pennsylvania. If an Appraisal is submitted, the Appraiser must be present to testify
as to the certification of value. Any evidence not meeting the above requirements may be excluded as evidence at the
discretion of the Board, or if admitted as evidence, the weight to be given such evidence shall be within the sole
discretion of the Board.
F. If this is a rental, commercial, industrial or any income-producing property, which is subject to lease or other
agreement respecting ownership or use, the appellant must produce two (2) copies of all current leases
in all of its or
their terms ALONG WITH THREE YEARS OF CURRENT INCOME AND EXPENSE REPORTS INCLUDING
THE MOST CURRENT YEAR ten (10) days prior to the time and place fixed for hearing appeal, together with
verification or affidavit by the aggrieved party or its, her or his authorized employee or agent that the same constitutes
all agreements, in all of their terms, touching upon the ownership and/or use of the parcels in question. In the event
that appellant is a lessee, licensee or other possessor not holding the fee, whose standing arises from an agreement to
pay real estate taxes under any such lease, license or other contract, said verification shall be accompanied by written
authorization executed by the fee holder and evidencing notice to the title holder of the taking of the appeal.
This must be completed if you will be represented by an attorney.
VERIFICATION OF AUTHORIZATION
I hereby verify, affirm, and swear that I am the duly authorized agent for the owner/owners of this parcel being appealed and
that I am authorized as an agent to file the Notice of Intention to Appeal Property Assessment of said property before the Erie
County Board of Assessment Appeals. I verify, affirm, and swear that the statements made herein and in the Notice of
Intention to Appeal are subject to the penalties of 18 PA C.S.A. §4903 and §4904 relating to false swearing and unsworn
falsification to authorities.
Signed Date
(Authorized Agent)
Signed Date
(Property Owner)
