Lehigh County Tax Assessment Search & Records

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Lehigh County, Pennsylvania · ORA · PIN/PAR · 2013 Base Year · 2026 Records

Search a Lehigh County Assessment and Read the Record Before You Use the Value

Lehigh County’s public property search is more useful than a simple owner lookup. A parcel page can show the physical property, PIN/PAR, tax authority, school district, assessment, Homestead status, sales history, building characteristics and estimated tax information.

The key is knowing what each number means. Lehigh County still uses a 2013 assessment base year, while today’s market may be very different. Current tax collection, delinquent tax claims, deeds and formal assessment appeals also belong to different offices.

Start with the quick answer Search assessment records Understand the value
Location check: this page is for Lehigh County, Pennsylvania, including properties in places such as Allentown, Emmaus, Whitehall, Macungie, Catasauqua and the Lehigh County side of Bethlehem. A Bethlehem mailing address can also be in Northampton County, so verify the physical county before relying on the record.

Quick answer: start with Lehigh County Online Records Access

Open the official Lehigh County Property Search. Enter at least four characters, choose the correct search type, complete the CAPTCHA and open the matching parcel. When you find the correct property, save its PIN/PAR before moving to GIS, deeds, tax collection or an appeal.

1 Search Owner, address or parcel identifier.
2 Verify Match property address and PIN/PAR.
3 Read Assessment, base year, exemptions and sales.
4 Route Tax collector, Tax Claim, deed or appeal.

Lehigh County assessment facts at a glance

Assessment office Lehigh County Office of Assessment
Assessment phone 610-782-3038
Government Center 17 S. 7th St., Allentown
Search minimum 4 characters
PIN format PIN or PIN + PAR
Assessment base 2013 base year
2026 county rate 3.78 mills
Current CLR 47.0% for appeal use
CLR factor 2.13 through June 30, 2027
Annual appeal August 1 deadline rule
Open official property search Open Assessment Home

Choose the Lehigh County record you actually need

Assessment records, current tax bills, delinquent tax claims, deeds and parcel maps can all describe the same property. They are not interchangeable.

Use the right Pennsylvania office

Assessment, tax collection, delinquent taxes and deeds follow different routes

A
ASSESSMENT PIN/PAR
Assessed value
Property facts
BAA
APPEAL BOARD Annual appeal
Interim appeal
Hearing
$
TAX COLLECTOR Current tax bill
Discount / face
Payment
TC
TAX CLAIM Delinquent taxes
Certified search
Tax sale
D
RECORDER Deeds
Mortgages
Recorded land records
Lehigh County property question → correct record source
What you need
Correct source
What it gives you
Important limit
Owner display, PIN, assessed value or building details
Office of Assessment / ORA
Property overview, assessment and parcel details.
Owner display is not a title opinion.
Formal assessment challenge
Board of Assessment Appeals
Annual, interim and exemption appeal process.
Filing rules and deadlines are strict.
Current county, municipal or school bill
Assigned tax collector
Current collectible tax amount and payment instructions.
Collector varies by municipality/tax authority.
Delinquent taxes or certified tax search
Lehigh County Tax Claim Bureau
Delinquent account research, certified searches and tax-sale information.
It does not determine assessment fairness.
Deed, mortgage or legal land instrument
Recorder of Deeds / LANDEX
Recorded ownership and land-document history.
Assessment history does not replace deed research.
No-result fixes

If the Lehigh County property search does not find the parcel

“You must type at least 4 characters” appears Add enough of the owner, street or parcel search text to satisfy the four-character minimum.
Address returns no match Remove punctuation and use the County’s published street suffix abbreviation instead of a full or unusual variation.
PIN search fails Try the 12-digit PIN by itself first. If the parcel has a PAR number, enter the PIN, one space and the PAR.
Several properties look similar Open each plausible record and compare the property address, tax authority, school district, acreage or lot size and Parcel ID.
Recent buyer does not match the owner display Use the assessment page for parcel identification, then check the latest recorded deed when legal ownership matters.
Text search remains difficult Open Assessment Home and choose the County Parcel Viewer to locate the property visually.
Open Assessment Home → Parcel Viewer
Property record decoder

A Lehigh assessment page contains more than the assessed value

Useful fields on the 2026 Lehigh County property record
Record field
What it tells you
Why it matters
Owner Name
Owner associated with the assessment account.
Useful search clue, but not a substitute for recorded title research.
Owner Address
Mailing address associated with the owner.
Do not confuse this with the property location.
Property Address
Physical or situs location of the parcel.
Use this to confirm the correct parcel.
Tax Authority
Municipality connected with the tax record.
Helps identify the correct current tax collector.
School District
School taxing jurisdiction assigned to the parcel.
School millage is often a major part of the total tax.
Parcel ID
Current PIN/PAR identifier.
Best identifier to save for later research.
Old Parcel ID
Older parcel-number format when available.
Can help connect older deeds or records.
Class / Land Use
How the property is classified in the assessment system.
A classification error can affect valuation analysis.
Homestead Act 72
Homestead application/enrollment information.
Tax relief may not be visible simply by looking at market value.
Preferential Land Act
Shows whether Act 319 preferential land treatment is recorded.
Farm/forest valuation can differ from ordinary assessment treatment.
Assessment Base Year
Current records show 2013.
A 2026 assessment is not automatically equal to a 2026 sale price.
Taxable Land / Building
Assessment allocated between land and improvements.
Useful when the disagreement involves only one component.
Sales History
Sale date, associated owner, document ID and sale price where available.
Helps identify market evidence and Recorder documents.
Estimated Taxes
County, school and municipal estimate based on displayed millage.
Useful estimate, but not always the collectible bill.
Homestead warning: current property pages state that their estimated-tax calculation may not reflect a reduction received through Homestead Act 72. Do not treat the portal’s estimate as a payoff statement.
2013 assessment base year

Why a Lehigh County assessed value can be much lower than today’s sale price

Lehigh County’s current 2026 parcel records identify 2013 as the assessment base year. The countywide reassessment that became effective for 2013 also established a 100% predetermined assessment ratio at that base-year level.

That does not mean a 2026 assessment should equal the amount a home would sell for today. Market prices have changed since the base year, which is one reason Pennsylvania publishes a separate Common Level Ratio for assessment appeals.

1. Property facts Land, improvement, use, size and other assessment characteristics.
2. 2013 base-year value Assessment is expressed within Lehigh County’s base-year system.
3. Current market evidence Recent arms-length sales can show how today’s market differs from the older base.
4. Appeal methodology The Board applies Pennsylvania assessment law and applicable ratio rules after considering evidence.
Useful comparison: compare your assessment with similar Lehigh County properties and their assessments—not simply with one current sale price. For an appeal, build evidence around fair market value and the legally applicable assessment methodology.
Current Pennsylvania CLR

Lehigh County’s current Common Level Ratio is 47.0%

Pennsylvania’s State Tax Equalization Board certified a 47.0% Common Level Ratio for Lehigh County for use from July 1, 2026 through June 30, 2027. The corresponding published CLR factor is 2.13.

47.0% CLR The median assessed-value-to-current-market-value relationship certified by STEB for the current period.
2.13 factor Reciprocal factor published for the July 1, 2026 through June 30, 2027 period.
Appeal use Pennsylvania explicitly states that the CLR is used in the real-property assessment appeal process, not as a general substitute for an appraisal.
Do not calculate your tax bill with the 47% CLR. The CLR and CLR factor are not ordinary millage rates and are not a tax discount. They serve specific Pennsylvania valuation and appeal functions.
Open Pennsylvania STEB resources
Millage calculator

Estimate how Lehigh County millage applies to an assessment

Assessment-to-tax calculator

One mill equals $1 of tax for every $1,000 of taxable assessment. Lehigh County’s published 2026 county rate is 3.78 mills, but school and municipal rates vary by parcel.

Enter the property’s assessment and any combined millage you want to model. This does not account for every exemption, split-rate municipality, special levy or billing adjustment.

County at 3.78 mills $756
Example combined tax $6,000
Tax per 1 mill $200

Formula: assessment × mills ÷ 1,000. Check the parcel’s actual municipality and school district before using a combined rate.

Open official Lehigh millage sheet
Tax-relief record checks

Check Homestead and preferential-land status on the parcel itself

A Lehigh County property detail page can show whether a Homestead Act 72 application is approved, pending, rejected or available to apply. It can also show whether the parcel is enrolled under the Preferential Land Act.

Homestead / Farmstead Designed for qualifying primary residences and farmsteads under Pennsylvania’s property-tax relief system.
Act 319 — Clean and Green Qualifying agricultural, agricultural reserve and forest reserve land can receive use-value treatment instead of ordinary fair-market assessment treatment.
Agricultural Easement The property record separately identifies whether an agricultural easement is recorded in the assessment system.
Do not infer tax relief from ownership alone. Open the actual parcel and read the Homestead Act 72 and Preferential Land Act fields for the year you are researching.
Open Taxpayer Relief Act information
Current 2026 appeal status

The ordinary Lehigh County annual appeal deadline has passed

Lehigh County’s current Board of Assessment Appeals rules state that annual real-estate appeals, including exemption appeals, must be properly filed no later than 4:00 p.m. on August 1. As of September 2026, the ordinary annual filing window has passed.

Lehigh County assessment appeal fees and timing
Appeal type
Current filing fee
Timing / rule
Residential annual appeal
$50 per parcel
Annual appeal must be received by the August 1 deadline.
Commercial annual appeal
$200 per parcel
Separate form and fee for each parcel.
Exemption appeal
$200 per parcel
Included in the annual August 1 filing rule.
Interim appeal
No fee
Use the filing deadline printed on the Assessment Office notice.
Hearing reschedule
$25 per parcel
Reschedule request and fee are required.
Mailing is not enough: the current rules say the appeal must be received by the deadline. A postmark after which the filing arrives late does not establish timely filing, and faxed annual appeals are not accepted as timely filings.

Evidence the Board’s rules specifically address

Owner’s opinion of fair market value
Recent agreement of sale
Settlement sheet for a recent purchase
Current subject-property photographs
Comparable market evidence
PA-certified appraisal or broker-appraisal
Lease information for rental property
Property-record errors affecting value
Appraisal-report rule: the current Board rules state that qualifying appraisal reports must be completed by a Pennsylvania State Certified Appraiser or Broker-Appraiser within the previous 12 months, with required copies submitted at least 10 days before the hearing.
Read current appeal rules Open Assessment Office
Tax records are split by status

Current taxes and delinquent taxes do not use the same Lehigh County route

Your assessment record identifies the tax authority and school district and may display estimated taxes. For an actual current collectible bill, use the tax collector assigned to that municipality or taxing authority. Delinquent accounts move into the Tax Claim system.

Current tax bill

Use Lehigh County’s Tax Collectors directory to identify the collector assigned to the municipality connected with your parcel.

Find the current tax collector
Delinquent property tax

Use the Lehigh County Tax Claim Bureau for overdue property-tax accounts, delinquent payments and tax-sale questions.

Open Tax Claim Bureau
Certified tax search

Use a certified search when you need the Tax Claim Bureau to certify its tax-claim information rather than relying on an ordinary web lookup.

Certified Tax Search

Current certified tax-search fees

Lehigh County Tax Claim certified search pricing
Delivery method
Published fee
What the Tax Claim Bureau requires
Walk-in
$5
Prepayment and correct parcel/map information.
US mail / prepaid overnight
$20
Include the required return-delivery information.
Fax
$30
Include a fax number.
Certified-search detail: the Tax Claim Bureau says prepayment is required and the Map Number must be included in the memo section of the check.
Parcel Viewer

Use Lehigh County GIS when the map is easier than the text search

The official parcel system includes PIN, acreage, situs address, municipality and other geographic fields. It is useful for locating vacant land, confirming the municipality and comparing neighboring parcels.

Open Assessment Home Choose the Parcel Viewer link from the Assessment navigation.
Locate the property Use the address or parcel information you already have.
Copy the PIN Return to ORA and run the PIN search for the full assessment record.
Verify legal questions elsewhere Use recorded plans, deeds and professional survey work when exact boundaries matter.
Open Assessment Home → Parcel Viewer Open Lehigh County GIS
Assessment Office

Lehigh County assessment contact and office map

Lehigh County Office of Assessment

Address
17 South 7th Street, Room 517, Allentown, PA 18101-2401
Phone 610-782-3038
Fax 610-871-1442
Appeal filing Assessment Office, 5th Floor
Public filing hours Monday–Friday, 8:00 a.m.–4:00 p.m.
Best for Assessment records, property-value questions, Homestead status, Act 319 and appeal filing.
Official Assessment page Send Assessment inquiry
Appeal visit: if you are hand-delivering an assessment appeal, use the Assessment Office on the fifth floor and do not rely on a mailing postmark to establish the filing date.
Lehigh assessment terms

Record terms worth understanding before you compare values

PIN Parcel Identification Number used to identify the property in County systems.
PAR Additional parcel identifier that can be entered after the PIN with a space in the ORA PIN search.
Base Year Reference year used for the county assessment system; current Lehigh records identify 2013.
Mill $1 of property tax for every $1,000 of taxable assessed value.
Common Level Ratio STEB-certified relationship between base-year assessments and current market values used in the assessment appeal process.
Act 319 Pennsylvania Clean and Green preferential assessment program for qualifying agricultural, agricultural reserve and forest reserve land.
10 Lehigh County-specific answers

Lehigh County tax assessment search and records FAQs

1. Where can I search Lehigh County property assessments online?

Use Lehigh County Online Records Access Property Search at home.lehighcounty.org/ORA.UI/Public/PropertySearch. Enter at least four characters, select the search type, complete the CAPTCHA and open the matching parcel record.

2. Can I search a Lehigh County assessment by PIN?

Yes. The County says you may enter a PIN by itself or enter the PIN and PAR number separated by one space. The published example format is a 12-digit PIN, optionally followed by the PAR.

3. Why does the Lehigh County property search reject my entry?

The search requires at least four characters and does not permit special characters. If an address fails, simplify it and use the County’s accepted street directions and abbreviations such as ST, RD, AVE, DR or LN.

4. What is the assessment base year in Lehigh County?

Current Lehigh County property records identify 2013 as the assessment base year. That means a 2026 assessment should not automatically be compared dollar-for-dollar with a current 2026 sale price.

5. What is Lehigh County’s current Common Level Ratio?

Pennsylvania’s State Tax Equalization Board certified Lehigh County’s 2025 CLR at 47.0% for use from July 1, 2026 through June 30, 2027. The corresponding published CLR factor is 2.13, and Pennsylvania states that CLR use is limited to the real-property assessment appeal process.

6. What is Lehigh County’s 2026 county property-tax millage?

Lehigh County’s 2026 county millage is 3.78 mills. School and municipal rates vary by the property’s school district and municipality, so 3.78 mills is not the parcel’s complete combined tax rate.

7. Can I still file the ordinary 2026 Lehigh County annual assessment appeal?

The County’s current rules require annual assessment appeals to be received by 4:00 p.m. on August 1. As of September 2026, that ordinary annual filing period has passed. Interim appeals use the deadline printed on the Assessment Office notice.

8. How much does a Lehigh County assessment appeal cost?

Current County rules list a $50 per-parcel fee for residential annual appeals, $200 for commercial appeals, $200 for exemption appeals and $25 for a hearing reschedule. Interim appeals do not have a filing fee.

9. Where do I check delinquent Lehigh County property taxes?

Use the Lehigh County Tax Claim Bureau for delinquent property-tax research, delinquent payments, certified tax searches and tax-sale questions. Current taxes should be checked with the collector assigned to the parcel’s municipality or taxing authority.

10. Is the Lehigh County Parcel Viewer a legal property survey?

No. Use the Parcel Viewer and GIS for parcel identification and geographic context. When an exact boundary, easement or legal description matters, verify the recorded deed or plan and use a licensed surveyor when appropriate.

Official Lehigh County and Pennsylvania resources

Independent property-information guide: CountyAuditors.org is not Lehigh County, the Office of Assessment, Board of Assessment Appeals, a local tax collector, the Tax Claim Bureau, Recorder of Deeds or Pennsylvania State Tax Equalization Board. Assessment records are useful for parcel and tax research but are not a title opinion, legal survey, appraisal, certified tax payoff or legal advice. Verify account-specific values, appeal deadlines, current tax balances and legal property information with the responsible public office before acting.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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