The Pennsylvania instructions for Tax Assessment Appeals from the Decision of the Board of Assessment Appeals can be divided into two categories: appeals by petition and appeals by notice. Appeals by Petition: Appeals by petition are used when taxpayers disagree with the decisions of the Board of Assessment Appeals. These appeals are filed in the county court of common pleas. The petition must be filed within 30 days of the date the Board of Assessment Appeals’ decision is mailed. The petition must include a statement of the facts and grounds on which the taxpayer is basing the appeal and the amount of the assessment that the taxpayer is challenging. The court will notify the Board of Assessment Appeals and the local taxing authority of the appeal. The court will then conduct a hearing to determine the validity of the appeal. Appeals by Notice: Appeals by notice are used when the taxpayer disagrees with the assessment of the local taxing authority. Taxpayers must file a notice of appeal with the local taxing authority within 30 days of the date the assessment is mailed. The notice must include a statement of the facts and grounds on which the taxpayer is basing the appeal and the amount of the assessment that the taxpayer is challenging. The local taxing authority must then provide notice to the Board of Assessment Appeals and the taxpayer of the appeal. The Board of Assessment Appeals will then hold a hearing to determine the validity of the appeal. Keywords: Pennsylvania, Tax Assessment Appeals, Board of Assessment Appeals, appeals by petition, appeals by notice, petition, notice, county court of common pleas, local taxing authority, statement of facts, grounds, assessment, hearing.