Pennsylvania Tax Assessment Appeals from the Decision of the Board of Assessment Appeals packet is a process for taxpayers to contest their property tax assessment. It allows taxpayers to formally challenge their reassessment or appeal the decision of their local Board of Assessment Appeals (BAA). There are two types of Pennsylvania Tax Assessment Appeals from the Decision of the Board of Assessment Appeals packet: Real Estate Tax Assessment Appeals and Personal Property Tax Assessment Appeals. Real Estate Tax Assessment Appeals allow taxpayers to contest the reassessment of their real estate property by the county and local taxing bodies. The appeal must be filed within 45 days of the mailing of the assessment notice, and the taxpayer must provide legal grounds for the appeal. Personal Property Tax Assessment Appeals allow taxpayers to contest their personal property assessment. This type of appeal is more complex than real estate tax assessment appeals, as the taxpayer must provide evidence that the assessment is incorrect or excessive. The appeal must be filed within 90 days of the mailing of the assessment notice. In both types of appeals, the taxpayer may be required to submit supporting documents and provide testimony at an evidentiary hearing. The BAA will then review all evidence and make a decision on the appeal. The BAA's decision is final and binding, unless the taxpayer chooses to appeal the decision to the Court of Common Pleas.