Montgomery County, Pennsylvania property tax

ACS 5-year median real estate taxes paid (table B25103) divided by ACS 5-year median value of owner-occupied housing units (table B25077), county-wide. This is a ratio of two independently estimated medians — not the median of the ratio, and not a rate any parcel is billed. It reflects the actual mix of overlapping districts, exemptions and assessment caps as experienced by owner-occupants, and it lags: a 5-year sample centres about two and a half years before its end date.

Layer 1 of the county property-tax corpus: a MEASURED baseline from ACS 2020-2024 5-year, not a published rate. No statutory rate, assessment ratio or exemption has been collected for these counties yet, so nothing here should be read as what a particular property would be billed.

Three structural facts that make Pennsylvania unlike anything else recorded so far. There are THREE assessment regimes, not one: the Consolidated County Assessment Law reaches counties of the second class A through eighth, while Philadelphia runs on the General County Assessment Law of 1933 and Allegheny on the Second Class County Assessment Law of 1939. There is no reassessment mandate anywhere in the statute. And the Common Level Ratio has a JULY-TO-JUNE validity window keyed to the appeal year, certified after the calendar year it measures — so the 2025 ratios govern 1 July 2026 through 30 June 2027, and a record stamped for a tax year straddles two of them. For the five counties that reassessed effective 2026 — Clarion, Lackawanna, Perry, Schuylkill and Warren — the correct figure is 100, not the printed ratio. Corrections to the received account. Scranton ENDED its split rate for 2026, after Lackawanna's first countywide reassessment since 1968; the city said so in its own adopted budget. The homestead exclusion is available to any political subdivision and not only school districts, and its 50% ceiling is statutory rather than constitutional since the 2017 amendment raised the constitutional limit to 100% without the statute following. The Property Tax/Rent Rebate is a cheque from the State Lottery Fund and does not touch a bill. Citation hazard specific to the General Assembly hosts: palegis.us and legis.state.pa.us return 403 to a plain client, AND their HTM statute view is client-rendered — it ships an empty iframe and fills it with JavaScript, so a 200 there contains no statutory text whatever. The PDF view of the same statute does carry the text. Where a figure could be anchored on pacodeandbulletin.gov instead, it has been: the Legislative Reference Bureau serves the Pennsylvania Bulletin un-gated and server-rendered, and it is where both the Common Level Ratios and the Act 1 index become legally operative.