Centre County is a 4th Class County and the Assessment Office is administered under 4th to 8th Class and General County Assessment law. This Class of Assessment Law requires a three-member Board of Assessment Appeals for the purpose of hearing Assessment Appeals. Appeals of assessments can be submitted by property owners and taxing bodies alike, for the purpose of correcting over or under-assessed properties. Appeals may be undertaken any year when filed on or before September 1, with results effective at the beginning of the subsequent tax year. In addition, an appeal may be filed within 40 days of an assessment change notice issued by this office after a change has occurred to a property effectively changing its market value.