COUNTY-WIDE REASSESSMENT RATIO CHANGE
January 6, 2026

MILFORD, PA ― In 2026, Pike County will change the predetermined assessment ratio from 25% to 100% of the 1994 base value. This change will go into effect for 2027. The 25% ratio was set by the Board of Assessment Appeals in 1996 and has not been changed since. With a county-wide reassessment planned, it has been determined that values set at 100% will make more sense to all taxpayers.

This 2026 ratio change will not necessarily impact the taxes you pay in 2027. The law (referenced below) states that in the year of a reassessment or ratio change, all property tax authorities must roll their millage rates back to a point of breakeven, in other words, revenue neutral.

Example of a current property assessment:

Base year 1996 value of 80,000 with a Predetermined ratio of 25%

Current assessment:   20,000

Current county tax rate at face 27.99 or the decimal equivalent of 0.02799

Formula:          80,000 x 25% or 0.25 = 20,000

                        20,000 x 0.02799 = $559.80

New base year 2026 value of 80,000 with a Predetermined ratio of 100%

New assessment:        80,000

Revised county tax rate at face 6.9975 or the decimal equivalent of 0.0069975

Formula:          80,000 x 100% or 1.00 = 80,000

                        80,000 x 0.0069975 = $559.80

So, when the new reassessed values of 2028 arrive indicating the current market value of the property, owners can easily determine the value change based on 100% of the before a 1996 value versus the new 2028 value.