Frequently Asked Questions Please e-mail us if you have any questions that are not answered here. Pennsylvania has a constitutional requirement for uniformity of taxation.
Counties are the governmental unit principally responsible for assessments.
A countywide reassessment is conducted, and the values are determined according to the market as of the date of the reassessment. The county then applies a percentage to that market value to calculate the assessment. Dauphin County's base year is 1985. Our ratio of assessment is 100 percent. Thus, our assessments presently represent 100 percent of a property's 1985 market value.