How do I recover excess property tax payments I made on co-owned inherited real estate in North Carolina? - Pennsylvania
The Short Answer
In Pennsylvania, recovering “extra” property tax payments usually depends on why you paid too much. If the taxing authority was overpaid (for example, a duplicate payment or payment made in error), Pennsylvania law generally allows you to request a refund or credit within specific time limits. If you paid more than your fair share as a co-owner of inherited property, the issue is often a reimbursement/contribution dispute among co-owners or the estate, not a tax-refund issue.
What Pennsylvania Law Says
There are two common legal paths in situations like yours: (1) a refund/credit request from the local taxing authority if an overpayment was made to the government, and/or (2) a contribution/estate accounting issue if you paid taxes that other heirs/co-owners should have shared. Which path applies depends on the deed status (estate-owned vs. already distributed), who was billed, and whether the payment was truly an “overpayment” versus a “disproportionate share.”
The Statute
The primary law governing a local tax overpayment refund request is 53 Pa.C.S. § 8425.
This statute establishes that a taxpayer who paid an eligible local tax may request a refund or credit, but must do so within the statute’s deadlines (generally tied to the due date for payment and/or the date of actual payment).
Why You Should Speak with an Attorney
Even when it feels straightforward (“I paid too much—pay me back”), inherited, co-owned real estate can create overlapping issues between probate/estate administration and local tax law. Legal outcomes often depend on:
- Strict Deadlines: Refund/credit requests to a local taxing authority are time-limited under 53 Pa.C.S. § 8425. Missing the window can eliminate leverage, even if the overpayment is real.
- Burden of Proof: You may need to prove the payment was an actual overpayment (duplicate/wrong amount/wrong parcel) versus a voluntary payment of a bill that was correctly due for the property.
- Exceptions and “who owes what”: If the taxes were correctly due but you paid more than your share, the remedy may be against the other co-owners (or handled through estate accounting), not a refund from the county/municipality. If the issue traces back to an assessment mistake, different rules can apply (for example, refunds tied to clerical/mathematical assessment errors under 53 Pa.C.S. § 8816).
These cases also commonly intersect with disputes about title, possession, and whether a sale or partition is needed to resolve ongoing expenses. If you’re dealing with an uncooperative co-owner, you may also want to read: Can heirs force the sale of inherited real estate in Pennsylvania if a co-owner refuses to cooperate?. And if the tax situation is escalating, see: How Can I Stop a Property Tax Foreclosure on an Inherited Home in Pennsylvania?.
Trying to handle this alone can lead to missed deadlines, the wrong filing with the wrong office, or a situation where you accidentally waive arguments that could have supported reimbursement.
Get Connected with a Pennsylvania Attorney
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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.