Lackawanna County begins countywide reassessment; tentative values take effect Jan. 1, 2026

Tyler Technologies representatives and the Lackawanna County Assessment Office explained the countywide reassessment process and timelines at a public outreach meeting, telling residents that tentative value notices will be mailed this summer and new assessed values will take effect Jan. 1, 2026.

The reassessment, the presenters said, is intended to update a base year that the county has used since 1968 so assessed values reflect recent market activity and distribute the tax burden more equitably. Samantha Edwards, project manager for Tyler Technologies, told the audience that “property assessments are calculated using base year methodology” and that “all valuation tables will remain static until the next countywide reassessment occurs.”

Why it matters: Lackawanna County officials and Tyler said the reassessment will change assessed values across the county but will not increase total tax revenue in the reassessment year. Patrick Tobin, director of the Lackawanna County Assessment Office, explained the legal constraint: “By state law, total county wide tax revenues from Lackawanna County cannot be more in 2026 than they were in 2025.” Millage rates, he said, will be adjusted when the new assessed values are certified so taxing bodies remain revenue neutral for 2026.

Process and timeline: Tyler and county staff described a multi-step process. Data collection began in May 2022 and continued through December 2024, with a sales study covering Jan. 1, 2022, through June 30, 2024. Tyler’s valuation specialists calibrated computerized models that use market, cost and (for some properties) income approaches to estimate value. Tentative value letters will include instructions for informal reviews; the county and Tyler plan an informal-review period followed by a formal-appeal window. Officials said formal appeals must be filed by Aug. 1 and that appeals are completed by Oct. 31; Tobin said he will certify the reassessed tax roll on Oct. 15, after which taxing bodies set millage rates.

What residents were told to expect: Tyler staff said typical outcomes from recent reassessments are roughly one-third of parcels with increases, one-third roughly unchanged and one-third with decreases. The company emphasized that an increased assessment does not necessarily mean an increased tax bill for an individual property because millage rates will be adjusted countywide.

Participation and remedies: Presenters described five ways property owners can participate: public meetings; speaking with data collectors at the property; returning a mailed data form; requesting an informal review with Tyler; and filing a formal county appeal. Tyler said it uses aerial imagery (identified in the meeting as a commercial flyover provider) and multiple databases to verify parcel information when property owners do not respond or when interior details are unavailable.

Residents’ concerns discussed: Multiple attendees raised questions about transparency and whether large industrial or commercial properties have been or will be reassessed. Speakers identified Keystone Landfill, an energy/renewable-gas facility on the Marshwood parcel (discussed by attendees as the “Asai”/“Assai” plant in the meeting transcript), Alliance Landfill and a cogeneration (“cogen”) plant in Jessup as examples of high-value industrial properties residents want reviewed. Some residents expressed skepticism about access to certain private properties and whether imagery or on-site inspection had captured all improvements; Tobin acknowledged difficulty accessing some parcels and said staff would continue attempts to verify those properties. One resident cited publicly available information suggesting large industrial sites have low assessed figures in recent years and urged full transparency.

Data and staff numbers presented: Presenters said Tyler has worked in dozens of states and that the county contract began in May 2022. Tobin stated the county’s parcel count is more than 102,000 parcels and later said the contract with Tyler was $5,200,000. The assessment office reported 17 staff in the office, including five assessors plus a chief assessor who go into the field.

Public access and online tools: Tobin said the new assessed values will be uploaded to the county website after certification and a system rollover early next year; until then, tentative values should not be multiplied by current millage rates because millage rates will change. Residents asked about the county’s parcel search and mapping tools; Tobin said the county’s current website will be used and acknowledged usability complaints.

No formal votes or changes in county policy were taken at the meeting. Presenters repeatedly urged property owners to review their tentative value notices and, if they disagree, to schedule an informal review or file a formal appeal during the statutorily required windows.

What happens next: Tentative value letters will be mailed to property owners this summer; informal reviews will be available before the formal appeal window (Aug. 1–Oct. 31). After county staff completes appeals and Tobin certifies the reassessed roll (Tobin said he will certify on Oct. 15), taxing bodies set new millage rates and the rolled values and millage rates will be posted for public access. Tyler and county staff offered contact information for follow-up and said they would remain after the meeting to answer individual questions.