Lower Merion Property Tax Rate: Millage, Due Dates, and Relief

The Lower Merion property tax rate for 2026 is 46.0384 mills total, combining levies from the Lower Merion School District, Lower Merion Township, and Montgomery County. That works out to about $46.04 in tax for every $1,000 of assessed property value.¹

The Three Pieces of Your Rate

Three separate authorities tax every parcel in Lower Merion, each setting its own rate through its own budget process. For 2026:

Lower Merion School District: 35.2674 mills. The largest share by far, funding school operations, salaries, and facilities.
Lower Merion Township: 4.819 mills. Covers municipal services including police, fire, roads, and parks.
Montgomery County: 5.952 mills total, consisting of 5.462 mills for county operations and 0.49 mills for Montgomery County Community College.

Added together, that is 46.0384 mills for 2026.¹ Each body adopts its rate annually, so these figures apply to the 2026 tax year specifically.

Turning the Rate Into a Dollar Amount

The rate applies to your assessed value, not your home’s market value, and in Montgomery County those two numbers are far apart. The state publishes a Common Level Ratio factor that captures the gap. As of mid-2025, the county’s CLR factor is 3.25, meaning market values run roughly 3.25 times higher than assessed values.² A home that would sell for $650,000 typically carries an assessed value near $200,000.

To get your bill, multiply the assessed value by the total millage and divide by 1,000. On a $200,000 assessed value:

$200,000 × 46.0384 ÷ 1,000 = $9,208 per year.

You can look up your parcel’s assessed value through the Montgomery County Board of Assessment Appeals.³ The actual bill will reflect any exclusions you qualify for, so this formula gives you the pre-exclusion number.

When Each Bill Is Due

You handle two separate billing cycles each year because township and county taxes are billed on a different schedule from school taxes.

Township and County

Bills go out early in the year. Pay by the end of March for a 2% discount. The face amount is due by the end of May. After May, a 10% penalty applies, and the penalized amount remains due through the end of December.⁴ The discount and penalty structure is set in the Township’s municipal code.⁵

School District

School bills are mailed at the end of June, with the 2% discount deadline at the end of August, followed by the face and penalty periods on a similar two-month cadence.⁴ Check your bill for the exact dates, which shift when a deadline lands on a weekend or federal holiday.

The Tax Collector’s office accepts payment online, by mail, through bank bill pay, or via auto-debit. The Township specifically warns that postal delays have caused missed deadlines, so electronic options are the safer bet near a cutoff date.⁶

Ways to Reduce What You Owe

Homestead Exclusion

If the property is your primary residence, the Homestead Exclusion under Pennsylvania’s Taxpayer Relief Act lowers your assessed value before school district millage is applied.⁷ In 2024 the reduction was $367.05 per property, and the amount changes each year based on state gaming revenue allocated to the district.⁸ Apply through the Montgomery County Board of Assessment Appeals with proof of residency. Once approved, the exclusion stays in place until you sell or stop using the home as your primary residence.⁹

Property Tax/Rent Rebate

Pennsylvania’s Property Tax/Rent Rebate Program pays direct rebates to residents aged 65 or older, widows and widowers aged 50 or older, and people with disabilities aged 18 or older, with household income capped at $48,110.¹⁰ Rebates run up to $1,000, with a supplemental rebate available to homeowners whose property taxes exceed 15% of income. Given Lower Merion’s millage, qualifying homeowners here clear that threshold more easily than in lower-tax areas. Claims based on 2025 income are due by June 30, 2026.

Assessment Appeal

If multiplying your assessed value by 3.25 produces a figure well above what comparable homes in your area are selling for, you have grounds to appeal to the Montgomery County Board of Assessment Appeals. The annual filing deadline in Montgomery County is August 1.³ Bring recent comparable sales, a private appraisal if you have one, and documentation of any condition issues the county’s records don’t reflect. If you disagree with the Board’s ruling, you can appeal to the Montgomery County Court of Common Pleas.

The Cost of Falling Behind

Unpaid taxes escalate quickly past the initial 10% penalty. Anything still owed after December 31 of the levy year is treated as delinquent and turned over to the Montgomery County Tax Claim Bureau.¹¹ Interest then runs at 9% per year, and the county adds a 5% collection fee plus 1% in attorney’s fees on top of the balance.¹²

If the claim becomes absolute the following January and the balance still is not paid, the property becomes eligible for a tax sale. Montgomery County’s 2026 Upset Sale is scheduled for September 24, 2026, covering parcels with taxes unpaid from two years earlier.¹³ Pennsylvania law provides no right to redeem the property after a tax sale.¹¹ If you are struggling to pay, contact the Tax Claim Bureau before the claim becomes absolute, when payment arrangements are easier to negotiate.

1
Montgomery County, PA. County and Municipality Millage Rates
2
Montgomery County, PA. Realty Transfer Tax
3
Montgomery County, PA. Board of Assessment Appeals
4
Lower Merion Township, PA. Tax Collector’s FAQs
5
eCode360. Township of Lower Merion Code 138-55 – Article V Real Estate Tax Discount and Penalty
6
Lower Merion Township, PA. Tax Payment Option
7
Pennsylvania General Assembly. Taxpayer Relief Act
8
Lower Merion Township, PA. FAQs
9
Pennsylvania Department of Community and Economic Development. Property Tax Relief Through Homestead Exclusion
10
Department of Revenue. Property Tax/Rent Rebate Program
11
Pennsylvania General Assembly. Real Estate Tax Sale Law
12
eCode360. Article XI – Fees for Collection of Delinquent Real Estate Taxes
13
Montgomery County, PA. Tax Claim Bureau