Assessment appeal results depend on the evidence regarding the market value of the property. Properties in some municipalities, though, may be more likely to be good candidates for downward adjustments. PublicSource and WESA analyzed 5,820 residential properties in Allegheny County, but outside of Pittsburgh, which sold from Jan. 1, 2022 through Sept. 1, 2022 at what the county considers “valid sales” prices — meaning they are representative of market values. Dark blue municipalities saw sales prices that were relatively close to county-assigned Full Base Year Market Values, suggesting that appeals are more likely to lead to tax bill reductions. Light blue neighborhood had sales prices that were relatively higher than Full Base Year Market Values, suggesting that appeals are more likely to lead to higher tax bills. Gray municipalities saw fewer than 10 “valid sales” during the time period studied, and were not analyzed, except for the City of Pittsburgh, which was analyzed separately.