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The property taxes you pay are based on your prop¬erty’s assessed value. If you disagree with the as¬sessed value, you can appeal your assessment to the Cumberland County Board of Assessment Appeals. This pamphlet describes what you should do before you appeal, the role of the Appeals Board, and the steps required to file and present a residential as¬sessment appeal. If you have questions that are not answered here, you should contact the Cumberland County Assessment Office at 717.240.6350. A complete copy of the “Rules and Regulations Gov¬erning Real Estate Assessment and Appeals Before The Board Of Assessment Appeals In and For Cum¬berland County, Pennsylvania” can be viewed on the County website at www.ccpa.net (government>taxes> tax assessment>tax assessment forms) or picked up at the Assessment Office, located in the Old Courthouse on the Square in Carlisle.