The main purpose of this study is to investigate the determinants of reassessment dura-tion across Pennsylvania county governments. It is the first attempt to estimate the effect of duration and various covariates on reassessment probability. A Weibull model was employed that assumed monotonically changing hazard and survival rates. The results showed reas-sessment was most likely positively duration dependent. Thus, the results predicted that counties had a low probability of reassessment in the early years of the reassessment cycle and a high probability in later years. Covariate estimates suggested that differences in local eco-nomic growth and local fiscal factors had the greatest impact on duration. Counties with high income and population growth had longer durations while counties with high business sector growth had shorter durations. Counties with low expenditures per capita and high growth of property tax burdens had shorter reassessment cycles. The results also predict that counties with tax rates above the statutory limit have longer reassessment durations. Elasticity projec-tions for several covariates showed a moderate response of the survival rate although it was less than unit elastic for all variables.