The Office of Property Assessment (OPA) is responsible for determining the value of each property in the City for tax purposes. Learn more here about the Philadelphia Office of Property Assessments. Assessments are mailed out to property owners the year before the taxes are due. Property owners who believe the OPA did not correctly assess their property’s value have two ways to appeal:
First Level Review: This is an informal review with the Office of Property Assessment. Learn more here about First Level Reviews.
Board of Revision of Taxes (BRT) appeal: This is a more formal process in which a separate City agency, the BRT, determines whether the OPA’s assessment was correct. The deadline to file a BRT each year is the first Monday in October, but property owners may request a “nunc pro tunc” (or late) appeal, explain why they missed the deadline, and ask the BRT to consider their appeal anyway. Property owners will have the option to request a hearing in front of a multi-member Board. The hearings often occur several months after an appeal is filed. Learn more about BRT appeals here.
Property owners who think the BRT made the wrong decision can appeal that decision to the Philadelphia Court of Common Pleas, where a judge will hear the case.
Property owners can do either or both of these appeals. There is no requirement to go through a first-level review before filing a BRT appeal, and homeowners should not wait for a first-level review to be complete before they file a BRT appeal.
It is important to remember that assessment appeals are only about whether the City correctly assessed a property; they are not about whether a homeowner’s taxes are unaffordable. Homeowners whose tax bills are unaffordable should also consider applying for the various tax relief programs offered by the City, including the Homestead Exemption.