The Office of Property Assessment (OPA) is responsible for determining the value of each property in the City for tax purposes. Learn more about the Philadelphia Office of Property Assessments here. Assessment notices are being mailed out in the summer of 2026 for the 2027 tax year.
Property owners who believe the OPA did not correctly assess their property’s value have two ways to appeal their 2027 tax assessment: The First Level Review, and the Board of Revision of Taxes Appeal.
There is no need to go through the First Level Review before you file a Board of Revision of Taxes appeal. Most homeowners who want to dispute their tax assessment file both.
FIRST LEVEL REVIEW
What is it?
The First Level Review is an informal appeal filed directly with the Office of Property Assessment. You can use this appeal to point out things the Office of Property Assessment got wrong about your home, including the size and condition of your home.
When is the deadline?
The deadline to file a First Level Review is September 1, 2026. There are no exceptions to this deadline.
How do I appeal?
The First Level Review appeal form is mailed out with property assessment notices. If you did not get your assessment notice in the mail, or if you lost it, call the Office of Property Assessment at 215-686-9200 to request a new form.
What will happen after I appeal?
The Office of Property Assessment may contact you to ask more questions about your property. They may ask to visit your property. It may be several months before you receive a decision. You will receive a decision in the mail. You can call the Office of Property Assessment to ask about the status of your appeal, and to ask what Assessor has been assigned to your case.
Learn more about the First Level Review here.
BOARD OF REVISION OF TAXES APPEAL
What is it?
The BRT appeal is a more formal appeal process. A separate City agency (the Board of Revision of Taxes) will decide whether the Office of Property Assessment was correct in deciding your property’s value.
When is the deadline?
The deadline to file a BRT appeal is October 5, 2026. The Board of Revision of Taxes can consider a late appeal, but you must also file a nunc pro tunc form and explain why you did not file your appeal on time. Generally, the BRT will only consider late appeals if there were circumstances beyond your control.
How do I appeal?
The BRT appeal form can be found here. We encourage homeowners to file appeals by email or in person, because homeowners who mail in their appeals will not have proof that they filed an appeal on time.
You should include any information you would like the BRT to review in support of your appeal (interior photos, sales records of similar properties, professional appraisals, etc.).
You will have the option of choosing whether or not you want the BRT to hold an oral hearing in your case. If you choose not to have a hearing, the BRT will review whatever you submit and make a decision.
What happens after I appeal?
If you choose to have a hearing, you will get a notice in the mail telling you the hearing date. At the hearing, you will be expected to provide argument or evidence supporting the assessment amount you think is right.
If you choose not to have a hearing, you will receive notice in the mail of the BRT’s decision about your assessment appeal.
If you think the BRT made the wrong decision about your home’s value, or if you think the BRT made the wrong decision in not accepting your appeal filed after the deadline, you can appeal those decisions to the Court of Common Pleas, where a judge will hear your case.
Learn more about BRT appeal here.
***You should only file an assessment appeal if you think the City has assessed your house incorrectly. If you think your home’s assessment is accurate, but you can’t afford your tax bill, you should review your tax relief options. If you think your home’s assessment is accurate but you are unhappy with the City’s services, you should contact your City Councilmember.***
