Property Tax Assessment Appeal - Philadelphia

Taxation and Finance Pennsylvania 4 Minutes Read · published February 05, 2026 Flag of Pennsylvania · By Emily Carter

In Philadelphia, Pennsylvania, property owners can challenge an assessed value they believe is incorrect. This guide explains the review and appeal path through the Office of Property Assessment and the Board of Revision of Taxes, what evidence helps, practical steps to file, and where to find official forms and contacts so you can act within any deadlines.

Start by checking your assessment notice and OPA records before filing an appeal.

Overview of the appeal process

Philadelphia uses an informal review process at the Office of Property Assessment (OPA) and a formal hearing process before the Board of Revision of Taxes (BRT). For clarifications about assessment methods, property owners often first contact OPA to request a review or correction. For formal appeals heard by the BRT, petitions and evidence are required and hearings are scheduled by the BRT. See the BRT information page for filing rules and procedures Board of Revision of Taxes[1] and OPA guidance Office of Property Assessment[2].

Preparing an appeal

  • Gather documents: recent sales data for comparable properties, a recent appraisal if available, photographs, floor plans and records of improvements.
  • Check your property record on OPA and download any official record or notice that explains the assessment.
  • Decide whether to request an informal review with OPA or file a formal petition with the BRT; formal petitions follow BRT rules and scheduling.

Penalties & Enforcement

Filing an appeal of an assessment is an administrative procedure and the cited official pages do not list civil fines solely for filing an appeal; monetary penalties for unpaid property tax obligations are administered separately by the Department of Revenue. Specific fine amounts or surcharge figures for assessment appeals are not specified on the cited BRT or OPA pages Department of Revenue[3].

Appealing an assessment does not pause tax payment obligations unless specified by the revenue office.

Escalation and enforcement details:

  • Time limits for filing an appeal or petition: see the BRT filing instructions; the exact filing deadline is listed on the BRT page and related filing forms.[1]
  • Fines or late-payment penalties for unpaid taxes are set by the Department of Revenue; amounts and escalation for late tax payment are not specified on the BRT or OPA pages and must be confirmed with Revenue.[3]
  • Non-monetary sanctions: the BRT may issue orders adjusting assessed value; enforcement of tax collection (liens, sale) is handled by Revenue or court action as described on revenue pages.
  • Enforcer and contacts: OPA administers assessments and the BRT hears appeals; Revenue enforces tax collection and penalties. Official department pages list contact forms and phone numbers for inquiries.[2]
  • Appeal review and time limits: formal review routes are through the BRT; specific filing windows and hearing procedures are published by the BRT and on its filing instructions.[1]
  • Defences and discretion: factual evidence (sales comparables, appraisals, errors in property description) are the typical bases for reducing an assessment; the BRT exercises discretion when it finds the assessment unsupported by the evidence.

Applications & Forms

The BRT publishes information about petitions and required submissions on its official page; specific form names, numbers, fees, and submission methods are provided there. If a particular form number or filing fee is required, it is listed on the BRT forms or instructions page; if not visible, the BRT page should be consulted for the most current filing materials.[1]

Always keep copies of every document you submit and note the date of filing.

How to collect evidence

  • Compile recent comparable sales from public records or MLS reports.
  • Obtain a professional appraisal if the property’s value is substantially disputed.
  • Document defects, deferred maintenance, or code violations that affect market value with photos and estimates.

FAQ

How do I start an appeal?
Begin with OPA for an informal review; to file a formal petition, follow the BRT filing instructions and submit required evidence and forms.
Will filing an appeal stop tax collection?
Filing an assessment appeal does not automatically stop tax collection or penalties; consult the Department of Revenue for payment and abatement guidance.
Is there a fee to file a petition?
Any filing fee is listed on the BRT page or the petition form; if not specified there, contact the BRT directly.

How-To

  1. Review your assessment notice and property record on the OPA site.
  2. Gather comparable sales, photos, and any appraisal or repair estimates.
  3. Request an informal review from OPA or prepare a formal petition for the BRT with your evidence.
  4. File the petition per BRT instructions and attend the scheduled hearing with your documentation.
  5. If unsatisfied with the BRT decision, review appellate options shown in BRT materials or consult an attorney for judicial review.

Key Takeaways

  • Start with OPA for a faster informal review before filing a formal BRT petition.
  • Strong comparable evidence and clear documentation improve chances in a hearing.

Help and Support / Resources

  1. [1] City of Philadelphia - Board of Revision of Taxes
  2. [2] City of Philadelphia - Office of Property Assessment
  3. [3] City of Philadelphia - Department of Revenue

Categories

General Governance and Administration Public Safety Public Health and Welfare Land Use and Zoning Housing and Building Standards Transportation Environmental Protection Parks and Public Spaces Business and Consumer Protection Taxation and Finance Labor and Employment Education Civil Rights and Equity Elections and Campaign Finance Events and Special Uses Signs and Advertising Utilities and Infrastructure Technology and Data
Emily Carter

Emily Carter

Municipal Policy Researcher

Emily researches municipal codes and local ordinances across the United States. She verifies every guide against official city and state sources before publication.