Philadelphia property tax appeal
In Philadelphia you appeal a property's market value to the Board of Revision of Taxes by the first Monday of October of the year before the tax year: the next deadline is October 4, 2027. New owners and owners with a late notice get 30 days. OPA's First Level Review is an optional first step for a reassessed property.
How to file (official route)
Board of Revision of Taxes (and OPA First Level Review). You file directly with this office, by its deadline.
- A market value appeal must be filed with the Board of Revision of Taxes no later than the first Monday of October of the year before the tax year.
- A new owner whose deed is dated after the first Monday of October and before December 31 files within 30 days of the deed; a notice dated after the first Monday of October gives 30 days from the notice.
- An appeal should prove the market value is too high or too low, is not uniform with similar surrounding properties, or rests on substantially incorrect characteristics.
- OPA's First Level Review is an optional first step for a reassessed property; a formal BRT appeal can be filed instead of it or in addition to it.
- Appeals are filed with the BRT, 601 Walnut Street, Suite 325 East, by mail, in person, or by emailing the PDF form to [email protected].
The evidence pack
For one Philadelphia parcel, from official assessment records: OPA's market, taxable and exempt values by year, the characteristics on the OPA record, recent sales in the same ZIP and category (closest in livable area first), a ratio check of OPA's market values against those prices, and the BRT deadline. Data only: the pack compiles public assessment and sales records. It is not an appraisal or an opinion of value, not legal or tax advice, and HeritageDeed does not file appeals or represent property owners.
Questions
When is the Philadelphia property tax appeal deadline?
The first Monday of October of the year before the tax year: October 4, 2027 next. A deed dated after that day and before December 31, or a notice dated after it, gives 30 calendar days.
What can I appeal on?
That the market value is too high or too low, that it is not uniform with similar surrounding properties, or that the characteristics that affect it are substantially incorrect.
What is a First Level Review?
An informal review by the Office of Property Assessment, filed with the form that comes with the Notice of Proposed Valuation. It is optional: a formal appeal to the Board of Revision of Taxes can be filed instead or as well.
How do I file with the BRT?
Complete the BRT appeal form and file it at 601 Walnut Street, Suite 325 East, by mail, in person on weekdays, or by emailing the PDF to [email protected].
Does Philadelphia assess at market value?
Yes: the Office of Property Assessment's market value is the assessment; the taxable value is what remains after exemptions such as the Homestead Exemption.
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