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First Level Review & Appeals

Beginning in February 2013, all property owners in Philadelphia will receive a Notice of Proposed Valuation (Assessment Change Notice) for Tax Year 2014. The NOTICE IS NOT A BILL—it informs you what the assessed market value of your property is.

The First Level Review (FLR) process was put in place for property owners who believed the new proposed value of their property was incorrect. The FLR process is as follows:
  • Complete and submit the FLR request form--one FLR form per parcel--and include any additional information for the Office of Property Assessment (OPA) to consider, such as photos or recent appraisals, by March 31, 2013.
    • Based on the submitted information, the Evaluator may decrease, increase or keep the assessed value the same.
  • The First Level Review Appointment of Authorized Representative Form should be completed if you wish to have someone else file the First Level Review form, as well as speak and/or meet with an OPA Evaluator (if necessary), on your behalf.
    • Have the Authorization form notarized
    • Include the Authorization form when you submit your FLR Request form
The deadline to request a First Level Review has passed. If you missed the deadline to apply, are not satisfied with the outcome of the review, or decide to skip the First Level Review altogether, you may file a Formal Appeal with the Board of Revision of Taxes (BRT). Formal appeals are due to the BRT by the first Monday in October 2013 (October 7, 2013).


Need more information?
Watch this video for more details about the First Level Review Process. Vea el video en español.