The Office of Property Assessment (OPA) is responsible for assessing properties in Philadelphia, while the Board of Revision of Taxes (BRT) handles appeals of those assessments. The BRT originally performed both functions, but it was determined that assessments and appeals should be split between two separate entities—a determination that led to the creation of the OPA.
The following occurred in 2010:
- In early 2010, legislation led to the division of the BRT's functions, with the BRT acting as a property assessment appeals board, and the newly-created Office of Property Assessment responsible for assessing all real property. The separation of the appeals function from the assessment function removed an inherent conflict and was a key goal of the legislation.
- In June 2010, professional assessor Richie McKeithen was appointed by the Mayor and approved by City Council to be the Chief Assessment Officer of the OPA.
- The OPA formally took over responsibility for assessments in October 2010. Under the leadership of the Chief Assessment Officer, OPA began working to conduct a reassessment of the approximately 579,000 parcels in Philadelphia. The reassessment is expected to be complete by fall 2012.
more about the history of the Office of Property Assessment/Board of Revision of Taxes prior to 2010.