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 process was put in place for property owners who believed the new proposed value of their property was incorrect. The First Level Review process is as follows:

• Complete and submit the First Level Review Request form (included in the Assessment Notice mailing) and include any additional information for the Office of Property Assessment (OPA) to consider, such as photos or recent appraisals, by March 31, 2013,
  • Only accounts that received later Assessment Notices will have 30 days from the date of the Notice to file First Level Review forms and be accepted as timely.
• 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 First Level Review Request

If you missed the deadline to apply for the First Level Review, are not satisfied with the outcome, 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.

• Residential Properties (four units or less)
  • 2014 Residential Property Assessment First-Level Review Request
    • 2014 Solicitud de Revisión de Primer Nivel Para Valuación de Propiedad Residencial (2014 Residential First Level Review Form in Spanish)

• Commercial/Multi-Family Residential Properties
  
  • 2014 Commercial/Multi-Family Residential Property Assessment First-Level Review Request

• Income/Expense Forms (If your commercial/multi-family property is income producing, you must also submit the appropriate form for 2011 and 2012.)
  • Office & Commercial Building Income/Expense Form
  • Apartment Building Income/Expense Form
  • Hotel Income/Expense Form

Completed request forms and supporting documentation should be mailed (by March 31, 2013--or 30 days from when you received the Assessment Notice) to:

First Level Review request forms and additional information can also be dropped off at one of the following locations:

• 311 Walk-In Center in Room 167 at City Hall

• Municipal Services Building Concourse-level, 1401 JFK Blvd.

• North Philadelphia Municipal Services Center at 2761 N. 22nd St.

• Northeast Municipal Services Center at 9239 (rear) Roosevelt Blvd.