The Office of Property Assessment (OPA) determines the value of all real property in Philadelphia. OPA is dedicated to doing so in a fair, accurate, and understandable way so that properties of the same value are assessed and taxed at the same rate.
How OPA assesses property
To determine assessed values of residential properties, OPA typically considers a number of factors, including:
- Size and age of a property
- A property’s location and condition
- Recent sales of similar properties in the area, taking into account differences between properties sold and the property being assessed
For commercial and large multi-family properties, value is determined by analyzing recent sales, costs of operation, income generated, or the cost of land and construction.
The OPA uses information from:
- Field inspections.
- Aerial photography.
- Data from other City departments, such as permits and deeds.
- Commercial sources, like property listings and sales data.
The OPA also reviews sales data to identify where similar properties are selling for similar prices. These Geographical Market Areas (GMAs) are more specific than neighborhood breakdowns.
The OPA provides detailed information about their methods for assessing properties.
Notice of Proposed Valuation
The Office of Property Assessment (OPA) issues Notices of Proposed Valuation to inform property owners that the assessed value of their property has changed. The notice is not a bill, but it does contain important information that will impact your property taxes. If you do not receive a notice, it means that there has been no change in your property’s value from the previous year.
If you believe your mailing address may be outdated or incorrect, contact the Office of Property Assessment at (215) 686-4334.
First Level Review (FLR)
If your property has been reassessed and you believe the new value is incorrect, you can request a First Level Review (FLR). You must be able to prove one of the following:
- Incorrect market value or property characteristics: The valuation of your property is too high or too low, and/or the characteristics of your property that affect its valuation are substantially incorrect.
- Non-uniformity: The valuation of your property is not uniform with other properties throughout the city.
- Incorrect exemption or abatement: The exemption or abatement listed for the property is not correct or is missing.
Financial impact and/or the rate of the value change is not sufficient grounds for review.
How to file
The form to request an FLR is included with Notices of Proposed Valuation. Property owners should wait until they receive the mailed Notice of Proposed Valuation to file an FLR.
If you do not receive or misplace your FLR form, contact (215) 686-9200 to request a replacement form.
Complete and submit the FLR request form by September 8, 2023. Include any additional information for the Office of Property Assessment (OPA) to consider, such as photos or recent appraisals.
If the property owner wants to have someone else carry out the FLR process on their behalf, they must complete the authorized representative form, have it notarized, and include it with the FLR request form.
Commercial and multi-family properties
To request an FLR for commercial and multi-family properties, you must also include income and expense forms for the last two years.
Formal appeals
If you are not satisfied with the outcome of the review or decide to skip the FLR process 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.
Property assessment data
You can download more extensive property data via OpenDataPhilly.