City of Philadelphia: Frequently Asked Questions

General

What is the Office of Property Assessment?

On October 1, 2010, the Office of Property Assessment (OPA) replaced the Board of Revision of Taxes (BRT) for the purpose of making annual assessments of real property for taxation. OPA employs a full-time staff of Evaluators, managers, programmers, clerical support, and assistants to conduct the day-to-day operation of the valuation function. The BRT now functions as a body to hear assessment appeals.

What is 'real property'?

What do I need to do in order to subdivide my property? What do I need to do to consolidate several neighboring properties into a single property with a single tax bill?

Unrecorded Deed of Subdivision or Consolidation with the Department of Records:
- Provide an approved site or survey plan indicating the existing and proposed lot configuration lines. Include new property legal descriptions, if available. (May be obtained from the appropriate Survey District).
- Provide an approved Zoning Permit that authorizes the relocation of the lot lines, which is issued by the Department of Licenses and Inspections
Submit the above documents, with a cover letter noting:
- Current OPA addresses and account numbers of locations in the Zoning Permit(s).
- Addresses that you would prefer to use for the new lot configuration(s), if applicable.
- That you intend to record with the City of Philadelphia, Department of Records, the appropriate deed(s) confirming the approved new lot configurations.
- That you will NOTIFY the OPA when you can provide the recorded Deed Document ID Numbers, and
- A name, postal address or email address, where the statement of proposed OPA addresses and account numbers should be sent.

If the documentation is in order, a statement of proposed addresses and account numbers can usually be produced and sent within five (5) business days. Statements may be used to proceed with the Licenses and Inspections Use Permit Applications and Building Permit Applications.

Current OPA addresses and account numbers will be deleted and proposed OPA addresses and accounts will be activated for the tax year following the year of conveyance on the Recorded Deed.

Submit your request by mail to:

               The Office of Property Assessment
               Curtis Center, Suite 300 West
               601 Walnut St
               Philadelphia, PA 19106
               Attn: New Addresses/Accounts Request

Failure to comply fully with the requirements above may result in delays in processing the request.

Where can I find an overview of the zoning code outline?

Where can I verify zoning information?

Where can I get information on permits?

What do I do if I suspect I am a victim of deed fraud?

If you are the victim of property fraud, please do the following:
- Visit the Department of Records to obtain a copy of the deed or mortgage in question.
- Or to apply in person, visit Room 154 of City Hall.
- Written requests should be sent to:

                        Department of Records
                        Room 154, City Hall
                        Philadelphia, PA 19107
                        Attn: Supervisor

Notify the District Attorney's Office, Economic Crime Unit at 215-686-9902.
Obtain the services of a real estate lawyer AS SOON AS POSSIBLE. Contact the Lawyer's Referral and Information Services of the Philadelphia Bar Association at 215-238-6333.

More information is available from Records.

How can I find my OPA Account Number?

The OPA Account Number is a unique 9-digit number that identifies a property and is the same as the old BRT Account Number. If you don’t know your OPA Account Number, you can look it up using your property address or find it on your Real Estate Tax bill. You must include your OPA Account Number on the Homestead Exemption application.

Where can I find information about Permits & Zoning?

Where can I find information on Tax Payment and Lien Information?

Where can I find information about Assessment Appeals?

Where can I find information about Deed and Mortgage Records?

Where can I find information about properties owned by the PRA as well as properties available for purchase?

Where can I find information about property owned by the City of Philadelphia that is currently available for bid?

How do I obtain a CD of OPA Property Records?

You may purchase the OPA's property CD by sending your request, on your letterhead (along with a check in the amount
of $100 made payable to the "City of Philadelphia") to:

IT Division
City of Philadelphia
Office of Property Assessment
Curtis Center
601 Walnut Street, Suite 300 West
Philadelphia, PA 19106

You can also submit your request through the OPA's Customer Service Center.

The CD contains five files: property, street code, building code, off property, and land use. It contains all properties currently in the OPA's files for the City of Philadelphia. It is created monthly and costs $100 per CD. A data dictionary accompanies the CD. All files are formatted as comma delimited text.

Property Valuation

How is the market value developed for my property?

State Assessment Law mandates that the Office of Property Assessment consider three approaches in developing market values:

sales comparison,
income, and
cost.

For residential properties, the sales comparison approach is most frequently used. This method compares recently sold, reasonably similar properties within a short distance of a specific property or block. Adjustments to values are then made for known differences, resulting in a fair market value.

Isn't ‘market value’ what I paid for my property?

Not always. Market Value has been defined by the State Supreme Court as "the price in a competitive market a purchaser, willing but not obligated to buy, would pay an owner, willing but not obligated to sell, taking into consideration all legal uses to which the property can be adapted and might reasonably be applied." The price refers to the current value of the property as it stands today, which may be significantly different than what was paid for the property at another point in time or in different condition or use.

Depending on the circumstances involved in a sale, some people may have overpaid for a property. Yet others may have purchased their property at a bargain price. What was paid for a property years ago may not reflect what a property is worth in the current market. The property itself may also have changed in some significant way, such as building an addition or a total rehabilitation. Market value is always defined as of the date of the appraisal.

What is a Real Property assessment?

An assessment is the value that is multiplied by the current tax rate to determine the amount of real estate taxes that you pay on your property. The assessment is sometimes a percentage (referred to or known as the Pre-Determined Assessment Ratio) of the market value of your property. In Philadelphia, that percentage is currently 32% of the market value.

What is 'Millage' and how is it determined?

Millage is another term for tax rate, expressed as tax dollars per thousand dollars of Assessed value. City Council sets the tax rates for the City and School District, which are then applied to the assessment to determine the taxes due. In cases where the entire assessment is not taxable, such as properties with abatements or exemptions, the tax rate is applied only to the taxable portion of the assessment.

What is the difference between assessed value and taxes?

The assessed value is the basis used by the City and the School District to determine your Real Estate Taxes.

The assessment is determined by using the following formula:

                     MARKET VALUE (MV)
                     x PRE-DETERMINED ASSESSMENT RATIO (PDR)
                     = ASSESSED VALUE (AV)
                     x TAX RATE (TR)
                     = REAL ESTATE TAXES (RET)

Example:    $50,000 (MV)
                     x .32 *(PDR)
                     = $16,000 (AV)
                     x .09771(TR)
                    = $ 1,563.36

The Evaluator does not set the tax rate. The Evaluator analyzes the market and utilizes the Office of Property Assessment’s valuation systems to determine the market value of your property.

*This is the current Predetermined Ratio and Tax Rate. The Predetermined Ratio and Tax Rate may change on an annual basis.

What is meant by the term ‘Catastrophic Loss’?

What do I do if I have a fire or other catastrophic loss?

You must file a Catastrophic Loss Application in order to report that there has been a catastrophic loss.
- You must also file the application so that the Office of Property Assessement (OPA) can determine the new market value for the property. The OPA is mandated by Act No. 1984-175, to re-value a property in the following manner: " The value of the property before the catastrophic loss, based on the percentage of the taxable year for which the property stood at its former value, shall be added to the value of the property after the catastrophic loss, based on the percentage of the taxable year for which the property stood at its reduced value."
  - Example: A property has a fire in May 2012 and the fire affects 60% of the market value of $100,000.This means 33% (4 months divided by 12 months) of the taxable year is equal to a market value of $33,000 ($100,000 x 33%) prior to the fire. Sixty percent (60%) (fire damage) of $100,000 is equal to $40,000 market value after the fire. Sixty-seven percent (67%) of the taxable year (8 months divided by 12 months) is equal to a market value of $26,800 ($40,000 x 67%). The new market value is $73,000 ($33,000 + $40,000).
- Any adjustment in the assessment under this Act shall be reflected in the form of a credit for the succeeding tax year.
- Applications for a reduction in the certified real property market value under this Act must be filed with the OPA, "WITHIN THE REMAINDER OF THE COUNTY FISCAL YEAR* IN WHICH THE CATASTROPHIC LOSS OCCURRED, OR WITHIN SIX MONTHS OF THE DATE ON WHICH THE CATASTROPHIC LOSS OCCURRED, WHICHEVER TIME PERIOD IS LONGER."

*“The fiscal year for the City of Philadelphia...beginning July 1 and ending June 30." Ordinance #2789, December 14, 1967.

What is a property reassessment?

When will I receive my new property assessment and will it be different from my current assessed value?

For Tax Year 2013, the certified assessed values must equal the certified assessed values for Tax Year 2011, with adjustments for improvements, demolition, and destruction. Only those properties where there is a change in assessed value from the prior year will receive a notice in September 2012.

For Tax Year 2014 and beyond, the City will implement its Actual Value Initiative (“AVI”). AVI is the reassessment of each and every property located within the City and the use of actual values for these tax assessments rather than fractional values. Notices of the new assessed values for Tax Year 2014 will be sent to all property owners in February 2013.

Who can I contact for more information about property assessments?

Who do I contact if I need to discuss the Market Value of my property or if I need any other information concerning my Real Estate Taxes?

What is the timeline for when Philadelphia property owners will be notified by mail?

Property owners will receive a notice in February 2013 of their 2014 assessment. That notice will NOT be a bill, but rather it will just inform them of what the new assessed value of their property is.

When a tax rate is decided by Philadelphia City Council and the Mayor's Office, it will be used to calculate the 2014 tax bills, along with the new assessment values. Property owners will receive their 2014 tax bill in December 2013.

When the Actual Value Initiative (AVI) goes into effect, will it really be revenue neutral?

I don’t see my 2014 Proposed Market Value when I looked up my address on the website. Why?

I didn't receive my Assessment Notice and everyone else I know did. Why?

Homestead Exemption

What is the Homestead Exemption?

It’s a program that will help Philadelphia homeowners reduce the taxable assessed value (effective for Tax Year 2014 and beyond) used for calculation of their tax bill. Owning your home and residing in it are the only qualifications for the program. Get more information about the Homestead Exemption.

What if I already submitted a Homestead application?

Who is eligible for the Homestead Exemption?

All homeowners in Philadelphia that use their property as their primary residence are eligible; there are no income or age restrictions. To determine if the property is your permanent residence, the Office of Property Assessment may consider a number of factors, including but not limited to:

Where your children are registered for school;

Residency in another state;

The address where you are registered to vote;

The address on your driver’s license or identification card;

Vehicle registration; and

The address on your federal income tax returns.

Where do I mail the Homestead Exemption application?

I sent my Homestead application to a P.O. Box in Willow Grove. Why?

The Willow Grove address was originally used because it is closest to where the applications are being gathered for processing. Because of the confusion this caused, the City switched to a Philadelphia P.O. Box.

Effective December 2012, applications will no longer be accepted at the Willow Grove P.O. Box and now should only be sent to the Philadelphia P.O. Box:

Office of Property Assessment
P.O. Box 52817

Philadelphia, PA 19115

Do properties that have a ten-year tax abatement qualify for the Homestead Exemption?

Am I eligible for the Homestead Exemption if I have a mortgage on my house?

Am I eligible for the Homestead Exemption if I am delinquent on my taxes?

What is a co-op/cooperative and how do I know if I live in one?

A housing cooperative is when people own and operate the building where they live, but do not own individual units—forming a cooperative corporation. The corporation owns the actual building and people pay the right to occupy a unit within the co-op. (The unit is usually referred to as "your apartment.")

If each month you pay an amount that covers your share of the expenses of the co-op—and pay all or a portion of your real estate taxes jointly through a management agent or association, rather than paying your taxes separately from other units, then you most likely live in a co-op.

How do I remove a deceased spouse/parent from the property record?

In order for the Office of Property Assessment (OPA) to update the property to the surviving party's name, a new deed will need to be recorded for the property.

Take the following steps to record a new deed:

Obtain a copy of the deceased's death certificate.
Then go to a local real estate attorney, title insurer or Realtor, and have them draw up a new deed transferring property from the deceased party and the taxpayer, to just the taxpayer.
Have the new deed recorded with the City's Department of Records. The surviving spouse does not need to pay a recording fee provided he/she presents a copy of the death certificate and the marriage license to Records.
Once it is recorded with the Dept. of Records, the OPA is legally able to update the record.

Visit the Department of Records for additional information or call 215-686-2260.

Why should I apply for the Homestead if my property is going to be reassessed anyway?

When/how can I verify that you received my Homestead application?

If you are applied for the Homestead Exemption before Nov. 15, 2012, and were approved, it would say 'Yes' on the Tax Year 2014 Assessment Change Notice you received in February 2013.

If it was not noted on your Assessment Change Notice or you applied after Nov. 15th, you can look-up your property information--on the 'Account Details' tab. Or call 215-686-9200 to check on the status.

If there is a problem with your application or you are not approved, you will receive a letter from the Office of Property Assessment explaining why and the next steps you should take if you still want to be eligible for the program.

What if the information on the Homestead application I receive is incorrect?

If the information on the Homestead application mailed to you is incorrect, you may cross out that information and write in the correct information. However, you must also take steps to correct the information on file. For example, if the listed property owner is a deceased spouse or parent, you must file a new deed.

If the information on record with the Office of Property Assessment is incorrect, you may experience processing delays for your Homestead Exemption.

I lost/damaged the Homestead Application I got in the mail. How can I get another one?

My name is not on the deed to the house, but I am responsible for it, can I get the Homestead Exemption?

If your name is not on the deed for one of the following reasons, you may be eligible for a conditional Homestead Exemption. For example, you have inherited the house in which you live from a deceased relative, but the deceased relative’s name is on the most recent deed and your name is not; a fraudulent mortgage or deed was recorded for your house; or you entered into a rent-to-own agreement (also called lease/purchase agreements or installment land contracts) to buy the house and have paid all or some of the purchase price for the house, but your name is not on the deed to the house.

Being granted a Homestead Exemption does not mean you are the owner, and the OPA strongly suggests that you take the necessary steps to get the title issues resolved. The Homestead Exemption will be conditionally granted for no more than three (3) years from the date of your application, at which time the property must be in your name or the Homestead Exemption will be revoked.

I inherited the house from a deceased relative but his/her name is on the deed and the Homestead application I received in the mail. Can I get the Homestead Exemption?

You need to have the deed changed into your name. The OPA understands that this may take some time and will offer a conditional Homestead Exemption while you complete that process. Being granted a Homestead Exemption does not mean you are the owner, and we strongly suggest that you take the necessary steps to get the title issues resolved. The Homestead Exemption will be conditionally granted for no more than three (3) years from the date of your application, at which time the property must be in your name or the Homestead Exemption will be revoked.

How do I apply if my name is not on the deed, but I meet the criteria for the conditional Homestead Exemption?

In order to receive the conditional Homestead Exemption, you must submit:

A paper Homestead Exemption application using YOUR NAME, not the name of the person listed on the deed, even if you receive an application with the person listed on the deed pre-filled in. If you are using a pre-printed form, cross out the pre-printed name and print yours. You will not be able to apply online. Write "TANGLED TITLE" on the top of the application.
A completed and signed Homestead Affidavit (Affidavit also available in PDF-format)
Provide two (2) copies of the following, showing your name and the address of the property you are seeking the Homestead Exemption for:
- Government-issued ID—Acceptable forms are:
  - Photo IDs issued by the U.S. Federal Government or the Commonwealth of Pennsylvania (including the Department of State Voter ID Card)
  - PA Driver's License or Non-Driver's License Photo ID
  - Valid U.S. Passport
  - U.S. military ID—active duty and retired military (a military or veteran's ID must designate an expiration date or designate that the expiration date is indefinite). Military dependents' ID must contain an expiration date.
  - Employee Photo ID issued by Federal, PA, PA County or PA Municipal government
- Utility Bills: PGW, Water Revenue, PECO, or cable from the last 6 months.
- Voter Registration Card
- Lease/purchase or rent-to-own agreement
- Mortgage Agreement

Once you have all of the necessary documents together, mail to:

Office of Property Assessment
P.O. Box 52817
Philadelphia, PA 19115

It is your responsibility to complete the required steps to put the title of the property into your name. Assuming you are otherwise eligible, you will conditionally receive the Homestead Exemption for no more than three (3) years from the date of your application. At the end of those three years, the Homestead Exemption will be revoked if you have not had the title transferred into your name and you will not be able to reapply until you are the owner listed on the deed.

I plan to sell my house this year, should I apply for the Homestead Exemption?

The Homestead Exemption will not take effect until Tax Year 2014. If you know that you will not be using the property as a primary residence by then, there is no need to apply.

If your plans are uncertain, you should apply. The Homestead Exemption will be removed automatically when your deed changes due to a sale. If you move without selling your house, you will need to submit a Homestead Removal form within 45 days to alert the OPA to remove the Homestead.

I tried to apply for the Homestead Exemption online, but it still has the old owner listed. How can I apply?

How will I know that I have been enrolled in the Homestead Exemption Program?

If you have been approved, notification will appear on the 2014 Assessment Change Notice that you will receive in February 2013. If you applied and did not see it noted on your Assessment Change Notice, you can look-up your property information or call 215-686-9200 to check on the status.

If the OPA needs further information or you are ineligible, you will receive a letter in February 2013.

What is the ultimate goal of the new assessments?

A reassessment is the reevaluation of all real property in Philadelphia with a goal of making sure that all values are fair and in compliance with state statutes, laws, and industry standards.
The goal is to make sure that properties of the same value are being assessed -- and taxed -- at the same rate.

How much will the Homestead Exemption program cost the City?

Why isn't the City focusing on people who are already not paying their taxes, rather than running these programs and asking people to pay more?

What if there is a change to my property and I want to remove the Homestead Exemption from my property?

If you need to cancel your Homestead Exemption because your property no longer qualifies, you must notify the Office of Property Assessment (OPA) within 45 days of the change.
Complete the Homestead Exemption Removal/Change form and submit to the OPA.
- This form can also be submitted if you need to change the percentage of your property used for something other than your primary residence, such as a business or rental property. You must notify the OPA of this change as well.

If the use of your property changes and you are not sure if it still qualifies for the Homestead Exemption, you should contact the OPA at 215-686-4334.

I submitted my Homestead Exemption application before November 15, 2012, but my 2014 Assessment Change Notice says I did not get the Homestead Exemption. Why?

If it says "No" for the Homestead Exemption on your Notice, it could be for one of three reasons:

Your application was not processed in time to be reflected on the Notice;
You were not approved for the Homestead; or
You did not apply.

If you were not approved, the Office of Property Assessment will send you a separate letter in February telling you if you were ineligible OR just initially "denied" due to needing more information. But if you have not yet applied, you have until Sept. 13, 2013. You can check the status and reapply on the OPA's website or by calling 215-686-9200.

How do I check my Homestead status online?

I thought that the Homestead Exemption was $30,000, but now I hear the Mayor wants it to be $15,000. Why?

The Mayor's proposal seeks to balance a low tax rate with exemptions for all homeowners, plus targeted tax relief to those that need it most. For this reason, the Mayor has recommended a $15,000 Homestead Exemption, an additional $30 million in relief to the homeowners and small businesses that need it most, with a 1.3204 tax rate.

With the larger Exemption at $30,000, the tax rate would need to be higher to bring in the same amount of revenue and would go to everyone equally regardless of need.

The official tax rate and exemption amount will be voted by City Council in the late spring/early summer 2013.

Get more information about the Homestead Exemption and apply today.

Appeals

What options do I have if I do not agree with my property’s assessed value for Tax Year 2014?

Property owners will receive their Tax Year 2014 Assessment Notices using Actual Values (as part of the Actual Value Initiative or 'AVI') beginning in February 2013. Any taxpayer that disagrees with the assessed value of his/her property value may request a First Level Review by the Office of Property Assessment. First Level Review requests are due March 31, 2013 or 30 days from when the Assessment Change Notice is received. You may include additional information, such as photos and recent appraisals. It is not a discussion of your taxes or the projected changes.

If you do not want a First Level Review or you are not satisfied that the assessed value is correct after the First Level Review process, you may file an appeal with the Board of Revision of Taxes. Formal appeals are due by the first Monday in October 2013.

Can I have someone else file my First Level Review Request and/or participate in the First Level Review process?

If you (as the property owner) wish to have a someone else file the First Level Review Request form (one per parcel), as well as speak and/or meet with an Office of Property Assessment Evaluator (if necessary), on your behalf, you must complete the First Level Review Appointment of Authorized Representative Form and have it notarized. You must include this Authorization form when you submit your First Level Review Request.

Get more details about the First Level Review.

When is the First Level Review due?

What happens if I missed the deadline to submit a First Level Review form?

The deadline for submitting a First Level Review form was March 31, 2013 OR 30 days from when you received your Assessment Notice.

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).

What happens after I submit the First Level Review request form?

If you submitted a request for a First Level Review (FLR), you will receive a letter in late April 2013/ early May from the Office of Property Assessment (OPA) acknowledging receipt of your request. Please note, one FLR form must be submitted per parcel.

The OPA will be working on the requests over the next several months, with determinations provided to property owners by the end of summer.

As a reminder, if you are not satisfied with the outcome of your First Level Review, you can file a Formal Appeal with the Board of Revision of Taxes (due October 7, 2013). You also can also file the Formal Appeal even if you did not file a First Level Review.

I forgot to include information with my First Level Review form. How can I add that info?

In the event that you forgot to include information or need to modify the info. you provided on your First Level Review (FLR) form, please call the Homestead/Assessment hotline at 215-686-9200.

You will need to provide the information/details that should be added and the rep will enter that info. into the system to link it to your FLR.

What if I want to "cancel" my request for a First Level Review?

Tax Bills

Where can I get information about my Real Estate Taxes?

Are there programs available for low-income and/or senior citizens to assist with real estate taxes?

There is a Property Tax/Rent Rebate Program available from the Commonwealth of PA, for eligible Pennsylvanians age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older. To apply, you must request an application or call 1-888-222-9190.
The City of Philadelphia has two assistance programs for current year real estate taxes. Visit Revenue or call (215) 686-6442 for more information.
- Low-Income Senior Citizen Tax Freeze--Eligible low-income senior citizens, who apply by October, can keep their real estate taxes in the next year and all future years from increasing, whether due to changes in assessments or tax rates. There is no need to reapply for the program as long as the financial situation and ownership status of the property does not change. The current application has old dates, but will be accepted; Revenue is in the process of updating forms.
- Low-Income and Low-Income Senior Citizen Installment Plans- Eligible low-income persons and low-income senior citizens who apply by March of the current tax year can have their current year real estate tax payments split out over eight (8) monthly payments. Future years' real estate taxes will then be split over the full year into 12 monthly payments. There is no need to reapply for the program as long as the financial situation and ownership status of the property does not change.
For delinquent real estate taxes, in addition to a standard payment agreement of 25% down with the balance paid out to up to 24 months, the City's Department of Revenue offers a Hardship Payment Agreement, which is payment plan for those who verify that they are low-income. Complete the Low-Income and Extended Term Agreement Application to apply.

Get more information about these programs.

What is a Disabled Veteran Real Estate Tax Exemption?

Who can I contact to request a duplicate tax bill?

Can I pay my Real Estate Tax without a tax bill?

If you have no bill and want to mail the Real Estate Tax payment in, you must send it to:

               City of Philadelphia Department of Revenue
               P.O. Box 8049
               Philadelphia, PA 19101-8049.

If you opt to send in a payment and have NO bill, make sure you have the OPA account number on the check/money order. Although the 2013 Tax Bill payment deadline is March 31, 2013, a 1% discount will be applied if paid by February 28, 2013.

Are there going to be other programs to help me pay my Real Estate Taxes?

Who do I contact about tax payments or delinquent taxes?

How much will I pay in 2014 with this new assessment?

With Actual Value, the formula for calculating your tax bill will be simplified to a Certified Market Value multiplied by the Tax Rate, removing the fractional basis for calculations. Even if your assessed value goes up, your tax bill may go up, stay the same, or go down, depending on the rate passed by City Council in spring 2014 and what programs you are enrolled in (like the Homestead Exemption or the Senior Tax Freeze).