Contact us if you disagree with your water or tax bill. If you are still in disagreement about your bill after speaking with a customer service representative, read the following to find out which appeal process you must follow. For tax appeals you must file all unfiled returns. All appeals must be made within certain time frames to be heard, read the instructions to learn when your specific appeal must be filed.
Tax Interest & Penalty Waivers
If you are appealing interest up to $15,000 and penalty up to $35,000 you may file a Waiver of Interest and Penalty with the Department of Revenue. Please fill out the waiver form completely and clearly and send to the mailing address or fax number on the form.
To appeal tax principal, interest greater than $15,000 or penalty greater than $35,000, or the denial of a refund by the Department of Revenue, please contact the Tax Review Board (TRB)
. After your Tax Review Board hearing, a written decision is mailed to your home and if necessary, an adjusted bill will also be sent.
Tax Review Board
Land Title Building
100 South Broad Street, Suite 400
Philadelphia, PA 19110-1099
Phone: (215) 686-5215Water Revenue Bureau Informal Hearings
You can request an informal hearing from WRB for the following reasons:
- Dispute the Customer's responsibility for the Utility Service charges
- Dispute the amount due or any possible errors in computing charges on the Utility Service bill
- Dispute a payment agreement for a delinquent bill pursuant to Section 100.9 of the Water Department Regulations, including whether the agreement terms have been properly applied, the amount of arrears for which a Customer is responsible, the completeness of an application for a payment agreement, the adequacy and completeness of any documentation submitted in connection with an application for a payment agreement, or the performance of a Customer's obligations under the payment agreement
- Dispute the rejection of an application for service under Section 100.2(g) or revocation of acceptance of an application for service under Section 100.2(h) of The Water Department Regulations
- Dispute shut off for nonpayment
- Dispute shut off for failure to provide access to the meter
- Dispute denial of a request for continued service pursuant to Section 100.10 of The Water Department Regulations (Medical Emergency Procedures)
- Dispute denial of an application for continued water service under USTRA and/or
- Dispute a determination that an applicant is ineligible for a HELP loan due to a delinquent balance on his or her Utility Service bill or for a reason other than homeownership
Please call us to obtain an informal hearing request form. After your Informal Hearing, if you disagree with the outcome, or if you choose not to have an Informal Hearing, you may send a petition for hearing to the Tax Review Board.
Real Estate Assessment Appeals
To appeal your real estate assessment, your property valuation used to compute your taxes, you must contact the Board of Revision of Taxes (BRT). Appeals must be submitted to the BRT by the first week of October prior to the year when the tax is due. For instance, the time to appeal your 2013 real estate assessment has passed, but there is still time to appeal your 2014 real estate assessment.
Board of Revision of Taxes
The Curtis Center
601 Walnut Street, Suite 300 West
Philadelphia, PA 19106