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City of Philadelphia

Tax Review Board

Current Members of the Tax Review Board

Nancy A. Kammerdeiner, Chair

Joseph Ferla
George Mathew, CPA
Kaitlin McKenzie-Fiumara, Esq.
Gaetano Piccirilli, Esq.

Contact Us

Tax Review Board
The Land Title Building, Suite 400
100 South Broad St.
Philadelphia, Pa. 19110

215-686-5216 - phone
215-686-5228 - fax


In the fall of 1995, the Mayor consolidated the Bureau of Administrative Adjudication (BAA) and the Tax Review Board (TRB), and created the Office for Administrative Review (OAR) as a single point of contact for the resolution of all non-judicial disputes regarding City taxes, charges, fees and fines. The Tax Review Board adjudicates taxpayer appeals from all City assessments or bills with the exception of real estate tax assessments and real estate tax principal. All TRB reviews begin with the filing of a petition by a taxpayer seeking review of a tax assessment, waiver of interest and penalty, or review of a denial of a refund. All disputes are screened for eligibility, referred to the appropriate department or agency as an initial step toward resolution, tracked, and, if a settlement with the department cannot be reached, scheduled for a hearing at the TRB.


Alarm Registration F

Alarm Registration Form and Instructions

Appeal of Denial

Application for appeal of denial of reserved residential on-street parking for people with disabilities.
Download application.


Petition for Appeal

Petition - for interest over $15,000 or penalty over $35,000



  •    for merit appeals
  •    for interest & penalty appeals greater than $15,000
  •    for appeals of refund denials 

Revenue Department Petition for Waiver of Interest and Penalty for amounts under $15,000.

Water Revenue/Water Department


Tax Review Board


Income Tax Regulations

Download Income Tax Regulations.

Liquor Tax Regulations

Liquor Sales Tax Regulations.

Business Use and Occupancy Tax

Download Use and Occupancy Tax Regulations.

Vehicle Rental Tax

Download Vehicle Rental Tax Regulations.