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Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

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  • Tax Review Board

Tax Review Board

Services

Petition for a tax appeal
Appeal a water bill or water service decision

What we do

The Tax Review Board (TRB) is part of the Office of Administrative Review (OAR). The TRB decides taxpayer appeals from most City assessments or bills. TRB does not handle real estate tax assessments and real estate tax principal. Those cases are decided by the Board of Revision of Taxes (BRT).

All TRB reviews begin with the taxpayer filing a petition seeking review of:

  • Waiver of interest and penalty
  • Denial of a refund
  • Tax assessment appeals, such as:
    • Licenses and inspections assessments
    • Refuse, or trash taxes
    • Wage taxes
    • Business income and receipts taxes
    • School income taxes
    • Other assessments and bills.

All disputes are screened for eligibility, tracked, and scheduled for a hearing at the TRB.

Board members include:

Paula Weiss, Chair
Ryan Boyer
George Mathew, CPA
John O’Connor, Esq.
Nancy A. Kammerdeiner

Melissa C. Andre, Esq. Executive Director

Connect

Address
100 South Broad St.
Suite 400
Philadelphia, PA 19110
Email admin.review@phila.gov
Phone
Phone: (215) 686-5216

Events

  • May
    20
    Event
    L&I Department Hearings
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/86463634091?pwd=H81iFAbbxYkgWAFU4t5JQxnFBORaEZ.1
    Event

    L&I Department Hearings

    May 20, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/86463634091?pwd=H81iFAbbxYkgWAFU4t5JQxnFBORaEZ.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/86463634091?pwd=H81iFAbbxYkgWAFU4t5JQxnFBORaEZ.1 Meeting ID: 864 6363 4091 Passcode: 690050 --- One tap mobile +12678310333,,86463634091#,,,,*690050# US (Philadelphia) +13126266799,,86463634091#,,,,*690050# US (Chicago) Join instructions https://us02web.zoom.us/meetings/86463634091/invitations?signature=UyDcSM3OXZ5C0CdWvl6guzg_Cf7tS8Oj3AIGxOfgKxQ ________________________________________________________________________________ Microsoft Teams meeting Join: https://teams.microsoft.com/meet/220633405480335?p=Yloy1O9lkXBIhFGwla Meeting ID: 220 633 405 480 335 Passcode: 3g3uZ6Qr ________________________________ Need help? | System reference Dial in by phone +1 267-404-3440,,89349454# United States, Perkasie Find a local number Phone conference ID: 893 494 54# For organizers: Meeting options | Reset dial-in PIN ________________________________________________________________________________
  • May
    20
    Event
    Real Estate Department Hearing
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/89704661401?pwd=yyjM3a6hhjJwdLccaBoYv1mzmb2sRB.1
    Event

    Real Estate Department Hearing

    May 20, 2026
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/89704661401?pwd=yyjM3a6hhjJwdLccaBoYv1mzmb2sRB.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/89704661401?pwd=yyjM3a6hhjJwdLccaBoYv1mzmb2sRB.1 Meeting ID: 897 0466 1401 Passcode: 998846 --- One tap mobile +12678310333,,89704661401#,,,,*998846# US (Philadelphia) +19292056099,,89704661401#,,,,*998846# US (New York) Join instructions https://us02web.zoom.us/meetings/89704661401/invitations?signature=1HwVQyn3aDY_o04lKpRVzul9c8Z8gP3jKpEREvOsBf4
  • May
    20
    Event
    Refuse Department Hearing
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/88670091375?pwd=cJKdh8jOzjb8PNba3qDb5j30ZNiilz.1
    Event

    Refuse Department Hearing

    May 20, 2026
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/88670091375?pwd=cJKdh8jOzjb8PNba3qDb5j30ZNiilz.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/88670091375?pwd=cJKdh8jOzjb8PNba3qDb5j30ZNiilz.1 Meeting ID: 886 7009 1375 Passcode: 326974 --- One tap mobile +12678310333,,88670091375#,,,,*326974# US (Philadelphia) +13017158592,,88670091375#,,,,*326974# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/88670091375/invitations?signature=U-6Pgsj4wLAOGt6DCq7L6-RoL8uwJTYSuy_5MLtOvaY ________________________________________________________________________________ Microsoft Teams meeting Join: https://teams.microsoft.com/meet/251791003854135?p=h8jktZY9Gz3fn2dItf Meeting ID: 251 791 003 854 135 Passcode: vs9CR6Ap ________________________________ Need help? | System reference Dial in by phone +1 267-404-3440,,27954699# United States, Perkasie Find a local number Phone conference ID: 279 546 99# For organizers: Meeting options | Reset dial-in PIN ________________________________________________________________________________
See all events

Resources

Tax Review Board hearing agendas
Hearing agendas include the docket list of cases being heard and instructions on how to attend a hearing.
Video recordings of hearings
Hearings have moved online and are recorded. You can view recordings of past hearings here.

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