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Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

Tax Review Board

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.
Margaret Fenerty, Esq.

Melissa C. Andre, Esq. Executive Director

Connect

Address
100 South Broad St.
Suite 400
Philadelphia, PA 19110
Email admin.review@phila.gov
Phone

Events

  • Nov
    16
    L&I Department Hearing
    9:00 am to 11:00 am

    L&I Department Hearing

    November 16, 2026
    9:00 am to 11:00 am, 2 hours
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/83229720172?pwd=iFMlnlcBv0PuO13bgBbjDTxjzd7iuL.1 Join and take notes https://us02web.zoom.us/j/83229720172?pwd=iFMlnlcBv0PuO13bgBbjDTxjzd7iuL.1&mynotes=on Meeting chat link https://us02web.zoom.us/launch/jc/83229720172 Meeting ID: 832 2972 0172 Passcode: 158080 --- One tap mobile +12678310333,,83229720172#,,,,*158080# US (Philadelphia) +19292056099,,83229720172#,,,,*158080# US (New York) --- Join by SIP • 83229720172@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/83229720172/invitations?signature=h8lcSZztcjWodEzLSoJygSdFMR_hH_uY-B8udalldP0
  • Nov
    16
    Real Estate Department Hearing
    1:00 pm to 3:00 pm

    Real Estate Department Hearing

    November 16, 2026
    1:00 pm to 3:00 pm, 2 hours
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/88082433169?pwd=tXeCbLl3curkynxIjCeQjB9NgXRaRP.1 Join and take notes https://us02web.zoom.us/j/88082433169?pwd=tXeCbLl3curkynxIjCeQjB9NgXRaRP.1&mynotes=on Meeting chat link https://us02web.zoom.us/launch/jc/88082433169 Meeting ID: 880 8243 3169 Passcode: 355608 --- One tap mobile +12678310333,,88082433169#,,,,*355608# US (Philadelphia) +19292056099,,88082433169#,,,,*355608# US (New York) --- Join by SIP • 88082433169@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/88082433169/invitations?signature=xjX7oykjby_F7md2WAEPyUDnQ25HmxVlv0Am_P03TWY
  • Nov
    17
    Water Revenue Department Hearing
    9:00 am to 11:00 am

    Water Revenue Department Hearing

    November 17, 2026
    9:00 am to 11:00 am, 2 hours
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/84574530317?pwd=iavDtavVxV759GKrgHfoEqQpqquk3d.1 Join and take notes https://us02web.zoom.us/j/84574530317?pwd=iavDtavVxV759GKrgHfoEqQpqquk3d.1&mynotes=on Meeting chat link https://us02web.zoom.us/launch/jc/84574530317 Meeting ID: 845 7453 0317 Passcode: 627279 --- One tap mobile +12678310333,,84574530317#,,,,*627279# US (Philadelphia) +13126266799,,84574530317#,,,,*627279# US (Chicago) --- Join by SIP • 84574530317@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/84574530317/invitations?signature=YXIR5vKjg-jeljQPhSPvc86z-DcG2fXfdKbJCVtDoLc

Resources


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