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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.
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

Events

  • Dec
    19
    WATER REVENUE DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/85848730463?pwd=TuOrTffaUtW3dVubmDyS3ok9UB8wFJ.1

    WATER REVENUE DEPARTMENTAL HEARINGS

    December 19, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/85848730463?pwd=TuOrTffaUtW3dVubmDyS3ok9UB8wFJ.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/85848730463?pwd=TuOrTffaUtW3dVubmDyS3ok9UB8wFJ.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=7a3dccd3-ce65-4c55-a319-e9afb80b78b5 Meeting ID: 858 4873 0463 Passcode: 607134 --- One tap mobile +12678310333,,85848730463#,,,,*607134# US (Philadelphia) +13126266799,,85848730463#,,,,*607134# US (Chicago) Join instructions https://us02web.zoom.us/meetings/85848730463/invitations?signature=zDqOXZH_KfIIitu98lMmqslZAG8GCao8QZFEFyB7V7U
  • Jan
    5
    REAL ESTATE DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/87185369396?pwd=iBMhvsOe4xfW1OzrRlAAyScwfb6305.1

    REAL ESTATE DEPARTMENTAL HEARINGS

    January 5, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/87185369396?pwd=iBMhvsOe4xfW1OzrRlAAyScwfb6305.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87185369396?pwd=iBMhvsOe4xfW1OzrRlAAyScwfb6305.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=d85ad474-aa9e-4d81-b9c2-4ea6478bbe38 Meeting ID: 871 8536 9396 Passcode: 662042 --- One tap mobile +12678310333,,87185369396#,,,,*662042# US (Philadelphia) +13126266799,,87185369396#,,,,*662042# US (Chicago) Join instructions https://us02web.zoom.us/meetings/87185369396/invitations?signature=rGu6Ry-JK4wbW_g4bCCJn4OoHnXCXaowqWkl4r2VlaI
  • Jan
    5
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/87857882225?pwd=zTNTCa4zkvvx06MBi89qvzzF6bqqks.1

    L&I DEPARTMENTAL HEARINGS

    January 5, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/87857882225?pwd=zTNTCa4zkvvx06MBi89qvzzF6bqqks.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87857882225?pwd=zTNTCa4zkvvx06MBi89qvzzF6bqqks.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=110a31cb-7e62-4b37-afe0-c59991fae0c1 Meeting ID: 878 5788 2225 Passcode: 833141 --- One tap mobile +12678310333,,87857882225#,,,,*833141# US (Philadelphia) +13126266799,,87857882225#,,,,*833141# US (Chicago) Join instructions https://us02web.zoom.us/meetings/87857882225/invitations?signature=gCZaJos9t4KMnT9yDIssOSxScBNdc-6HjIHeDCdpQhc

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