City of Philadelphia

Welcome to the Tax Review Board



In the fall of 1995, the Mayor created the Office of Administrative Review (OAR) as a single point of contact for the resolution of most 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.


An administrative review hearing is provided for each petitioner.


Current Members of the Tax Review Board:


Nancy A. Kammerdeiner, Chair

Joseph Ferla

George Mathew, CPA

Kaitlin McKenzie-Fiumara, Esq.

Gaetano Piccirilli, Esq.