Frequently Asked Questions
1. What can I appeal at the Tax Review Board?
A taxpayer can request a hearing for any money or claim collectible by the Department of Revenue, for or on behalf of the City or the School District of Philadelphia. This includes but is not limited to, any tax, water or sewer, license fee or other charge and the related interest and penalty. Refunds and the related interest and penalty paid to the City may also be appealed.
2. How do I apply for a hearing?
Taxpayers should first attempt to resolve any billing disputes with the appropriate department. If the dispute cannot be resolved at the department, an appeal may be filed with the TRB. A TRB Petition must be filled out, in triplicate, and filed with the TRB office by mail or in person.
3. How long does it take to have a hearing scheduled?
A hearing will be scheduled approximately 60 days after the petition is received by the TRB. Smaller cases are scheduled before a Master. The larger or more complex cases are scheduled before the full TRB.
4. Is it necessary to have a lawyer or accountant to represent me at the hearing?
No, TRB hearings are informal administrative hearings. A taxpayer can represent him/herself before either a Master or the full Board.
5. Is there a time limit to file an appeal?
Yes, for a petition for review you must file 60 days from the mailing date of the bill; and for a refund you must file 90 days from the mailing date of the notice of denial from the Department of Revenue.
6. Is there a filing fee for me to request a hearing?
No, the City offers this service free of charge.