City of Philadelphia

Welcome to the Tax Review Board



In the fall of 1995, the Mayor consolidated the Bureau of Administrative Adjudication (BAA) and the Tax Review Board (TRB), and created the Office for Administrative Review (OAR) as a single point of contact for the resolution of all 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.


All disputes are screened for eligibility, referred to the appropriate department or agency as an initial step toward resolution, tracked, and, if a settlement with the department cannot be reached, scheduled for a hearing at the TRB.


Current Members of the Tax Review Board:


Nancy A. Kammerdeiner, Chair

Joseph Ferla

George Mathew, CPA

Kaitlin McKenzie-Fiumara, Esq.

Gaetano Piccirilli, Esq.