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Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

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Tax Review Board

Services

Petition for a tax appeal
Appeal a water bill or water service decision

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: (215) 686-5216

Events

  • Aug
    11
    Event
    WATER REVENUE DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/89621951197?pwd=jlCPM5BeN9c5Hpwp82aonacxj4y6KT.1
    Event

    WATER REVENUE DEPARTMENTAL HEARINGS

    August 11, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/89621951197?pwd=jlCPM5BeN9c5Hpwp82aonacxj4y6KT.1
    map
    Milton U. Oates, Jr. is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/89621951197?pwd=jlCPM5BeN9c5Hpwp82aonacxj4y6KT.1 Meeting ID: 896 2195 1197 Passcode: 982835 --- One tap mobile +12678310333,,89621951197#,,,,*982835# US (Philadelphia) +19292056099,,89621951197#,,,,*982835# US (New York) --- Dial by your location • +1 267 831 0333 US (Philadelphia) • +1 929 205 6099 US (New York) • +1 301 715 8592 US (Washington DC) • +1 312 626 6799 US (Chicago) • +1 346 248 7799 US (Houston) Meeting ID: 896 2195 1197 Passcode: 982835 Find your local number: https://us02web.zoom.us/u/kc5yDUHDxz
  • Aug
    11
    Event
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/88609638336?pwd=CC15TetqyvlD3500IcGJ9wHrRRzFSL.1
    Event

    L&I DEPARTMENTAL HEARINGS

    August 11, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/88609638336?pwd=CC15TetqyvlD3500IcGJ9wHrRRzFSL.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/88609638336?pwd=CC15TetqyvlD3500IcGJ9wHrRRzFSL.1 Meeting ID: 886 0963 8336 Passcode: 274036 --- One tap mobile +12678310333,,88609638336#,,,,*274036# US (Philadelphia) +13017158592,,88609638336#,,,,*274036# US (Washington DC) --- Dial by your location • +1 267 831 0333 US (Philadelphia) • +1 301 715 8592 US (Washington DC) • +1 312 626 6799 US (Chicago) • +1 929 205 6099 US (New York) • +1 346 248 7799 US (Houston) Meeting ID: 886 0963 8336 Passcode: 274036 Find your local number: https://us02web.zoom.us/u/kbtJ3DhESE
  • Aug
    11
    Event
    REFUSE DEPARTMENTAL HEARINGS
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/82324420549?pwd=QDv3zBI8OaEvSDgsXTr9Sab05qegoW.1
    Event

    REFUSE DEPARTMENTAL HEARINGS

    August 11, 2025
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/82324420549?pwd=QDv3zBI8OaEvSDgsXTr9Sab05qegoW.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/82324420549?pwd=QDv3zBI8OaEvSDgsXTr9Sab05qegoW.1 Meeting ID: 823 2442 0549 Passcode: 432676 --- One tap mobile +12678310333,,82324420549#,,,,*432676# US (Philadelphia) +19292056099,,82324420549#,,,,*432676# US (New York) --- Dial by your location • +1 267 831 0333 US (Philadelphia) • +1 929 205 6099 US (New York) • +1 301 715 8592 US (Washington DC) • +1 312 626 6799 US (Chicago) • +1 346 248 7799 US (Houston) Meeting ID: 823 2442 0549 Passcode: 432676 Find your local number: https://us02web.zoom.us/u/knll5dI9C
See all events

Resources

Tax Review Board hearing agendas
Hearing agendas include the docket list of cases being heard and instructions on how to attend a hearing.
Video recordings of hearings
Hearings have moved online and are recorded. You can view recordings of past hearings here.

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