I spent six weeks in the summer of 2019 working as an intern within the Philadelphia Department of Revenue’s policy unit. The Department collects all local taxes and water charges in America’s sixth largest city. During my internship I had a unique opportunity to work on my own projects, meet dedicated employees, and get a glimpse of the inner-workings of city government.

The Department of Revenue is in the Municipal Service Building in Center City, and the views around are amazing. In every direction you look, beautiful skyscrapers reflect the sunlight back into the sky, and historical buildings transport you back in time. LOVE Park is located across the street, and on hot days you can see kids splashing in the water fountains around the area.

The policy team started every week with a morning meeting, in which everyone shares out their current work. I thought this was a fantastic way to keep everyone updated. For me it was a great way to meet new coworkers and understand how one person’s work helps the overall goals of the Department, and of the City.

Homestead vs. LOOP

Several projects were put on my desk, but the biggest was to write a report on the Homestead Exemption in Philadelphia. The Homestead Exemption reduces the taxable portion of your property assessment by $45,000 (in 2020) if you own a home in Philadelphia and use it as your primary residence. By signing up, you can save up to $629 a year on your Real Estate Tax. I learned that there are over 200,000 people enrolled in the program, making it one of Philadelphia’s leading Real Estate Tax relief programs.

I also learned about the Longtime Owner Occupants Program (LOOP for short), which caps your home’s assessment increase to 50%, and locks in that assessment for as long as you remain in the program. This program was created for property owners who live in rapidly gentrifying areas of the City. You can’t benefit from LOOP and Homestead at the same time.

Another project was to research what US cities have the highest tax rate. Some have claimed that Philadelphia has the highest taxes in the country. To figure out if this was true, I had to collect data from various government websites, which break down collections from income tax, sales tax, property tax, and other forms of revenue. I found that Philadelphia does have a high Wage Tax, but its low Real Estate Tax balances the overall tax burden on residents.

A water hearing 

There were other experiences that made my internship memorable. One was observing an “informal water hearing.” People dispute water bills all the time in Philadelphia for various reasons. If you feel there’s a problem with your water bill, whether it’s the amount due, a shutoff notice, or another issue, you have the right to dispute it. Before going to court, the Department of Revenue allows water customers to explain their situation and, potentially, come to a mutual agreement. It may not sound enthralling, but it was honestly the most exciting moment of my internship.

I heard two cases that day. One involved a man who took the water meter off his house. He claimed his pipe broke and connected it to a pipe with a different address (he owned both houses). The other was case, involved a woman who had squatters living in her house, using the water with no meter. I thought that these were extremely different and interesting cases. The City listens and cares about what residents have to say, and will overturn decisions in some cases.

Looking back 

Internships teach students about how industries work, while sharpening their skills. They also help you develop a professional network, and transition into a full-time job. I never imagined I would learn so much about how a City collects taxes and how they work. The interactions with my colleagues forced me to improve my writing and learn about data management. But my six weeks at the Department of Revenue also helped me grow in more general and long-term ways. I now know that I like working in an office environment, sharing ideas and insights with coworkers. I learned to manage my own work hours and tapped into an exciting professional network.