Are you a Philly homeowner currently enrolled in our Owner-occupied Real Estate Tax Payment Agreement (OOPA) program? Congratulations! You can now pay your past-due property taxes in affordable monthly installments.

OOPA helps qualifying Philadelphians stay on track with their property taxes. No down payment is required, and some homeowners pay as low as $0 per month. The best part? Signing up for the program is very easy, but you must maintain consistent payment to stay enrolled. A late or missed installment payment may end your participation in the OOPA program.

If you don’t pay

We understand that certain unforeseen life events could result in a late payment or no payment at all. But if we discover that you’ve just stopped paying, your account will be considered in “default.” At that point, the Department can terminate your OOPA agreement.

The good news is that before terminating your agreement, the Department sends you two separate notifications about your missed payments and what to do to get back on track. If you do nothing or continue to ignore the terms of your agreement, you will receive an OOPA default notice, which means we’re ending your enrollment in the program.

What you can do if you default on your agreement

You can appeal the Department’s decision and request a reinstatement of your agreement by either filing a First Level Appeal with the Law Department within 30 days of receiving the default notice or directly petitioning the Tax Review Board (TRB) within 60 days of receiving the default notice.

You can call (215) 683-5000 to request an appeal form from the Law Department or pick up a copy in person at the Municipal Services Building, in center city, across from City Hall. Even better, your appeal can be a letter explaining the reason for default if you are not able to get the appeal form. Just send your letter or form to:

Law Department
Municipal Services Building,
5th Floor,
1401 John F. Kennedy Boulevard,
Philadelphia, Pa 19102

Petitioning the TRB 

If your First Level Review is denied, you have 30 days to petition the TRB for an OOPA reinstatement, and the process is very easy.

Start by filling out the Tax Review Board appeal petition form. You can access the form online, pick up a copy in person at the TRB office, or call 215-686-5216 to mail a petition form to you. Make sure to indicate on your form that it is an OOPA default petition.

When your form is ready, you can email it to tax.reviewboard@phila.gov, drop it off in person, or mail it to:

City of Philadelphia
Office of Administrative Review / Tax Review Board
100 S Broad Street, Room 400
Philadelphia, PA 19110

After you submit

You will receive a stamped copy of the appeal form to confirm receipt of your petition. The TRB will also mail you an official letter confirming receipt of your petition and the next steps.

The Tax Review Board typically hears an OOPA default case within 90 days. Missing a scheduled hearing may result in the TRB denying your appeal. So, save your hearing date and make sure to show up! Also, it is important to continue to make payments on your account while waiting for the TRB to hear your appeal.

If you need help or have questions, please call (215) 686-5216.

Photo credit: @illadelphia