The deadline to submit First Level Review applications has been extended to October 14
PHILADELPHIA — The City’s Office of Property Assessment (OPA) announced today that it will extend the deadline to submit First Level Review applications to Friday, October 14, 2022, giving property owners an additional two weeks to submit applications. OPA extended the deadline (which had been September 30) due to postal delays in Philadelphia.
The First Level Review (FLR) is an informal review conducted by OPA. Property owners who believe their valuation is incorrect can request a First Level Review by completing the form included with their mailed Notice of Valuation.
Property owners can also submit a formal appeal to the Board of Revision of Taxes (BRT). The deadline for filing a formal appeal is Monday, October 3, 2022. The BRT appeal deadline is established by state law and remains unchanged.
Property owners may file both a First Level Review and an appeal with the Board of Revisions of Taxes as long as they adhere to each deadline.
How to Appeal a Valuation
Property owners who believe their property valuation is incorrect can request a First Level Review (FLR) with the OPA. FLR forms are included with the Notice of Valuation that is being mailed to property owners this month. With the two week extension announced today, FLR forms are now due to OPA by Friday, October 14, 2022.
There is also a formal appeal process conducted by the Board of Revision of Taxes. The deadline for filing a formal appeal with the Board of Revision of Taxes is Monday, October 3, 2022. The deadline for filing a formal appeal is established by state law and is not impacted by the filing of a First Level Review.
Requesting a First Level Review does not preclude you from filing an appeal with the Board of Revision of Taxes. You may file both as long as you adhere to each deadline.
Formal appeals are due to the BRT by the first Monday in October (October 3). Details on both appeals options can be found online here.
Real Estate Tax Relief Programs for Homeowners
Tax relief programs are available for homeowners. From the Homestead Exemption to LOOP to the Senior Citizen Real Estate Tax Freeze and more, these programs are managed by the Department of Revenue. The City offers many Real Estate Tax relief programs for homeowners.
Expanding Tax Relief and Wage Tax Reductions
Homestead Exemption
In June 2022, Mayor Jim Kenney signed into law Bill No. 200012, which increased the City’s Homestead Exemption from $45,000 up to $80,000, effective for Tax Year 2023. This means $80,000 of a property’s assessed value will be exempt from property taxes. This change will be reflected in Real Estate Tax bills for 2023. Homeowners who are already enrolled in the homestead program will automatically see this change and do not need to re-apply. With this change, most homeowners will save about $1,119 on their Real Estate Tax bill.
The Real Estate Tax Estimator widget is also live on property.phila.gov. The Real Estate Tax Estimator widget helps taxpayers estimate their future tax bill with the increase to the Homestead Exemption. To use it, just type in your address and the feature will give users a chance to choose between: $0, $45,000, or an $80,000 Homestead value.
Longtime Owner Occupants Program (LOOP)
Earlier this summer, the Mayor also signed an expansion of the LOOP program into law (Bill No. 220497). LOOP is an income-based program for homeowners who have lived in their home for ten years or more and experience a significant increase in their property assessment. Bill No. 220497 also allows an alternative path into LOOP for homeowners who don’t meet the 50 percent in one year threshold, but have sustained assessment increases of 75 percent or more over a five-year period. Under the plan, the total amount of funds available for disbursement among qualified homeowners in a single fiscal year increased to $35 million from $25 million.
Senior Citizen Freeze Program
The Mayor also signed an expansion of the Senior Citizen Tax Freeze program into law (Bill No. 220499). The Senior Citizen Property Tax Freeze program allows low-income senior citizens, age 65 or older, to permanently freeze their tax bills. With these latest changes, eligible seniors will have the chance to retroactively enroll in Senior Tax Freeze. This means that if someone is 70, but is just learning about the program and was qualified when they were 65, they can freeze their property value at the amount it was when they were 65. Accordingly, those seniors will only pay taxes on their assessment from the year they first became eligible, going as far back as 2018.
Beginning in October 2022, among many other enhancements, homeowners will be able to apply for Real Estate Tax assistance programs and payment agreements on the Philadelphia Tax Center without a username and password. The Tax Center is mobile enabled, and documentation can be uploaded from a cell phone.