Residents and businesses in Philadelphia are responsible for paying City property and business taxes and water charges. Property tax payments provide revenue that supports essential City services, including the school district, while water bill payments fund projects that keep clean, fresh water coming into our homes.

It is always best to pay your bills in full and on time. Overdue payments have consequences—they may put you at risk of losing your water service access, your business license, or your property. But you can always:

• Contact the Department of Revenue about getting into a payment plan if you cannot pay your bills in full, OR
• Take advantage of a range of water and home assistance programs the City offers.

We also have payment plans with flexible terms for businesses. Nevertheless, if you disagree with a tax or water bill, a City assessment, or a service decision, you can petition the Office of Administrative Review’s Tax Review Board (TRB) for a hearing. While the TRB provides a platform for you to appeal City assessments or bills, we strongly encourage you to first try resolving any billing disputes directly with the appropriate department.

Here’s a list of common questions to help you understand the types of cases the TRB handles, when and how to file an appeal, and what to expect after you file:

What type of cases does the TRB handle?

The Tax Review Board (TRB) handles most assessments and bill-related cases. You can file an appeal to dispute a water bill, the denial of eligibility for a water assistance program, or a Homeowner’s Emergency Loan Program (“HELP”) loan. The TRB also hears appeals to review all tax assessments, including Net Profits Tax and Commercial Trash Fees. Visit the Tax Review Board’s website to learn more.

The Tax Review Board does not handle property assessment appeals. These cases should be referred to the City’s Board of Revision of Taxes (BRT). Similarly, you should contact the Office of Property Assessment at (215) 686-4334 to appeal your real estate tax’s principal. Make sure to do this by the first Monday of October each year or within 60 days of receiving an assessment issued in October or later.

When and how can I file an appeal?

As noted above, we encourage you to first attempt to resolve the issue with the department or City agency. If you cannot reach a resolution, you can petition the TRB for a review of your case.

• When to file – generally, you can appeal an assessment or other bills within 60 days of receiving a decision notice or determination. If the Department of Revenue denies your refund petition, you can file a petition for review within 90 days of receiving the denial notice.
• How to file – you can file a tax or water appeal by completing this Petition for Appeal form. Make sure to include the disputed bill. Once you are set, submit your petition to the TRB by faxing your completed forms and other documents to (215) 686-5228, emailing them to reviewboard@phila.gov, or mailing them to: 

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

What happens after I file?

The TRB screens your petition for eligibility. If accepted, a hearing is generally scheduled within 90 to 120 days. While waiting for your hearing date, make sure to contact the TRB before making payments on any taxes, interest, or penalties you’re contesting.

What to expect when I come in for my hearing, and do I need an attorney? 

You don’t need an attorney but will need to explain your case and convince the Board why you want it to grant your request. You must bring all relevant documents you would like the TRB to consider during the process. You can appear at your hearing in person or virtually through Zoom. At your hearing, you’ll have a chance to present your case. You can reschedule a hearing by submitting your request in writing to the TRB at least seven (7) days before the hearing.

What if I disagree with the Board’s decision?

If you disagree with the Board’s decision, you can appeal to the Philadelphia Court of Common Pleas. Be ready to follow through with the court procedure, including alerting the City attorney who appeared at the hearing, also called “to serve papers,” and paying for written transcripts.