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City of Philadelphia


The Board of Revision of Taxes was established pursuant to the Consolidation Act of 1854 and charged with the function of hearing appeals on real property valuations and correcting errors and inequities in those values.
The Board was first composed of the City Commissioners, the City Treasurer and the Receiver of Taxes. In 1865, two appointees of the Court of Common Pleas were substituted for the Treasurer and the Receiver, and the Commissioners' participation was limited to their senior member only.

In 1867, Pennsylvania adopted a new law that resulted in the City Commissioner being removed from the Board, resulting in the Board consisting of three Court appointees. The same Act transferred powers regarding property valuation procedures and the appointment of assessors from the City Commissioners to the Board.

A law enacted in 1937 increased the Board’s membership to seven individuals. In addition, they were assigned the function of the then-abolished Board of View, which determines compensation to owners whose property is taken for public purposes.

This law abolished the existing Board and assessors and provided that the seven members of the new Board would be appointed by the Judges of the Philadelphia Common Pleas Court for six-year overlapping terms. A 1939 law repealed all previous acts relating to the Board of Revision of Taxes and assessors within the County of Philadelphia.

In 1964, a new law reestablished the Board of View in Philadelphia, providing that the members of the Board of Revision of Taxes may be appointed to the separate Board of View. Under this act, the Board of Judges of the Philadelphia Courts of Common Pleas appointed the then seven members of the city Board of Revision of Taxes, plus two others, as members of a separate Board of View.

As of the passing of a referendum on May 18, 2010, the Board of Revision of Taxes had been abolished and its functions split between two new entities, the Office of Property Assessment and the Board of Property Assessment Appeals; but as of a ruling by the Pennsylvania Supreme Court on September 20, 2010 the BRT was alowed to continue to hear and rule on property assessment appeals only.

What We Do

  • Appeals Board: Hear and render decisions for real property assessment appeals, nunc pro tunc petitions and unique non-profit applications
  • Board of View: Hear and render decisions for condemnation (eminent domain) appeals.
  • If you are looking for Abatements and Exemptions information: Please visit the Office of Property Assessment for more information.