Skip to main content

Board of Revision of Taxes

Hearing appeals for real estate market value assessments.

Board of Revision of Taxes

What we do

The Board of Revision of Taxes (BRT) hears property assessment appeals. The Office of Property Assessment (OPA) decides the dollar-value of every piece of real estate within Philadelphia and that value determines how much property tax is owed. Owners who disagree with the OPA can file an appeal with the BRT.

File a real estate market value appeal if:

  • You think the City’s value of your property is too high or too low.
  • The value doesn’t match similar properties in your area.
  • There is a mistake about your property’s square footage, condition, or other characteristics.

Owners can also appeal other decisions that affect their property, including denied abatement applications, denied non-profit exemptions, late (nunc pro tunc) petitions, Homestead Exemptions and eminent domain awards.

BRT’s office is open to the public Monday through Friday, from 8:30 a.m. to 4:30 p.m.

The deadline to file a 2023 market value appeal is October 3, 2022.


601 Walnut St.
Suite 325 East
Philadelphia, PA 19106


  • Aug
    BOV-Eminent Domain Hearing
    10:00 am to 3:00 pm

    BOV-Eminent Domain Hearing

    August 15, 2022
    10:00 am to 3:00 pm, 5 hours