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Board of Revision of Taxes

Property assessment appeals

Property owners who believe the assessed value of their property is incorrect can file an appeal.

Assessment appeals should prove at least one of the following:

  • The estimated market value of your property is too high or too low
  • The estimated market value of your property is not uniform with similar surrounding properties
  • The characteristics of your property that affect its value are substantially incorrect
To file an appeal, you must complete the required appeal forms.

Market Value Appeal hearings can be held in person or remotely. To request a remote-only hearing, contact us.

1. Time for filing

An appeal of real estate market value must be filed with the Board of Revision of Taxes (“BRT”) no later than the first Monday of October of the year preceding the tax year for which the revision is requested, with the following exceptions:

  1. If the property is conveyed to a new owner after the first Monday of October and before December 31st of the year preceding the tax year in question, the new owner must file an appeal Application no later than thirty (30) calendar days after the date of the deed evidencing the conveyance;
  2. If the Notice of Real Estate Assessment is dated after the first Monday of October of the year preceding the tax year in question, an Appeal Application must be filed within thirty (30) calendar days of Notice;
  3. If the property is subject to an Agreement of Sale executed after the first Monday of October and before December 31st of the year preceding the tax year for which the revision is requested, the purchaser must file an appeal Application within thirty (30) calendar days from the date of the execution of the Agreement of Sale.

2. Place for filing

An Appeal Application must be filed with the Board of Revision of Taxes, The Curtis Center, 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106. An application may be filed by mail, in person Monday through Friday, between the hours of 8:30 A.M. and 4:30 P.M. or by e-mailing the PDF form to appealinquiry@phila.gov. Do not send duplicates.


3. Entitlement to file

Only an “aggrieved party” may file an Appeal Application. The following persons shall be considered an “aggrieved party”:

  1. An owner of record
  2. An equitable owner
  3. A tenant responsible for paying all or part of the real estate taxes
  4. A tenant responsible for paying all or part of the use and occupancy taxes
  5. A mortgagee in possession

4. Authorized applicants

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5. Notice for appeal hearing

The Board of Revision of Taxes will send notice to the applicant, of the date, time and location of an oral real estate market value appeal hearing, approximately 45 to 90 days in advance.


6. Documents to be produced by owner of record or equitable owner

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7. Expert witnesses

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8. Oral hearing

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