What we do
The Office of Administrative Review (OAR) reviews cases where residents or business owners disagree with a:
- Violation notice.
- Tax assessment.
- Other City of Philadelphia administrative decision.
OAR provides an appeal process, administers hearings, and manages the financial aspects of some cases.
- Our Code Violation Unit registers security alarm systems. It also helps enforce excess false alarm violations, sanitation violations, and other City laws administered with code violation notices (CVNs).
- The Tax Review Board hears taxpayer appeals of all City assessments or bills, except real estate tax assessments and real estate tax principal. A hearing master will hear cases for matters under $50,000.
- We also handle Philadelphia Parking Authority (PPA) appeals, including:
- Appeals for red light camera violations.
- Appeals for denied residential disability parking spaces.
Taxpayers should first attempt to resolve any billing disputes with the appropriate department. If the dispute cannot be resolved at the department, you can file an appeal by emailing your petition to firstname.lastname@example.org.