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Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

Tax Review Board

What we do

The Tax Review Board (TRB) is part of the Office of Administrative Review (OAR). The TRB decides taxpayer appeals from most City assessments or bills. TRB does not handle real estate tax assessments and real estate tax principal. Those cases are decided by the Board of Revision of Taxes (BRT).

All TRB reviews begin with the taxpayer filing a petition seeking review of:

  • Waiver of interest and penalty
  • Denial of a refund
  • Tax assessment appeals, such as:
    • Licenses and inspections assessments
    • Refuse, or trash taxes
    • Wage taxes
    • Business income and receipts taxes
    • School income taxes
    • Other assessments and bills.

All disputes are screened for eligibility, tracked, and scheduled for a hearing at the TRB.

Board members include:

Paula Weiss, Chair
Ryan Boyer
George Mathew, CPA
John O’Connor, Esq.
Nancy A. Kammerdeiner

Melissa C. Andre, Esq. Executive Director

Connect

Address
100 South Broad St.
Suite 400
Philadelphia, PA 19110
Email admin.review@phila.gov
Phone

Events

  • Jan
    20
    TAX REVIEW BOARD REAL ESTATE/OOPA
    2:00 pm to 4:00 pm
    https://us02web.zoom.us/j/84881320396?pwd=knHHQzuGp6qFWLzE0LKaycJDcG3zhk.1

    TAX REVIEW BOARD REAL ESTATE/OOPA

    January 20, 2026
    2:00 pm to 4:00 pm, 2 hours
    https://us02web.zoom.us/j/84881320396?pwd=knHHQzuGp6qFWLzE0LKaycJDcG3zhk.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/84881320396?pwd=knHHQzuGp6qFWLzE0LKaycJDcG3zhk.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=97df166b-3d83-4015-a22c-ac7ae466198a Meeting ID: 848 8132 0396 Passcode: 024379 --- One tap mobile +12678310333,,84881320396#,,,,*024379# US (Philadelphia) +19292056099,,84881320396#,,,,*024379# US (New York) Join instructions https://us02web.zoom.us/meetings/84881320396/invitations?signature=qb_QSOYX_eNp81Ls9NPnNbC8VnY0dKazulvul071aCM
  • Jan
    21
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/84506365512?pwd=qwNkzuvN3X8lqd30C4cO6RkA59gRT9.1

    L&I DEPARTMENTAL HEARINGS

    January 21, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/84506365512?pwd=qwNkzuvN3X8lqd30C4cO6RkA59gRT9.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/84506365512?pwd=qwNkzuvN3X8lqd30C4cO6RkA59gRT9.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=0d9af809-f159-4fcb-abf5-4de1287b6201 Meeting ID: 845 0636 5512 Passcode: 118217 --- One tap mobile +12678310333,,84506365512#,,,,*118217# US (Philadelphia) +13017158592,,84506365512#,,,,*118217# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/84506365512/invitations?signature=4Tjr6u5AY4rdUdoDEdQvq8FwtYn4IBYYQm4Y992-khM
  • Jan
    22
    TAX REVIEW BOARD L&I HEARINGS
    2:00 pm to 4:00 pm
    https://us02web.zoom.us/j/87503322356?pwd=xTCoZUP33a7Q6MlywaVHI3ZGAaYICL.1

    TAX REVIEW BOARD L&I HEARINGS

    January 22, 2026
    2:00 pm to 4:00 pm, 2 hours
    https://us02web.zoom.us/j/87503322356?pwd=xTCoZUP33a7Q6MlywaVHI3ZGAaYICL.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87503322356?pwd=xTCoZUP33a7Q6MlywaVHI3ZGAaYICL.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=0e9749a2-3418-4088-b80a-bea06009e623 Meeting ID: 875 0332 2356 Passcode: 254310 --- One tap mobile +12678310333,,87503322356#,,,,*254310# US (Philadelphia) +13126266799,,87503322356#,,,,*254310# US (Chicago) Join instructions https://us02web.zoom.us/meetings/87503322356/invitations?signature=ZF6R2NYTNZTV0MwG0-OVXYfDf0MaIIF0E7tNuzQTvbA

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