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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
    7
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/81341249339?pwd=4kB2c8iVs2JljRA8lyg9L45skK8M4R.1

    L&I DEPARTMENTAL HEARINGS

    January 7, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/81341249339?pwd=4kB2c8iVs2JljRA8lyg9L45skK8M4R.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/81341249339?pwd=4kB2c8iVs2JljRA8lyg9L45skK8M4R.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=ca4a0de0-0efd-4266-bcce-af170c2e55b0 Meeting ID: 813 4124 9339 Passcode: 162789 --- One tap mobile +12678310333,,81341249339#,,,,*162789# US (Philadelphia) +13126266799,,81341249339#,,,,*162789# US (Chicago) Join instructions https://us02web.zoom.us/meetings/81341249339/invitations?signature=inqxSdIaYDd9EjwQnmPYafCv1IYkOCCtBwKdo0cMzXk
  • Jan
    7
    REAL ESTATE DEPARTMENTAL HEARINGS
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/88351039620?pwd=pN9hahIvTAdziEd2EMatF67Ia7E6Nr.1

    REAL ESTATE DEPARTMENTAL HEARINGS

    January 7, 2026
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/88351039620?pwd=pN9hahIvTAdziEd2EMatF67Ia7E6Nr.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/88351039620?pwd=pN9hahIvTAdziEd2EMatF67Ia7E6Nr.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=175324ea-ba42-4dbc-b2c8-af38e267cb16 Meeting ID: 883 5103 9620 Passcode: 116876 --- One tap mobile +12678310333,,88351039620#,,,,*116876# US (Philadelphia) +13017158592,,88351039620#,,,,*116876# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/88351039620/invitations?signature=TtvtW13muy5Pgxh2keGWRzBPneFN0jGXj-Nuf6wOYkU
  • Jan
    8
    TAX REVIEW BOARD L&I HEARINGS
    2:00 pm to 4:00 pm
    https://us02web.zoom.us/j/86376851639?pwd=brGdZPQ898FJO2N0vo4RCqiedtQ9qd.1

    TAX REVIEW BOARD L&I HEARINGS

    January 8, 2026
    2:00 pm to 4:00 pm, 2 hours
    https://us02web.zoom.us/j/86376851639?pwd=brGdZPQ898FJO2N0vo4RCqiedtQ9qd.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/86376851639?pwd=brGdZPQ898FJO2N0vo4RCqiedtQ9qd.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=3e638aff-2f32-4867-af6f-adc3bf94cf83 Meeting ID: 863 7685 1639 Passcode: 159811 --- One tap mobile +12678310333,,86376851639#,,,,*159811# US (Philadelphia) +13126266799,,86376851639#,,,,*159811# US (Chicago) Join instructions https://us02web.zoom.us/meetings/86376851639/invitations?signature=pEoDNkn_v4aqQUkHl6D_YnbjyMEHPRJZuTSqyycn2U4

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