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Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

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  • Tax Review Board

Tax Review Board

Services

Petition for a tax appeal
Appeal a water bill or water service decision

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
Phone: (215) 686-5216

Events

  • Jul
    22
    Event
    L&I Departmental Hearing
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/83212912207?pwd=q8OqAx29JB4JazWd5iaRq0mmhLpzVa.1
    Event

    L&I Departmental Hearing

    July 22, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/83212912207?pwd=q8OqAx29JB4JazWd5iaRq0mmhLpzVa.1
    map
    ________________________________ From: Melissa C. Andre Sent: Tuesday, June 23, 2026 11:52:22 AM (UTC-05:00) Eastern Time (US & Canada) To: Melissa C. Andre ; taxreviewboard@gmail.com ; Monique Dashiell Subject: L&I Departmental Hearing When: Wednesday, July 22, 2026 9:00 AM-11:00 AM. Where: https://us02web.zoom.us/j/83212912207?pwd=q8OqAx29JB4JazWd5iaRq0mmhLpzVa.1 Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/83212912207?pwd=q8OqAx29JB4JazWd5iaRq0mmhLpzVa.1 Meeting chat link https://us02web.zoom.us/launch/jc/83212912207 Meeting ID: 832 1291 2207 Passcode: 628536 --- One tap mobile +12678310333,,83212912207#,,,,*628536# US (Philadelphia) +19292056099,,83212912207#,,,,*628536# US (New York) --- Join by SIP • 83212912207@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/83212912207/invitations?signature=AQTXUi0vxyURpi-S1nxGc9yf4Lg7szvuO-4wXOHhBcM
  • Jul
    22
    Event
    Water Revenue Departmental Hearing
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/86915383766?pwd=a22dJKcUn55FtLIxXyWdJaKaETCD1K.1
    Event

    Water Revenue Departmental Hearing

    July 22, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/86915383766?pwd=a22dJKcUn55FtLIxXyWdJaKaETCD1K.1
    map
    ________________________________ From: Melissa C. Andre Sent: Tuesday, June 23, 2026 11:52:21 AM (UTC-05:00) Eastern Time (US & Canada) To: Melissa C. Andre ; taxreviewboard@gmail.com ; Monique Dashiell Subject: Water Revenue Departmental Hearing When: Wednesday, July 22, 2026 9:00 AM-11:00 AM. Where: https://us02web.zoom.us/j/86915383766?pwd=a22dJKcUn55FtLIxXyWdJaKaETCD1K.1 Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/86915383766?pwd=a22dJKcUn55FtLIxXyWdJaKaETCD1K.1 Meeting chat link https://us02web.zoom.us/launch/jc/86915383766 Meeting ID: 869 1538 3766 Passcode: 006955 --- One tap mobile +12678310333,,86915383766#,,,,*006955# US (Philadelphia) +13126266799,,86915383766#,,,,*006955# US (Chicago) --- Join by SIP • 86915383766@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/86915383766/invitations?signature=4bIY0MukeWGOyhh5vemyvPlx8bsF6R-qUb_LJKUR5Tg
  • Jul
    22
    Event
    Refuse Departmental Hearing
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/88029262424?pwd=a5Vdt8Rn3TL3hdkqD1cJf1kBhQK3RZ.1
    Event

    Refuse Departmental Hearing

    July 22, 2026
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/88029262424?pwd=a5Vdt8Rn3TL3hdkqD1cJf1kBhQK3RZ.1
    map
    ________________________________ From: Melissa C. Andre Sent: Tuesday, June 23, 2026 11:52:21 AM (UTC-05:00) Eastern Time (US & Canada) To: Melissa C. Andre ; taxreviewboard@gmail.com ; Monique Dashiell Subject: Refuse Departmental Hearing When: Wednesday, July 22, 2026 1:00 PM-3:00 PM. Where: https://us02web.zoom.us/j/88029262424?pwd=a5Vdt8Rn3TL3hdkqD1cJf1kBhQK3RZ.1 Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/88029262424?pwd=a5Vdt8Rn3TL3hdkqD1cJf1kBhQK3RZ.1 Meeting chat link https://us02web.zoom.us/launch/jc/88029262424 Meeting ID: 880 2926 2424 Passcode: 837572 --- One tap mobile +12678310333,,88029262424#,,,,*837572# US (Philadelphia) +13126266799,,88029262424#,,,,*837572# US (Chicago) --- Join by SIP • 88029262424@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/88029262424/invitations?signature=xuvS09YkXhFEHRUwxQPB2DuJchMLlnBKBU3xV6oYiIo
See all events

Resources

Tax Review Board hearing agendas
Hearing agendas include the docket list of cases being heard and instructions on how to attend a hearing.
Video recordings of hearings
Hearings have moved online and are recorded. You can view recordings of past hearings here.

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