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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
    30
    WATER REVENUE DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/86396542792?pwd=eOpFwDEHMeovNUg9wi6oeU8DI0PFX9.1

    WATER REVENUE DEPARTMENTAL HEARINGS

    January 30, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/86396542792?pwd=eOpFwDEHMeovNUg9wi6oeU8DI0PFX9.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/86396542792?pwd=eOpFwDEHMeovNUg9wi6oeU8DI0PFX9.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=cb6f874b-ad7c-4fc0-a24c-717a9aa3160d Meeting ID: 863 9654 2792 Passcode: 006381 --- One tap mobile +12678310333,,86396542792#,,,,*006381# US (Philadelphia) +19292056099,,86396542792#,,,,*006381# US (New York) Join instructions https://us02web.zoom.us/meetings/86396542792/invitations?signature=VwXPwMHvryIjucBHQ8TVI40VuWnSfpN_8A9QSfbwZxw
  • Feb
    2
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/81997080241?pwd=rmFzBouw26pv8NuchSctCDBV4z74m6.1

    L&I DEPARTMENTAL HEARINGS

    February 2, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/81997080241?pwd=rmFzBouw26pv8NuchSctCDBV4z74m6.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/81997080241?pwd=rmFzBouw26pv8NuchSctCDBV4z74m6.1 Meeting ID: 819 9708 0241 Passcode: 649287 --- One tap mobile +12678310333,,81997080241#,,,,*649287# US (Philadelphia) +19292056099,,81997080241#,,,,*649287# US (New York) Join instructions https://us02web.zoom.us/meetings/81997080241/invitations?signature=eB1_nT2_4-aSQ4kLVD3KnjPZxgb-OFEzNdLcrQ62bVQ
  • Feb
    2
    WATER DEPARTMENT MASTER HEARINGS
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/87552303268?pwd=Dz1HHwTXQ6spEKBWyJDW8tXEouH3qQ.1

    WATER DEPARTMENT MASTER HEARINGS

    February 2, 2026
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/87552303268?pwd=Dz1HHwTXQ6spEKBWyJDW8tXEouH3qQ.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87552303268?pwd=Dz1HHwTXQ6spEKBWyJDW8tXEouH3qQ.1 Meeting ID: 875 5230 3268 Passcode: 048860 --- One tap mobile +12678310333,,87552303268#,,,,*048860# US (Philadelphia) +19292056099,,87552303268#,,,,*048860# US (New York) Join instructions https://us02web.zoom.us/meetings/87552303268/invitations?signature=4hK9yK0f_dSCv5agqOGnH0NyFV-ENFM4oNWB_p6r57Y

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