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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

  • May
    4
    Event
    Water Revenue Departmental Hearing
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/84665940974?pwd=N9radhUucjvv5WzybVeeXSaY9AFeqJ.1
    Event

    Water Revenue Departmental Hearing

    May 4, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/84665940974?pwd=N9radhUucjvv5WzybVeeXSaY9AFeqJ.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/84665940974?pwd=N9radhUucjvv5WzybVeeXSaY9AFeqJ.1 Meeting ID: 846 6594 0974 Passcode: 363553 --- One tap mobile +12678310333,,84665940974#,,,,*363553# US (Philadelphia) +13126266799,,84665940974#,,,,*363553# US (Chicago) Join instructions https://us02web.zoom.us/meetings/84665940974/invitations?signature=EUuAmDx4GvXSi-1rkAzNYRu7RN2htjsfcm1lwz185Dw ________________________________________________________________________________ Microsoft Teams meeting Join: https://teams.microsoft.com/meet/22072417732983?p=DDO1H7jQgTrbT0wB6r Meeting ID: 220 724 177 329 83 Passcode: vW6p2wL6 ________________________________ Need help? | System reference Dial in by phone +1 267-404-3440,,73558488# United States, Perkasie Find a local number Phone conference ID: 735 584 88# For organizers: Meeting options | Reset dial-in PIN ________________________________________________________________________________
  • May
    4
    Event
    L&I Department Hearing
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/81636204505?pwd=ZtzQFcMdAzPCMM8rlTmOkYGvjWdanM.1
    Event

    L&I Department Hearing

    May 4, 2026
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/81636204505?pwd=ZtzQFcMdAzPCMM8rlTmOkYGvjWdanM.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/81636204505?pwd=ZtzQFcMdAzPCMM8rlTmOkYGvjWdanM.1 Meeting ID: 816 3620 4505 Passcode: 679749 --- One tap mobile +12678310333,,81636204505#,,,,*679749# US (Philadelphia) +19292056099,,81636204505#,,,,*679749# US (New York) Join instructions https://us02web.zoom.us/meetings/81636204505/invitations?signature=kK0OLvzUjqNSG2yF4O4TZk2rLjfKWThbAl6kJpRRfqc
  • May
    5
    Event
    Tax Review Board- Water Revenue Bureau
    2:00 pm to 4:00 pm
    https://us02web.zoom.us/j/86136454692?pwd=UslCaXVZikzcVzBq4Rl1E4hyDP7Kuv.1
    Event

    Tax Review Board- Water Revenue Bureau

    May 5, 2026
    2:00 pm to 4:00 pm, 2 hours
    https://us02web.zoom.us/j/86136454692?pwd=UslCaXVZikzcVzBq4Rl1E4hyDP7Kuv.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/86136454692?pwd=UslCaXVZikzcVzBq4Rl1E4hyDP7Kuv.1 Meeting ID: 861 3645 4692 Passcode: 629477 --- One tap mobile +12678310333,,86136454692#,,,,*629477# US (Philadelphia) +13017158592,,86136454692#,,,,*629477# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/86136454692/invitations?signature=vfgeiNUvHubOXMk-7EcwFMUH45JYmhWESCt7h53JO3c
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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