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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
    14
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/86429803501?pwd=KUfSBFYVMWbDlcIiOHlclzS76PAl76.1

    L&I DEPARTMENTAL HEARINGS

    January 14, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/86429803501?pwd=KUfSBFYVMWbDlcIiOHlclzS76PAl76.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/86429803501?pwd=KUfSBFYVMWbDlcIiOHlclzS76PAl76.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=917307dd-85bf-47ac-ada3-ef63f2990296 Meeting ID: 864 2980 3501 Passcode: 873301 --- One tap mobile +12678310333,,86429803501#,,,,*873301# US (Philadelphia) +19292056099,,86429803501#,,,,*873301# US (New York) Join instructions https://us02web.zoom.us/meetings/86429803501/invitations?signature=eXFJ87dMbuadzTVb4nEa2PWX_0VlptPgukk1HwN_wM0
  • Jan
    14
    OOPA DEPARTMENTAL HEARING
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/82474847187?pwd=WfVceEdjcY86ntQEj5fFEVxTXLnEMO.1

    OOPA DEPARTMENTAL HEARING

    January 14, 2026
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/82474847187?pwd=WfVceEdjcY86ntQEj5fFEVxTXLnEMO.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/82474847187?pwd=WfVceEdjcY86ntQEj5fFEVxTXLnEMO.1 Meeting ID: 824 7484 7187 Passcode: 641969 --- One tap mobile +12678310333,,82474847187#,,,,*641969# US (Philadelphia) +13017158592,,82474847187#,,,,*641969# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/82474847187/invitations?signature=jI7kK8F53OIXHyJ7JPN8Q6JLnztwl0CjeSYU6BMPaLY
  • Jan
    16
    WATER REVENUE DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/85378267520?pwd=0EMrCLKpuYoYoy1P5QvqTE1ncK1QXe.1

    WATER REVENUE DEPARTMENTAL HEARINGS

    January 16, 2026
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/85378267520?pwd=0EMrCLKpuYoYoy1P5QvqTE1ncK1QXe.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/85378267520?pwd=0EMrCLKpuYoYoy1P5QvqTE1ncK1QXe.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=9e2de6f8-95c5-428f-858f-a2ba1978e019 Meeting ID: 853 7826 7520 Passcode: 868169 --- One tap mobile +12678310333,,85378267520#,,,,*868169# US (Philadelphia) +13126266799,,85378267520#,,,,*868169# US (Chicago) Join instructions https://us02web.zoom.us/meetings/85378267520/invitations?signature=_JMwy1Qg17wnclArftU4H6VuklDtJ39JyNk9HZgjFPA

Resources


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