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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

  • Dec
    11
    TAX REVIEW BOARD L&I HEARINGS
    2:00 pm to 4:00 pm
    https://us02web.zoom.us/j/87117519102?pwd=n0YehuU6NNiNbkvt3jAp2gLHSAQVf0.1

    TAX REVIEW BOARD L&I HEARINGS

    December 11, 2025
    2:00 pm to 4:00 pm, 2 hours
    https://us02web.zoom.us/j/87117519102?pwd=n0YehuU6NNiNbkvt3jAp2gLHSAQVf0.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87117519102?pwd=n0YehuU6NNiNbkvt3jAp2gLHSAQVf0.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=47ebb211-c0c1-4438-9327-b37b174ed8b7 Meeting ID: 871 1751 9102 Passcode: 566814 --- One tap mobile +12678310333,,87117519102#,,,,*566814# US (Philadelphia) +13017158592,,87117519102#,,,,*566814# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/87117519102/invitations?signature=fe4Mot-8AYcf7LUtpxDe8loKyvtvsMjE7TYXX2wKKwc
  • Dec
    12
    WATER REVENUE DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/87019810784?pwd=9pV1W5kHiC4FwrSn9SRVpHsfl3H9Fb.1

    WATER REVENUE DEPARTMENTAL HEARINGS

    December 12, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/87019810784?pwd=9pV1W5kHiC4FwrSn9SRVpHsfl3H9Fb.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87019810784?pwd=9pV1W5kHiC4FwrSn9SRVpHsfl3H9Fb.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=c81c3a2b-9526-40de-b0d0-6813ae4b7c69 Meeting ID: 870 1981 0784 Passcode: 680321 --- One tap mobile +12678310333,,87019810784#,,,,*680321# US (Philadelphia) +13126266799,,87019810784#,,,,*680321# US (Chicago) Join instructions https://us02web.zoom.us/meetings/87019810784/invitations?signature=GebIA0Iitgg14JFZs_WWTLo0Iv3gec4Cuak-VfJ5WJw
  • Dec
    15
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/81938779795?pwd=aykan4PhI253ZCYzPa6eSfAx6XEXiL.1

    L&I DEPARTMENTAL HEARINGS

    December 15, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/81938779795?pwd=aykan4PhI253ZCYzPa6eSfAx6XEXiL.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/81938779795?pwd=aykan4PhI253ZCYzPa6eSfAx6XEXiL.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=eb4530ec-e87b-455e-942e-70bdfe03a58a Meeting ID: 819 3877 9795 Passcode: 762235 --- One tap mobile +12678310333,,81938779795#,,,,*762235# US (Philadelphia) +19292056099,,81938779795#,,,,*762235# US (New York) Join instructions https://us02web.zoom.us/meetings/81938779795/invitations?signature=jciyWEMPpd8Upd1y9xz_qmXIEN94kotwCjoWT94x08s

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