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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: (215) 686-5216

Events

  • Jul
    21
    Event
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/87063588705?pwd=SROpgtqet1aiXz57E77mxGr1jIM1fr.1
    Event

    L&I DEPARTMENTAL HEARINGS

    July 21, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/87063588705?pwd=SROpgtqet1aiXz57E77mxGr1jIM1fr.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87063588705?pwd=SROpgtqet1aiXz57E77mxGr1jIM1fr.1 Meeting ID: 870 6358 8705 Passcode: 159652 --- One tap mobile +12678310333,,87063588705#,,,,*159652# US (Philadelphia) +13017158592,,87063588705#,,,,*159652# US (Washington DC) --- Dial by your location • +1 267 831 0333 US (Philadelphia) • +1 301 715 8592 US (Washington DC) • +1 312 626 6799 US (Chicago) • +1 929 205 6099 US (New York) • +1 346 248 7799 US (Houston) Meeting ID: 870 6358 8705 Passcode: 159652 Find your local number: https://us02web.zoom.us/u/kcshnpjUZz
  • Jul
    21
    Event
    WATER REVENUE DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/84655578350?pwd=AXbablx3PVOZvL8LgKTSaavnmPvBgi.1
    Event

    WATER REVENUE DEPARTMENTAL HEARINGS

    July 21, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/84655578350?pwd=AXbablx3PVOZvL8LgKTSaavnmPvBgi.1
    map
    Milton U. Oates, Jr. is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/84655578350?pwd=AXbablx3PVOZvL8LgKTSaavnmPvBgi.1 Meeting ID: 846 5557 8350 Passcode: 279018 --- One tap mobile +12678310333,,84655578350#,,,,*279018# US (Philadelphia) +13126266799,,84655578350#,,,,*279018# US (Chicago) --- Dial by your location • +1 267 831 0333 US (Philadelphia) • +1 312 626 6799 US (Chicago) • +1 929 205 6099 US (New York) • +1 301 715 8592 US (Washington DC) • +1 346 248 7799 US (Houston) Meeting ID: 846 5557 8350 Passcode: 279018 Find your local number: https://us02web.zoom.us/u/kbAzTjEzut
  • Jul
    21
    Event
    REFUSE DEPARTMENTAL HEARINGS
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/81576026841?pwd=loHS2NqgxtLVVFkYNjeouatijr1SYs.1
    Event

    REFUSE DEPARTMENTAL HEARINGS

    July 21, 2025
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/81576026841?pwd=loHS2NqgxtLVVFkYNjeouatijr1SYs.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/81576026841?pwd=loHS2NqgxtLVVFkYNjeouatijr1SYs.1 Meeting ID: 815 7602 6841 Passcode: 563025 --- One tap mobile +12678310333,,81576026841#,,,,*563025# US (Philadelphia) +13017158592,,81576026841#,,,,*563025# US (Washington DC) --- Dial by your location • +1 267 831 0333 US (Philadelphia) • +1 301 715 8592 US (Washington DC) • +1 312 626 6799 US (Chicago) • +1 929 205 6099 US (New York) • +1 346 248 7799 US (Houston) Meeting ID: 815 7602 6841 Passcode: 563025 Find your local number: https://us02web.zoom.us/u/kcapEmEAfJ
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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