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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
    9
    TAX REVIEW BOARD WATER DEPT HEARINGS
    2:00 pm to 4:00 pm
    https://us02web.zoom.us/j/89426650713?pwd=9Jubrmr1yl3Fa1bA9QSgkLUbkyKUit.1

    TAX REVIEW BOARD WATER DEPT HEARINGS

    December 9, 2025
    2:00 pm to 4:00 pm, 2 hours
    https://us02web.zoom.us/j/89426650713?pwd=9Jubrmr1yl3Fa1bA9QSgkLUbkyKUit.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/89426650713?pwd=9Jubrmr1yl3Fa1bA9QSgkLUbkyKUit.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=40f02798-a768-4e81-8198-6d198734f1cb Meeting ID: 894 2665 0713 Passcode: 755911 --- One tap mobile +12678310333,,89426650713#,,,,*755911# US (Philadelphia) +13017158592,,89426650713#,,,,*755911# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/89426650713/invitations?signature=uFk0A6LUkf_8YaOToTlwOGSB_37rMKbvN_1YAybKSR4
  • Dec
    10
    L&I DEPARTMENTAL HEARINGS
    9:00 am to 11:00 am
    https://us02web.zoom.us/j/89304415351?pwd=8MzPAyVNmbhfBQHHbNeFjVZbTsnt8v.1

    L&I DEPARTMENTAL HEARINGS

    December 10, 2025
    9:00 am to 11:00 am, 2 hours
    https://us02web.zoom.us/j/89304415351?pwd=8MzPAyVNmbhfBQHHbNeFjVZbTsnt8v.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/89304415351?pwd=8MzPAyVNmbhfBQHHbNeFjVZbTsnt8v.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=232378d7-1be8-4447-aba6-da2741a0ae97 Meeting ID: 893 0441 5351 Passcode: 344224 --- One tap mobile +12678310333,,89304415351#,,,,*344224# US (Philadelphia) +19292056099,,89304415351#,,,,*344224# US (New York) Join instructions https://us02web.zoom.us/meetings/89304415351/invitations?signature=BIUbfFPNm1icn0OB6the9KfYXX_ofAr7hHsqCLxMIC4
  • Dec
    10
    REAL ESTATE DEPARTMENTAL HEARINGS
    1:00 pm to 3:00 pm
    https://us02web.zoom.us/j/86967390096?pwd=4CRlQQiPe0HbVCdWrTk9yPJoRYEu58.1

    REAL ESTATE DEPARTMENTAL HEARINGS

    December 10, 2025
    1:00 pm to 3:00 pm, 2 hours
    https://us02web.zoom.us/j/86967390096?pwd=4CRlQQiPe0HbVCdWrTk9yPJoRYEu58.1
    map
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/86967390096?pwd=4CRlQQiPe0HbVCdWrTk9yPJoRYEu58.1 View meeting insights with Zoom AI Companion https://us02web.zoom.us/launch/edl?muid=7da2aa05-f6a2-42ad-814a-d6a5ae427367 Meeting ID: 869 6739 0096 Passcode: 173798 --- One tap mobile +12678310333,,86967390096#,,,,*173798# US (Philadelphia) +13017158592,,86967390096#,,,,*173798# US (Washington DC) Join instructions https://us02web.zoom.us/meetings/86967390096/invitations?signature=6twcP-zEbaHemE09eVBXNyauew5cBJJNKSqyn--fuX0

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