Due to extremely cold conditions, the City is implementing special measures to keep people who are homeless safe. If you see someone who needs shelter, call (215) 232-1984.
In effect: 3:00 p.m. on Wednesday, Jan. 27 until further notice

COVID-19 vaccine

The vaccine is now available for certain groups. Learn more about the City’s plans for distributing vaccines and reserve your place in line. Sign up today!

Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

Tax Review Board

COVID-19 filing extension: The Tax Review Board (TRB) has extended filing deadlines for ninety days from June 15, 2020. This includes initial appeal petitions and appeals from hearing decisions. TRB petitions can be emailed to tax.reviewboard@phila.gov. For more information, see the TRB emergency regulations (PDF).

Public meetings notice: The TRB’s meetings have moved online and will follow the new emergency regulations (PDF).

  • Feb. 2: Water Revenue hearings | Join Zoom meeting (meeting ID: 865 9663 6446, passcode: 209651)
  • Feb. 9: Water Revenue/Water Department hearings | Join Zoom meeting (meeting ID: 892 6826 8518, passcode: 001775)
  • Feb. 16: Water Department/Water Revenue hearings | Join Zoom meeting (meeting ID: 848 1839 6925, passcode: 924217)
  • Feb. 23: Water Revenue Hearings | Join Zoom meeting (meeting ID: 849 9288 7638, passcode: 153556)

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:

Nancy A. Kammerdeiner, Chair
Ryan Boyer
Joseph Ferla
George Mathew, CPA
Gaetano Piccirilli, Esq.

Melissa C. Andre, Executive Director


100 South Broad St.
Suite 400
Philadelphia, PA 19110
Email tax.reviewboard@phila.gov