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 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).

  • Jan. 5: Water (TAP) hearings  |  Join Zoom Meeting  (meeting ID: 899 9156 1467, passcode: 474121)
  • Jan. 12: Water Revenue hearings | Join Zoom Meeting  (meeting ID: 831 8638 9606, passcode: 662625)
  • Jan. 19: Water Department hearings  |  Join Zoom Meeting  (meeting ID: 899 9156 1467, passcode: 474121)
  • Jan. 26: Water Revenue hearings  |  Join Zoom Meeting  (meeting ID: 894 1393 8775, passcode: 305212)

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