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Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

Tax Review Board

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

  • March 30: Water hearings| Join Zoom meeting (meeting ID: 852 1945 7686, passcode: 752686)
  • April 6: Water Revenue hearings | Join Zoom meeting (meeting ID: 892 3700 0357, passcode: 518646)
  • April 8: License and Inspections hearings | Join Zoom meeting (meeting ID: 835 8466 8220, passcode: 044084)
  • April 13: Water Revenue hearings | Join Zoom meeting (meeting ID: 892 3700 0357, passcode: 518646)
  • April 15: Refuse fees hearings | Join Zoom meeting (meeting ID: 854 0209 0445, passcode: 785269)
  • April 20: Real estate hearings | Join Zoom meeting (meeting ID: 820 5823 6975, passcode: 451414)
  • April 22: Business tax hearings | You must have a hearing to request hearing information.
  • April 27: Owner-occupied hearings | Join Zoom meeting (meeting ID: 867 4564 5823, passcode: 066950)
  • April 29: Business tax hearings | You must have a hearing to request hearing information.

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

Connect

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

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