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Tax Review Board

[Record group 70-100]
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Agency Function
The Tax Review Board is the official agency of the City of Philadelphia to which taxpayers may appeal decisions made by the City's Revenue Department concerning their tax liability.

The powers and duties of the Board include the following:

  • Reviewing and deciding on appeals for the assessment of taxes for wage earners and businesses, excessive water and sewer charges and license and inspection nuisance abatement fees;
  • Determining appeals filed for the interest and penalties on delinquent taxes;
  • Approving or modifying petitions for refunds and offers in compromise which have been granted by the Revenue Department;
  • Hearing petitions resulting from the denial of refunds by the Revenue Department.
All hearings held by the Tax Review Board are open to the public. Decisions of the Tax Review Board for compromises and waivers of interest and penalty are considered final. All other decisions of the Tax Review Board are open to appeal to any court of competent jurisdiction.

Agency History
The Tax Review Board was authorized by Section 3-100(f) of the Home Rule Charter in 1951. A City Council ordinance, approved on 9 September 1953, empowered the creation of the Board and defined its powers. It consists of five members appointed by the Mayor for terms of six years, who are charged with the duty of hearing appeals from the decisions of any City administrative office fixing the amounts of taxes, water or sewer rents, and license fees, or from decisions of the Revenue Commissioner concerning refunds of such monies or the denial or compromising of claims for them. At least one member must be an accountant and one a lawyer. None of the members can be an officer or an employee of the legislative or executive branch of the Philadelphia government or of any governmental agency which receives an appropriation from the City. Under the Mayor's Executive Order 4-95, signed on 1 September 1995, the Tax Review Board was placed under the jurisdiction of the newly-created Office of Administrative Review in the Office of the Director of Finance.

Archival Records
No holdings

Current Records
70-100.a Appeal Cases

70-100.b Returned Petitions

70-100.c Appeal Case Opinions

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Last updated on November 8, 2000