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Payments, assistance & taxes

Petition for a tax appeal

The Tax Review Board (TRB) hears appeals related to:

  • Waivers of interest and penalty.
  • Denials of a refund.
  • Tax assessments, such as:
    • Licenses and inspections assessments.
    • Wage taxes.
    • Business income and receipts taxes.
    • School income taxes.

The TRB only considers real estate tax appeals for waiver of interest and penalties for past years, not the current year. To appeal the principal of your real estate taxes, contact the Office of Property Assessment at (215) 686-4334.


Any Philadelphia taxpayer can petition for a tax appeal.

When to file

The type of appeal will affect the filing deadline. Use the following table to determine your deadline and any actions you need to take before applying.

Type of appeal Before applying… Filing deadline
Principal No other action is needed. You can make your appeal immediately. Within 60 days of notice by Revenue.
Interest/Penalty Arrange to pay the principal due with Revenue, unless you plan to appeal it, too. None.
Refund Submit a refund request to Revenue. If they deny your request, you may then appeal to the TRB. Within 90 days of notice by Revenue.


By email

You can fill out a petition and email it to If you email your petition, you still have to mail or bring the original, signed copy of the petition into the office.

By fax

You can fax your petition to (215) 686-5228. If you fax your petition, you still have to mail or bring the original, signed copy of the petition into the office.

By mail or in person

You can mail or deliver your petition to the TRB. The offices are open Monday through Friday from 8:30 a.m. to 4:30 p.m.

City of Philadelphia Tax Review Board
100 South Broad Street, Room 400
Philadelphia, PA 19110

What happens next

If your petition is accepted, a hearing will be scheduled within 90 to 120 days. In the meantime, contact the TRB offices before making payments on any taxes, interest, or penalties that you’re contesting.

At your hearing, you or your representative will argue your case. You must bring any information that you want to have considered. If you disagree with the TRB’s decision, you can appeal to the Philadelphia Court of Common Pleas.