How to Appeal Your Philadelphia Property Tax Assessment

To appeal a Philadelphia property tax assessment, file a Market Value Appeal with the Board of Revision of Taxes (BRT) by the first Monday in October of the year before the tax year you’re challenging. For the 2027 tax year, that deadline is October 5, 2026.¹ Philadelphia taxes real estate at 1.3998% of the assessed value set by the Office of Property Assessment (OPA), so a $50,000 overvaluation costs you roughly $700 a year.² The process itself is not complicated. Winning it comes down to hitting the deadline and bringing real evidence.

Check the Assessment Before You File

Pull up your property at property.phila.gov and read what OPA actually has on file: assessed value, building description, square footage, bedroom count, and sales history.³ Data errors are common. OPA may be counting a converted space that no longer exists, listing the wrong number of bedrooms, or treating an unfinished basement as finished. When the underlying facts are wrong, the inflated number usually follows.

While you’re in your records, confirm you have the Homestead Exemption. It reduces the taxable assessed value of an owner-occupied home by $100,000, which saves about $1,400 a year at the current rate. The final application deadline is December 1 each year; applying by October 1 gets the reduction onto next year’s bill. Once approved, you don’t reapply unless the deed changes.⁴ If you haven’t applied, this one step may solve your tax problem without any appeal at all.

Try a First Level Review With OPA

Before the formal appeal, you can ask OPA for an informal First Level Review (FLR). The request form comes with the Notice of Proposed Valuation OPA mails each year. It’s a lighter process without a Board hearing, and it works well for clean data errors. Owners of commercial properties like office buildings, hotels, and apartment buildings must also submit income and expense forms with the request.⁵

One trap: the FLR runs on a separate track from the formal BRT appeal, and requesting an FLR does not extend the October filing deadline. To preserve both options, file the BRT appeal on time even if your FLR is still open.

Grounds for the Appeal

A Market Value Appeal rests on one or both of two arguments.

The first is overvaluation. Under Pennsylvania law, an assessment should reflect what a willing buyer would pay a willing seller when neither is under pressure to close. OPA values every parcel in the city with mass appraisal models, which miss property-specific problems like structural damage, outdated systems, or an awkward layout. If your assessed value is higher than what your home would realistically sell for, that’s your case.²

The second is lack of uniformity. Article VIII, Section 1 of the Pennsylvania Constitution requires that taxes be uniform on the same class of property within the taxing jurisdiction.⁶ Your home cannot be assessed at a higher percentage of market value than comparable homes nearby. If neighbors’ properties are assessed at 85% of what they sold for and yours is at 110%, that gap is itself a legal problem.

Evidence That Actually Moves the Board

The Board is not going to investigate on your behalf. Whatever you put in the file is the case.

Comparable Sales

Pull at least three recent sales of properties similar to yours in square footage, bedrooms, age, and condition. The city’s property search portal lists sales history and assessed values for every parcel in Philadelphia, so this work happens at your kitchen table.³ The closer the comparables in distance and date, the more they’re worth. A sale from the same block last quarter beats a sale from six blocks away eighteen months ago.

A Certified Appraisal

An appraisal from a licensed Pennsylvania appraiser is usually the single most persuasive document in the record. For a single-family home, expect roughly $300 to $600 depending on size and complexity. The report should include the appraiser’s own comparable sales analysis with adjustments for differences between properties. Skipping this to save money is where most appeals fall apart.

Photos and Repair Estimates

High-resolution interior and exterior photos of current condition matter, especially when there’s deferred maintenance the mass appraisal missed. A cracked foundation, failing roof, or outdated electrical system all reduce market value, and OPA can’t see any of them from the street. Pair the photos with written estimates from licensed contractors. A $18,000 roof estimate gives the Board a concrete number to weigh.

A Recent Purchase Price

If you bought the property in the past year or two, an arm’s-length sale price is close to definitive evidence of market value. Include the settlement statement or the recorded deed showing what you paid.

Filing the Market Value Appeal

Complete the Market Value Appeal form from the BRT’s website.¹ You’ll need the OPA number for your parcel, your contact information, and your opinion of the correct market value. Don’t guess at that last field. Draw the number straight from your appraisal or the average of your comparables.

The form also asks whether you want an oral hearing or a decision on the paperwork. Choose the oral hearing. Being able to answer questions and walk the Board through your evidence in person makes a real difference.

You can submit the package by mail, in person at the BRT office (Monday through Friday, 8:30 a.m. to 4:30 p.m.), or by email as a PDF.⁷ If you mail it, use certified mail so you have proof of delivery. Bundle every piece of supporting evidence with the form; the Board can only weigh what you actually submit.

Keep paying your property taxes while the appeal is pending. A pending appeal does not pause your tax obligation, and penalties and interest accrue regardless of whether you eventually win a reduction.

Exceptions to the October Deadline

The first Monday in October is strictly enforced. Late filings are not accepted. Three narrow exceptions exist:

If you buy a property after the first Monday in October but before December 31, you have 30 calendar days from the date of your deed to file.
If OPA sends your Notice of Real Estate Assessment after the first Monday in October, you have 30 calendar days from the date of that notice.
If you sign an Agreement of Sale after the first Monday in October but before December 31, you have 30 calendar days from the contract date.

These exceptions come from the BRT’s published appeal procedures.⁷

The Hearing

If you asked for an oral hearing, the BRT will mail a notice with the date, time, and location roughly 45 to 90 days ahead.⁷ Update your contact information with the BRT if anything changes after filing.

The hearing is less formal than court. The Board is not bound by the strict rules of evidence and may consider anything it finds relevant.⁷ You (or your attorney or authorized representative) present the comparables and appraisal, then explain the specific factors that make OPA’s number too high. Members will ask questions, often about condition or how closely your comparables match. This is where interior photos of damage earn their keep, because they show the Board what the mass appraisal never saw.

No decision issues at the table. The Board deliberates and later mails a Notice of Decision with the final assessed value.

After the Decision

If your assessment drops, you may be owed a refund for taxes already overpaid. The city does not send refunds automatically. Request one through the Philadelphia Tax Center by submitting a refund petition and noting “BRT appeal” as the reason.⁸

If you’re not satisfied with the Board’s decision, you can appeal to the Philadelphia Court of Common Pleas. Pennsylvania law permits any appellant or affected taxing district to take a board decision to the court of common pleas in the county where the property sits, generally within 30 days of the Board’s decision under 42 Pa.C.S. § 5571(b). A court appeal is a bigger undertaking, usually involves an attorney, and results in the court independently determining market value as of the date of your original BRT filing.⁹

1
City of Philadelphia. Property Assessment Appeal Documents and Forms
2
City of Philadelphia. Real Estate Tax
3
City of Philadelphia. Find Property Information
4
City of Philadelphia. Get the Homestead Exemption
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City of Philadelphia. Forms for First Level Review of Property Tax Assessments
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FindLaw. Pennsylvania Constitution Art. VIII, Section 1 – Uniformity of Taxation
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City of Philadelphia. Board of Revision of Taxes – Property Assessment Appeals
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City of Philadelphia. Request a Real Estate Tax Refund
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Pennsylvania General Assembly. Pennsylvania Consolidated Statutes Title 53 Chapter 88 Section 8854 – Appeals to Court of Common Pleas