PA Revenue Board of Appeals - Harrisburg, PA

Tax Dispute Resolution

The Pennsylvania Revenue Board of Appeals is an independent administrative tribunal operating under the Department of Revenue. Located on the 10th floor of Strawberry Square in downtown Harrisburg, the Board serves as the first level of administrative appeal for taxpayers disputing decisions made by the Department. Its primary function is to review petitions for reassessment of various state taxes, including Personal Income Tax, Sales and Use Tax, and Corporation Taxes. The Board acts as a neutral body to resolve disputes before they proceed to the Board of Finance and Revenue or the Commonwealth Court.

Refund and Rebate Reviews

In addition to tax assessments, the Board of Appeals handles petitions regarding the denial of tax refunds. A significant portion of its caseload involves the Property Tax/Rent Rebate program, where it reviews eligibility determinations for seniors and residents with disabilities. The Board also examines claims related to charitable exemptions and other special tax status requests. The review process is designed to be accessible, allowing taxpayers to file petitions online through the Department's portal without requiring legal representation, although petitioners may choose to hire counsel.

Location and Security

Strawberry Square is a major office and retail complex serving as the headquarters for the Department of Revenue. As a government facility, access to the upper floors, including the Board of Appeals, is restricted. Visitors must pass through security screening at the lobby level, which includes metal detectors and bag checks. Valid photo identification is required to obtain a visitor pass. The building is centrally located near the Capitol Complex and is easily accessible via public transit.