Philadelphia Board of Revision of Taxes (BRT)

Philadelphia Board of Revision of Taxes (BRT)

The Philadelphia Board of Revision of Taxes (BRT) is an independent, quasi-judicial agency responsible for hearing and adjudicating appeals regarding real property valuations in the City and County of Philadelphia. Established to ensure fair and uniform taxation, the BRT operates separately from the Office of Property Assessment (OPA). While the OPA is responsible for establishing the initial market value of properties, the BRT serves as the primary avenue for property owners to challenge those assessments if they believe the value is incorrect, unfair, or discriminatory. The Board is comprised of seven members appointed by the Board of Judges of the Philadelphia Court of Common Pleas, ensuring a level of judicial oversight and independence from the city's executive branch.

Appeals and Adjudication Process

The core function of the BRT is to conduct hearings for property owners who disagree with their property assessments. Appeals can be filed on several grounds, primarily Market Value (claiming the city's valuation is higher or lower than the actual worth of the property) and Uniformity (claiming the property is assessed unequally compared to similar properties in the surrounding area). The Board also handles appeals regarding the denial of Homestead Exemptions, non-profit tax exemptions, and tax abatements. Additionally, the BRT has the authority to hear Nunc Pro Tunc petitions, which are requests to file an appeal after the standard deadline has passed, typically granted only in cases of proven administrative error or extraordinary circumstances. Hearings are formal proceedings where property owners must present evidence, such as independent appraisals or photographs, to support their claims.

Filing Deadlines and Procedures

Strict statutory deadlines govern the appeal process. For most annual market value appeals, applications must be filed with the BRT no later than the first Monday in October of the year preceding the tax year in question. It is critical for property owners to understand that filing an appeal does not suspend the obligation to pay taxes; however, adjustments are made retroactively if the appeal is successful. The BRT conducts hearings both in-person at their offices in the Curtis Center and virtually via platforms like Zoom to increase accessibility for taxpayers. During these hearings, the Board reviews the evidence presented by both the taxpayer and the OPA before rendering a decision on the fair market value of the property.

Location and Administrative Services

The Board of Revision of Taxes is headquartered in the historic Curtis Center in Center City Philadelphia, overlooking Washington Square. This location serves as the administrative hub for processing appeal applications and maintaining records of past decisions. The agency ensures that property tax assessments adhere to the standards of the Common Level Ratio (CLR), a factor used to measure the consistency of assessments across the county. Unlike the Department of Revenue, which collects taxes, the BRT's sole focus is on the accuracy and equity of the assessment figures themselves. Property owners seek the BRT's services when they need to correct errors in property characteristics (like square footage or condition) that affect value, or to establish tax-exempt status for qualifying charitable, religious, or educational organizations.

• Independent Review: Provides a neutral forum separate from the assessment office.
• Assessment Appeals: Handles challenges to residential and commercial property values.
• Exemption Hearings: Adjudicates denials of non-profit and homestead status.
• Virtual Access: Offers remote hearing options for public convenience.