Philadelphia Tax Review Board - Philadelphia, PA

Philadelphia Tax Review Board

Institution Overview

The Philadelphia Tax Review Board (TRB) is an independent administrative agency authorized by the Philadelphia Home Rule Charter. Located in the historic Land Title Building on South Broad Street, the Board serves as the primary forum for taxpayers to appeal decisions made by the Department of Revenue and the Water Revenue Bureau. It functions as a quasi-judicial body, ensuring that tax assessments and municipal charges are levied fairly and in accordance with the law 🏛️.

Scope of Authority

• Tax Appeals: Hearing disputes regarding City taxes, including Wage Tax, Business Income and Receipts Tax (BIRT), and Net Profits Tax.
• Water and Sewer Disputes: Adjudicating appeals concerning water usage charges, storm water fees, and service denials.
• Refund Petitions: Reviewing cases where a taxpayer's request for a refund has been denied by the Department of Revenue.
• Abatement Requests: Considering requests to waive interest and penalties based on financial hardship or good cause.

Important Distinction

It is important to note that the Tax Review Board does not handle appeals regarding Real Estate Market Values; those are the jurisdiction of the Board of Revision of Taxes (BRT). The TRB focuses on non-property tax issues and water revenue disputes.

Visitor Protocols

Visitors attending hearings or filing documents in person at Suite 400 must navigate building security. Valid photo identification is required to enter the Land Title Building. As this is a legal setting, professional conduct is expected, and cell phones should be silenced during hearings. Petitioners are encouraged to bring all relevant documentation to support their case.