How to Appeal Property Taxes in Philadelphia

Last updated May 18, 2026

·Independent Pennsylvania tax education

Philadelphia's property tax appeal procedure doesn't look like the rest of Pennsylvania's. The city uses the Actual Value Initiative, so the dispute is about current market value, not a base-year ratio. There are two appeal paths — the informal First Level Review at OPA and the formal Board of Revision of Taxes appeal — with the annual window closing the first Monday in October.

Key takeaways

Philadelphia uses the Actual Value Initiative (AVI), so the assessed value is supposed to equal the property's market value.
The annual appeal window closes the first Monday of October. Miss it and you wait a year.
First Level Review (FLR) is a free, informal first step requested through OPA — independent of the formal BRT appeal.
The Board of Revision of Taxes (BRT) is the formal appellate body. BRT decisions can be appealed to the Court of Common Pleas.
Comparable sales of nearby, similar Philadelphia homes (arm's-length, recent) win most residential AVI appeals.

Why Philadelphia is different from the rest of PA

Philadelphia is a Pennsylvania First Class City and operates its own property assessment system. Since 2014 the city has used the Actual Value Initiative (AVI), which is supposed to set each property's assessed value equal to its current market value. The Office of Property Assessment (OPA) does the valuing; the Board of Revision of Taxes (BRT) hears appeals.

In the other 66 PA counties, an assessment reflects market value as of a fixed base year — sometimes the 1970s — and the Common Level Ratio published annually by the State Tax Equalization Board adjusts it forward. That whole framework does not apply to Philadelphia. Your Philadelphia appeal is essentially a current-market-value argument backed by recent local comparable sales.

How OPA values Philadelphia property under AVI

OPA uses a mass appraisal model that combines comparable sales, property characteristics, and neighborhood-level adjustments. The per-property data lives on the OPA property record card. Errors in square footage, finished basement area, year built, lot size, or number of bathrooms are common and feed directly into the model. Reviewing the record card is the first concrete step in almost every successful Philadelphia appeal.

The Philadelphia annual appeal deadline

Filing late by even one day forfeits the appeal for that tax year. If your assessment looks too high, calendar the deadline in September with at least a two-week prep window.

First Level Review (FLR) — the informal first step

The First Level Review is an informal request to OPA asking the office to re-examine its own valuation. There is no fee. It is the right path when:

The OPA property record card has a clear factual error.
Your property has condition issues OPA did not observe.
The new assessment jumped significantly without explanation.

FLR is reviewed by OPA staff, not the BRT. A favorable FLR result can resolve the appeal without a hearing. An unfavorable FLR does not extend the BRT deadline — file the formal BRT appeal in parallel if there is any chance you'll need it.

The Board of Revision of Taxes (BRT) — the formal appeal

The BRT is the formal appellate body. A filing requires the property identifier (OPA account number), the assessed value being challenged, and the value you contend is correct, supported by evidence. Hearings are short — often 10 to 15 minutes — and the decision usually arrives by mail.

Hearings can be in person or remote. Bring printed copies of every piece of evidence; do not rely on the board to pull documents online during the hearing.

What evidence Philadelphia's BRT accepts

The most persuasive evidence in a Philadelphia residential appeal is a small, focused set of recent arm's-length sales of similar properties nearby:

Three to five sales within the last 12 months.
Properties within roughly a half-mile, ideally the same census tract or block group.
Similar bedrooms, bathrooms, finished square footage, and lot size.
Arm's-length — exclude foreclosures, estate sales, and intra-family transfers.

For condition arguments, photographs with timestamps and licensed contractor estimates carry weight. For Philadelphia rowhomes, finished square footage and basement finish are the most common record-card discrepancies.

After the BRT — Court of Common Pleas

A BRT decision can be appealed to the Court of Common Pleas of Philadelphia County. That step is formal litigation: a docket number, a complaint, and usually a Pennsylvania-licensed attorney with property tax experience. Commercial owners and very high-value residential owners frequently take this step; most owner-occupied appeals stop at the BRT.

Homestead, LOOP, and the Senior Citizen Tax Freeze

An appeal isn't the only path to a lower Philadelphia property tax bill. Several relief programs reduce the bill directly without changing the assessment:

Homestead Exemption. Reduces the taxable value of owner-occupied primary residences. Apply once through OPA.
Longtime Owner Occupants Program (LOOP). Caps assessment increases for owners who have lived in the same Philadelphia home for ten or more years and meet income limits.
Senior Citizen Real Estate Tax Freeze. Freezes the city real estate tax bill for income-eligible seniors.

These programs stack with a successful appeal. Confirm current amounts and eligibility on the Philadelphia Department of Revenue and OPA websites.

Best practices

File within the first Monday of October every year your AVI assessment looks high — annual appeals are not penalized.
Pull three to five arm's-length residential sales within a half-mile of your property, ideally in the same census tract.
Bring the OPA property record card. Errors in square footage, year built, or finished area are common.
If your block contains tax-abated new construction, exclude those sales — they're skewed by tax treatment.
Treat the FLR as a separate, free attempt — file it AND prepare the BRT case in parallel.

Common mistakes

Filing only the First Level Review and missing the formal BRT deadline.
Submitting Zillow Zestimates or asking prices instead of recorded sales.
Bringing comps from across the river or outside the immediate Philadelphia neighborhood.
Arguing about taxes or millage instead of about market value.
Letting the 10-year construction abatement on a comparable property skew the analysis.

Official Pennsylvania sources

Philadelphia Office of Property Assessment (OPA)
Sets property assessments in Philadelphia under the Actual Value Initiative (AVI).
Philadelphia First Level Review (FLR)
Informal first step for disputing a Philadelphia property assessment before filing with the BRT.
Philadelphia Board of Revision of Taxes (BRT)
Hears formal property tax assessment appeals for Philadelphia after First Level Review.
City of Philadelphia Department of Revenue
Philadelphia-specific taxes (wage, BIRT, NPT, real estate).
Pennsylvania Bar Association — attorney lookup
Find or verify a Pennsylvania attorney.

Frequently asked questions

What is the Philadelphia property tax appeal deadline?

Philadelphia accepts annual assessment appeals through the first Monday of October. Always confirm the current year's date with the Board of Revision of Taxes (BRT) or the Office of Property Assessment (OPA).

Do I have to do a First Level Review before filing with the BRT?

No. The First Level Review (FLR) is optional and informal. Many filers go directly to the BRT. The FLR can resolve clear-cut errors without a formal hearing, but it does not extend the BRT filing deadline.

How is Philadelphia different from Pennsylvania's 66 other counties?

Philadelphia is a First Class City and uses the Actual Value Initiative — assessments are supposed to track current market value rather than a fixed base year. Outside Philadelphia, most PA counties use a long-stale base-year assessment system adjusted by the Common Level Ratio.

Will my taxes go up if my BRT appeal is denied?

The BRT can theoretically raise an assessment if the evidence supports a higher value. Filing a strong, conservative comp packet keeps that risk low. Reverse appeals from taxing authorities are a separate process.

Do I need an attorney for a Philadelphia BRT appeal?

For most owner-occupied residential properties, no — homeowners file pro se. For higher-value, commercial, mixed-use, or post-sale appeals, a Pennsylvania-licensed attorney with Philadelphia property tax experience is often worth the cost.

Next read

Comparable Sales Methodology

Philadelphia BRT decisions usually turn on comparable sales. The methodology guide covers what evidence the board accepts.

SEO Quality Rating

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Explanation

Strong Philadelphia-specific coverage of the AVI system, First Level Review, formal BRT appeal, and Court of Common Pleas escalation. High local relevance — Philadelphia's procedure differs materially from the rest of PA.

Suggested improvements

Add expert review from a Philadelphia property tax attorney.
Add a worked example with AVI-style market value and a typical comp set.
Add downloadable BRT evidence packet checklist.

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