Board of Revision of Taxes

The Board of Revision of Taxes (BRT) is the City body that hears appeals from property owners who believe the value assigned to their property by the Office of Property Assessment (OPA) is wrong. Property taxes in Philadelphia are the product of two numbers: the assessed market value and the tax rate. The BRT does not set rates or the tax bill; it reviews the value. For many years the Board also valued property itself, but that function now sits with OPA, leaving the BRT as an independent second look.

1 Role and jurisdiction

The BRT "hears property assessment appeals." Owners can appeal if they believe the assessed value is incorrect, does not match the values of comparable properties, or contains errors about square footage or condition. Beyond market-value cases, the Board also handles denied tax abatement applications, denied nonprofit exemptions, late (nunc pro tunc) petitions, Homestead Exemption matters and eminent domain awards.^[1] The City describes the sequence as OPA first, through First Level Review, and the BRT as the next level of appeal.^[1] A decision of the Board can in turn be challenged in the Pennsylvania courts, ordinarily the Court of Common Pleas (see Court of Common Pleas and Municipal Court); an owner weighing that step should consult the Board or a lawyer for the current procedure.

2 Structure

The City's website lists seven Board members: James T. Dintino (Chairman), Hon. Eugene E.J. Maier (Vice Chairman), Wayne A. Johns (Secretary), John Paul Simpkins, Janice M. Sulman, Hon. Renee Cardwell-Hughes and Daniel A. Rendine.^[2] A separate three-member Board of View, chaired by James J. O'Connell with members Eileen H. Lynn and Ronald C. Panepinto, is listed alongside it.^[2] The Board has a small staff and a modest budget: Council's FY27 appropriation was about $1.3 million, of which roughly $1.2 million is personnel.^[3] It is distinct from the elected row offices and from the City Controller.

3 How an appeal works

For the Tax Year 2027 reassessment, the City set the following sequence: Notices of Valuation were mailed starting June 29, 2026; the First Level Review request deadline with OPA was September 1, 2026; and the formal appeal deadline for the BRT is October 5, 2026.^[4] The Board conducts market-value appeal hearings remotely by Zoom. Appellants log on at their scheduled time and wait in a virtual waiting room until their matter is called.^[1] Owners generally strengthen a case with evidence such as recent sales of comparable homes, repair estimates or an appraisal, although the Board's published page does not list a fee schedule or evidence rules, and residents should check current instructions. Assistance programs such as the Homestead Exemption operate separately and can lower the tax bill even when the value stands; see Revenue Department.

4 History and reform

The BRT is one of the older appointed boards in City government. In 2010 a public dispute between Mayor Michael Nutter's administration and the Board over how and by whom properties would be reassessed came to a head when an agreement between them expired in April 2010, and on May 18, 2010 voters were asked whether to amend the Charter to let the City assume assessment duties from the Board, according to WHYY.^[5] As the current system shows, valuation now sits with OPA within the Finance cluster, and the "Actual Value Initiative" reassessment took effect with tax year 2014. The Board's City web pages do not state how its members are appointed; see the Charter. Anyone researching the exact legal steps of that reform should consult the Charter and Council records; see Philadelphia Home Rule Charter.

5 Related bodies

The BRT should not be confused with the Tax Review Board, which hears appeals about City tax interest, penalties and other City assessments rather than property values.^[1] Disputes over School District taxes, tax-lien sales and delinquency proceedings run through Revenue, the Law Department and the courts. For help finding the right office, see How to Get Help From the City.

See also: Office of Property Assessment, Philadelphia Taxes, Tax Abatement and Development Incentives.

References

1. City of Philadelphia, "Board of Revision of Taxes" home and "About us" pages (phila.gov/brt).
2. City of Philadelphia, "Board of Revision of Taxes: Board members" (phila.gov).
3. City of Philadelphia, Fiscal Year 2027 Appropriation Ordinance, item 2.60, in The Mayor's Operating Budget in Brief for Fiscal Year 2027 (phila.gov).
4. City of Philadelphia, "City of Philadelphia to mail 2027 property assessments and launch expanded outreach to connect homeowners to tax relief," June 30, 2026 (phila.gov).
5. WHYY, "Board of Revision of Taxes may start re-assessing properties," April 2010 (whyy.org).