Revenue Department

The Department of Revenue is the agency that collects the money that pays for Philadelphia's government and a large share of its public schools. It bills, collects and enforces the City's taxes, the School District's property tax, water and sewer charges, and a range of fees and fines, and it also administers assistance programs for homeowners and water customers. It is one of four agencies in the cluster led by the Director of Finance. The Revenue Commissioner as of March 2026 was Kathleen McColgan, who testified to City Council with First Deputy Revenue Commissioner Delores Davis and Deputy Commissioner for Policy Rebecca Lopez Kriss.^[1]

1 Mission and functions

Revenue's stated mission is the accurate and timely collection of revenue to support City services and the School District of Philadelphia, while enrolling eligible customers in available assistance and relief programs.^[1] Its portfolio includes the wage and earnings tax, net profits tax, Business Income and Receipts Tax (BIRT), sales and use taxes, the beverage tax, realty transfer tax, and the real estate tax. The Office of Property Assessment sets the value of each property, and Revenue applies the tax rate, mails the annual bills and collects payment. For Tax Year 2027, for example, Revenue is scheduled to mail real estate tax bills on December 1, 2026, with payment due March 31, 2027.^[2]

Revenue also bills and collects water, sewer and stormwater charges on behalf of the Philadelphia Water Department. A share of its budget is paid from the Water Fund rather than the General Fund. The department is working with the Water Department, the Law Department and the Office of Innovation and Technology to replace its legacy water billing system, with vendor selection in FY27 and a planned launch in FY29.^[1]

2 Enforcement and collections

Revenue pursues delinquent accounts through liens, payment agreements and legal action in partnership with the Law Department, whose Tax Litigation and Collections work files cases against non-payers. In its FY27 plan the department highlighted data-driven enforcement: automating the linking of delinquencies across tax and debt types, improving audit lead generation and lien management, and bringing consolidated lawsuits against owners of multiple delinquent properties. It also continues Sheriff's Sale and "sequestration" efforts aimed at delinquent commercial, vacant and stormwater-only properties.^[1] Sheriff's sales are carried out by the Sheriff's Office. A Tax Benefit Review Unit audits whether homeowners enrolled in tax-relief programs remain eligible.

3 Assistance programs

Revenue administers several programs that reduce what low- and middle-income owners and water customers pay. For real estate taxes, a combined Real Estate Tax Assistance Application launched in the first quarter of FY26 consolidates five programs into one bilingual form.^[1] The City's June 2026 assessment announcement lists the Homestead Exemption (a $100,000 reduction in taxable value, saving most homeowners about $1,399), an eleven-month installment plan, a Senior Citizen and Low-Income Tax Freeze, the Longtime Owner Occupants Program (LOOP), and an Owner-Occupied Real Estate Tax Payment Agreement.^[2] On water, the Tiered Assistance Program (TAP) and the Senior Citizen Discount reached a record of more than 83,000 customers, and Revenue plans to resume recertification in FY27 and introduce incremental penalty forgiveness for TAP customers who pay their monthly bills in full.^[1]

4 Technology and customer service

The Philadelphia Tax Center is the online portal where individuals and businesses file, pay and manage accounts. Revenue's FY27 plans include more self-service tools, increased direct-deposit (ACH) refunds and better internal customer-contact features. The department also participates in the "PHL Open for Business" effort to streamline licensing and tax registration across agencies.^[1] The department's FY26 budget included one-time concourse renovation costs for its public service area, which were removed from the FY27 request.

5 Budget and staffing

The FY27 proposed General Fund budget was $33,001,889, an increase of about $1.1 million over FY26 estimated spending, driven by postage, outreach for real estate tax assessments and wage increases. The department budgeted 645 positions across all funds, with 533 filled as of November 2025; its average full-time salary was $63,366 and its General Fund vacancy rate for FY25 was 13.5 percent.^[1] Council adopted a General Fund appropriation of $33.1 million in June 2026.^[3] Revenue's contracts with outside vendors are subject to the City's goals for minority-, woman- and disabled-owned and small and local business participation, discussed in Office of Economic Opportunity.

6 Disputes and appeals

Different disputes go to different bodies. A property owner who thinks the market value is wrong asks OPA for a First Level Review and then appeals to the Board of Revision of Taxes. Disputes about tax interest, penalties and assessments (rather than property value) go to the separate Tax Review Board. Residents with questions can call the department or use the Tax Center. See How to Get Help From the City and How to File a Complaint.

See also: Finance Department, Philadelphia Taxes, Office of Property Assessment, City Treasurer.

References

1. Department of Revenue, "Fiscal Year 2027 Budget Testimony," presented to City Council, March 25, 2026 (phlcouncil.com).
2. 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).
3. City of Philadelphia, Fiscal Year 2027 Appropriation Ordinance, in The Mayor's Operating Budget in Brief for Fiscal Year 2027 (phila.gov).