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Tax Review Board

Hearing cases for disputed taxes, penalties, or interest.

Tax Review Board

What we do

The Tax Review Board (TRB) is part of the Office of Administrative Review (OAR). The TRB decides taxpayer appeals from most City assessments or bills. TRB does not handle real estate tax assessments and real estate tax principal. Those cases are decided by the Board of Revision of Taxes (BRT).

All TRB reviews begin with the taxpayer filing a petition seeking review of:

  • Waiver of interest and penalty
  • Denial of a refund
  • Tax assessment appeals, such as:
    • Licenses and inspections assessments
    • Refuse, or trash taxes
    • Wage taxes
    • Business income and receipts taxes
    • School income taxes
    • Other assessments and bills.

All disputes are screened for eligibility, tracked, and scheduled for a hearing at the TRB.

Board members include:

Paula Weiss, Chair
Ryan Boyer
George Mathew, CPA
John O’Connor, Esq.
Margaret Fenerty, Esq.

Melissa C. Andre, Esq. Executive Director

Connect

Address
100 South Broad St.
Suite 400
Philadelphia, PA 19110
Email admin.review@phila.gov
Phone

Events

  • Nov
    3
    Water Department Hearing
    9:00 am to 11:00 am

    Water Department Hearing

    November 3, 2026
    9:00 am to 11:00 am, 2 hours
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/83132195821?pwd=RArED4xb2n6eJZG4cuFVKccrcmv7R3.1 Join and take notes https://us02web.zoom.us/j/83132195821?pwd=RArED4xb2n6eJZG4cuFVKccrcmv7R3.1&mynotes=on Meeting chat link https://us02web.zoom.us/launch/jc/83132195821 Meeting ID: 831 3219 5821 Passcode: 225069 --- One tap mobile +12678310333,,83132195821#,,,,*225069# US (Philadelphia) +19292056099,,83132195821#,,,,*225069# US (New York) --- Join by SIP • 83132195821@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/83132195821/invitations?signature=SJPkDz_9YuoLskyfaDIf5mtEW2GAlVYPsBtDT2590GY
  • Nov
    3
    Water Revenue Board Hearing
    2:00 pm to 4:00 pm

    Water Revenue Board Hearing

    November 3, 2026
    2:00 pm to 4:00 pm, 2 hours
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/83829448195?pwd=82Mg17FqbRZcPc8S4Fbp5hmHmVlzsp.1 Join and take notes https://us02web.zoom.us/j/83829448195?pwd=82Mg17FqbRZcPc8S4Fbp5hmHmVlzsp.1&mynotes=on Meeting chat link https://us02web.zoom.us/launch/jc/83829448195 Meeting ID: 838 2944 8195 Passcode: 185334 --- One tap mobile +12678310333,,83829448195#,,,,*185334# US (Philadelphia) +19292056099,,83829448195#,,,,*185334# US (New York) --- Join by SIP • 83829448195@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/83829448195/invitations?signature=DNwKVyQbp6D9kegbMjNAvKf6WGf2_u11TyOr9hayMkE
  • Nov
    4
    L&I Department Hearing
    9:00 am to 11:00 am

    L&I Department Hearing

    November 4, 2026
    9:00 am to 11:00 am, 2 hours
    Melissa Andre is inviting you to a scheduled Zoom meeting. Join Zoom Meeting https://us02web.zoom.us/j/87937110905?pwd=9Wrkt98mG3Xt8s4XQbMxVtHmd1a1UH.1 Join and take notes https://us02web.zoom.us/j/87937110905?pwd=9Wrkt98mG3Xt8s4XQbMxVtHmd1a1UH.1&mynotes=on Meeting chat link https://us02web.zoom.us/launch/jc/87937110905 Meeting ID: 879 3711 0905 Passcode: 104191 --- One tap mobile +12678310333,,87937110905#,,,,*104191# US (Philadelphia) +13126266799,,87937110905#,,,,*104191# US (Chicago) --- Join by SIP • 87937110905@zoomcrc.com Join instructions https://us02web.zoom.us/meetings/87937110905/invitations?signature=5yvRtZ3X54ExdkVsdE48_D4XJAf134_gwww4H1ALPqg

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