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Appeal guide · Pennsylvania

How to appeal a commercial assessment in Philadelphia County

7 steps from the notice to the Board of Revision of Taxes (BRT) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.

Deadline

BRT market value appeal for the coming tax year due by the first Monday in October (October 5, 2026 for Tax Year 2027). The optional OPA First Level Review is due earlier (September 1, 2026 for Tax Year 2027) and is not a prerequisite to the BRT appeal

Where to file

BRT appeals are filed on the Real Estate Market Value Appeal form by email to appealinquiry@phila.gov, by mail, or in person at 601 Walnut Street, Suite 325 East; no fax filing

Statute

First Class County Assessment Law (Act of June 27, 1939, P.L. 1199, 72 P.S. §5341.1 et seq.) and the BRT's regulations

The process, in order

Owners elect an oral hearing or a non-oral appeal. Oral hearings are public hearings before the Board, in person or remotely, scheduled with written notice about 45 to 90 days in advance; the owner, OPA and the School District of Philadelphia may present evidence, photos, documents and witnesses. An appellant who requested an oral hearing and does not appear abandons the appeal.

Forms you will need

  • +Real Estate Market Value Appeal (one form per OPA account)
  • +BRT Agent Authorization Form (or a signed power of attorney)
  • +BRT Value Summary Cover Sheet
  • +OPA First Level Review application
Philadelphia County jurisdiction hub
  1. 1

    When notices arrive (late June 2026 for Tax Year 2027)

    Review the Notice of Proposed Market Valuation

    Check the OPA account number, property description and the land and improvement split, and compare the total market value with the income and sales indications.

  2. 2

    By the OPA deadline (September 1, 2026 for Tax Year 2027)

    Decide on First Level Review

    Use FLR to correct property characteristics or to present a clear market value case informally. It is optional and does not extend the BRT deadline.

  3. 3

    By the first Monday in October (October 5, 2026)

    File the BRT appeal

    File one form per account by email, mail or in person, state the opinion of value and the grounds, elect an oral or non-oral hearing, and attach the agent authorization.

  4. 4

    Immediately after filing

    Commission the appraisal or assemble income data

    For values of $1,500,000 or more, engage a Pennsylvania Certified General Appraiser or Certified Pennsylvania Evaluator for a January 1 effective date. Below that, prepare two years of income and expense statements and all current leases.

  5. 5

    At least 45 days before the hearing

    Submit evidence

    File three hard copies and one electronic copy of the paginated appraisal with the BRT Value Summary Cover Sheet, also by email to appealinquiry@phila.gov.

  6. 6

    Notice about 45 to 90 days in advance

    Hearing

    Present the appraisal and witnesses at the public hearing, in person or remotely, and answer OPA and School District evidence served at least four business days before.

  7. 7

    Within 30 days of the BRT decision

    Appeal to Common Pleas

    If the decision is unacceptable, counsel files in the Philadelphia Court of Common Pleas. A request for rehearing at the BRT does not extend the 30 days.

Mistakes that lose Philadelphia County appeals

  • Missing the first Monday in October deadline while waiting for a First Level Review result.
  • Filing as a representative without the signed agent authorization naming the tax year.
  • Bringing a broker opinion or a restricted use appraisal to a hearing on a property worth $1,500,000 or more, where the Board requires a full certified appraisal.
  • Filing the appraisal late; the 45-day pre-hearing deadline is enforced well before the hearing date.
  • Requesting an oral hearing and failing to appear, which abandons the appeal.

Evidence rules

  1. 1.Properties with a certified market value of $1,500,000 or more (or where any party asserts a value of $1,500,000 or more) require a current appraisal by a Pennsylvania Certified General Appraiser or Certified Pennsylvania Evaluator, effective January 1 of the tax year: three hard copies and one electronic copy, filed at least 45 days before the hearing.
  2. 2.Income-producing property valued under $1,500,000 must submit income and expense statements for the last two years and one copy of all current leases at least 45 days before the hearing.
  3. 3.OPA and the School District must serve their appraisal or completed Value Summary Cover Sheet on the owner at least four business days before the hearing.
  4. 4.Appraisal reports must be paginated, and restricted use appraisals receive only the weight the Board decides to give them.

Frequently asked

Do I need to file First Level Review before appealing to the BRT?

No. First Level Review is an optional OPA process with its own earlier deadline. The BRT appeal can be filed directly by the first Monday in October.

When is an appraisal required at the BRT?

When the certified market value is $1,500,000 or more, or any party asserts a value of $1,500,000 or more. The appraisal must be prepared by a Pennsylvania Certified General Appraiser or Certified Pennsylvania Evaluator, effective January 1 of the tax year, and filed 45 days before the hearing.

What does a non-oral appeal mean?

The Board decides the appeal on the documents without a public hearing. Attach all supporting evidence to the application, because there is no hearing at which to add it.

How long do I have to appeal a BRT decision?

30 days to the Philadelphia Court of Common Pleas. Asking the BRT for a rehearing does not extend that period.

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