Property Tax Appeals in Philadelphia, Pennsylvania
Philadelphia homeowners who disagree with the tax year 2027 value on the Notice of Valuation the Office of Property Assessment began mailing on June 29, 2026 can file a formal market value appeal with the Board of Revision of Taxes. The Board states that a 2027 appeal must be filed no later than the first Monday of October of the preceding year, which is October 5, 2026. An informal First Level Review with the Office of Property Assessment was also offered with the notice, but that request was due September 1, 2026. The Board hears appeals on three grounds: the estimated market value is too high or too low, the property is not assessed uniformly with similar properties, or the recorded characteristics are substantially incorrect. FairPath's owner-guided evidence packet is available year-round for Philadelphia properties and can organize the Office of Property Assessment record, selected comparable sales, and owner-documented condition facts. The homeowner chooses the ground, signs and files the application, and appears at the hearing.
Assessment context: Philadelphia is a consolidated city and county, so the Office of Property Assessment sets values citywide and the Board of Revision of Taxes hears appeals for every neighborhood from Center City rowhouses to Northeast twins and Northwest detached homes. Start with the property record at property.phila.gov and confirm the parcel, land and improvement values, living area, lot, year built, condition rating, and any exemption already applied. The city's June 30, 2026 release described the tax year 2027 change as roughly a $97 increase for the median residential property while noting that actual impacts vary by parcel. The Homestead Exemption for 2027 has its own December 1, 2026 application deadline and is separate from a value appeal. A uniformity argument compares the subject's assessment to similar nearby properties; a market value argument relies on sales; a characteristics argument relies on the record being wrong.
Filing process: Complete the Board's real estate market value appeal application for tax year 2027 with the parcel, owner, the challenged and requested values, the ground for appeal, and a signature. File it by mail or in person at 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106, during weekday office hours, or email the completed PDF to appealinquiry@phila.gov, so that it arrives by October 5, 2026. Owners of record, equitable owners, tenants who pay real estate or use and occupancy tax, and mortgagees in possession may appeal; representatives need the Board's authorization form. The Board mails a hearing notice roughly 45 to 90 days ahead, and the applicant may attend in person or by Zoom. Documents required by the Board's rules must be attached to the application or filed within 45 days of the hearing date. Missing the hearing without a written waiver is treated as abandonment, and taxes remain due while the appeal is pending.
Evidence to review: For a market value ground, gather arm's-length sales of similar Philadelphia properties from around the valuation date and explain differences in block, lot size, living area, stories, age, renovation, parking, basement, and condition. For a uniformity ground, compare the assessments of similar neighboring properties field by field using the Office of Property Assessment record. For a characteristics ground, document the specific error with a deed, survey, permit, or photographs. The Board says owner-occupied residential applicants may submit photographs and other relevant documentation; dated photos, inspection reports, and contractor estimates can show condition the mass appraisal did not see. Label each exhibit, tie it to the ground selected on the application, and state the requested value plainly. FairPath organizes these materials; it does not choose the value or predict the Board's decision.
Current deadline guidance: October 5, 2026 for tax year 2027 formal appeals (first Monday in October). The Board of Revision of Taxes requires a real estate market value appeal to be filed no later than the first Monday of October of the year preceding the tax year. The Board states the deadline to file a 2027 market value appeal is October 5, 2026. Separate 30-day windows apply to new owners, late notices, and pending sales under the Board's exceptions. The First Level Review request to the Office of Property Assessment, which was included with the 2027 Notice of Valuation, was due September 1, 2026.
Philadelphia's formal appeal deadline is the first Monday in October of the year before the tax year, which is October 5, 2026 for tax year 2027.
The Office of Property Assessment's First Level Review for 2027 closed September 1, 2026, so the Board of Revision of Taxes application is the remaining route.
Appeals may be emailed as a PDF to the Board, mailed, or delivered to 601 Walnut Street, Suite 325 East.
The Board schedules oral hearings 45 to 90 days out, offers Zoom attendance, and treats a no-show without a written waiver as abandonment.
The 2027 Homestead Exemption application is due December 1, 2026 and is a separate filing from any value appeal.
Official filing authority: Board of Revision of Taxes. https://www.phila.gov/departments/board-of-revision-of-taxes/appeal-forms-and-instructions/
Source: Board of Revision of Taxes, City of Philadelphia, Property assessment appeals, https://www.phila.gov/departments/board-of-revision-of-taxes/property-assessment-appeals/. Reviewed 2026-09-06.
Source: Board of Revision of Taxes, City of Philadelphia, Appeal forms and instructions, https://www.phila.gov/departments/board-of-revision-of-taxes/appeal-forms-and-instructions/. Reviewed 2026-09-06.
Source: Department of Revenue, City of Philadelphia, City of Philadelphia to Mail 2027 Property Assessments and Launch Expanded Outreach to Connect Homeowners to Tax Relief, https://www.phila.gov/2026-06-30-city-of-philadelphia-to-mail-2027-property-assessments-and-launch-expanded-outreach-to-connect-homeowners-to-tax-relief/. Reviewed 2026-09-06.
Source: Office of Property Assessment, City of Philadelphia, Appeal a property assessment, https://www.phila.gov/services/property-lots-housing/property-taxes/appeal-a-property-assessment/. Reviewed 2026-09-06.
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