Here’s how to appeal your Philadelphia property assessment
The city extended the deadline for one type of property assessment appeal to November, while the deadline for another kind of appeal remains Oct. 7.
The Office of Property Assessment has extended the deadline to file a first level review appeal to Philadelphia’s semiannual property assessments. Originally Oct. 7, city spokesperson Joe Grace said the deadline was moved to Nov. 18 as a result of a City Council resolution introduced last month by several council members.
The deadline for appeals filed with the Board of Revision of Taxes is still Oct. 7.
The Office of Property Assessment is spreading the word about its new November deadline at community meetings, Grace said.
The new deadline comes after legal advocates worried about the short period between when assessment notices were mailed on Aug. 7 and the former Oct. 7 deadline, representing an about eight-week turnaround.
Now, homeowners have an additional six weeks to dispute the city’s assessed value of their home. Coverage by The Inquirer was cited as a reason for the extension in the council resolution. Council made a similar request after the last set of reassessments were conducted in 2022.
According to an Inquirer analysis, home values have appreciated by 23% on average citywide under the assessments, which were released in August for the first time since 2022.
Assessed value influences the amount of taxes owed on a property by the March 2025 filing deadline. The amount owed is calculated by multiplying the 1.3998% tax rate by a home’s value. The city estimates property taxes will increase by $330 to $614 on average, depending on whether homeowners are using one of the city’s property tax relief programs.
The Office of Property Assessment (OPA) published its assessments months after the March deadline mandated by law, leaving just about eight weeks between when homeowners could learn the newly assessed value of their home and when they must appeal that value.
Here’s what you need to know about how to file a property assessment appeal in Philadelphia.
What is a property assessment appeal?
The Office of Property Assessment published its fresh round of property assessments on Aug. 7 and began mailing notices the same day. Using a computer system, the office estimated the price that properties would sell on the market based on characteristics including size, condition, and the sales prices of comparable properties.
The appeals process lets people who think their properties were incorrectly valued file a dispute with the city.
According to the city, successful appeals have to prove at least one of the following:
The estimated value of a property is too high or too low.
The estimated value is not similar to surrounding properties.
The characteristics of a property that increase or decrease its value are wrong.
Who can file an appeal?
Anyone who owns a property, and any tenant who pays the real estate or use and occupancy taxes in part or in whole, can appeal.
If a filer is represented by an attorney or another person allowed to file on the owner’s behalf, that person can lodge the appeal but must first submit a Power of Attorney or Agent Authorization form.
What do I need to submit the appeal?
According to the Board of Revision of Taxes, you need:
Your nine-digit OPA number. You can find it on the city’s property website, using your home address.
Evidence proving at least one of the criteria listed above. You can attach photos showing the condition of the property, market value estimates and sales data of similar properties from online real estate marketplaces like Zillow or Trulia, evidence the city office has incorrect information about your house, or an appraisal report if you purchased your home in the last year.
How to appeal with the Office of Property Assessment
There are two types of appeals. A first-level review is filed with the OPA using so-titled forms mailed to property owners with their assessment notice.
It’s the easiest way to file. And according to appeal data, it’s also been the most popular way to file. Simply fill out the form, attach evidence that proves your property was inaccurately valued, and mail it in. It can take several months to receive a decision back by mail, according to homeowners who have appealed.
After assessments conducted in 2022 for the 2023 tax period, the city received more than 30,000 appeals. About 20,000 of those were submitted to OPA.
How to appeal with the Board of Revision of Taxes
In 2023, about 10,000 appeals were filed with the BRT.
This process is also relatively simple, said Monty Wilson, an attorney at Community Legal Services who works with homeowners.
You must complete a form, found on the Board of Revision of Taxes website, and attach any relevant evidence. You can return the form in person, mail the form, or email it to appealinquiry@phila.gov. But with a BRT appeal, there’s a hearing before the board. Applicants will be notified 45 to 90 days before the hearing date.
At the hearing, applicants present their evidence and provide “full and complete” details about the market value of the property. During the oral hearing, board members may ask questions of the applicant, or the applicant’s attorney or authorized filer.
The wait for a decision on an appeal or for a hearing date can be long. Kingsessing resident Diane Settles, who successfully appealed her 2022 assessment, said it was “months” before she heard back.
“It really was because they’re backlogged,” Settles said.
Nine months after the 2022 reassessments, according to WHYY, the city was still working its way through thousands of appeals applications.
This story has been updated to clarify that the deadline to file an appeal with the Board of Revision of Taxes is Oct. 7.