Philadelphia County property tax appeal 2028: deadline, forms and how to file
To appeal your 2028 Philadelphia County assessment, file with the Philadelphia Board of Revision of Taxes (BRT) by 4 Oct 2027, by mail, by email or in person.
Protest deadline4 Oct 2027· 349 days leftOPA mails Notices of Valuation in late June (June 29, 2026 for tax year 2027); a First Level Review (FLR) application is included with every notice.
Data as of 20 Oct 2026 · BRTCheck your own assessment
Free. We compare the value on your notice with recent sales of similar homes nearby and tell you whether an appeal is worth filing. Have your assessment notice and tax bill handy.
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How to file in Philadelphia County
- Step 1 · by 4 Oct 2027
File the appeal
Use the method your notice lists, by the deadline on the notice.
- Step 2 · before the hearing
Prepare and submit your evidence
OPA values every property at 100% of market value each year, so the question is whether that value is right. Bring recent sales of similar nearby homes, an appraisal, or photos and estimates showing condition problems. The BRT hearing is your chance to present them; follow the filing instructions on the BRT appeal form.
- Step 3
Meet, then hear
An first level review (optional) with Office of Property Assessment comes first; if you decline the offer, the Board of Revision of Taxes hears the case. Most reductions happen at the first step.
Before you file: how to read your notice · evidence that works · informal vs formal hearing · when not to appeal
Forms
| Form | Number | Use | Format |
|---|---|---|---|
| BRT Real Estate Market Value Appeal (tax year 2027) with filing instructions | — | Formal appeal to the Board of Revision of Taxes; one application per property; the tax year 2028 version will be posted for the 2027 cycle | Fillable PDF |
| OPA First Level Review authorized representative appointment form (TY2027) | — | Have someone carry out the First Level Review for you (must be notarized) | |
| OPA FLR apartment income and expense form (TY2027) | — | Required with an FLR request for apartment buildings | |
| OPA FLR commercial and industrial building income and expense form (TY2027) | — | Required with an FLR request for commercial and industrial buildings | |
| OPA FLR hotel income and expense form (TY2027) | — | Required with an FLR request for hotels | |
| OPA FLR instructions for income and expense forms (TY2027) | — | Instructions for the income and expense forms |
Appeal levels
| Level | Who hears it | Deadline | Cost |
|---|---|---|---|
| First Level Review (optional) | Office of Property Assessment (OPA) | Printed on the Notice of Valuation (for tax year 2027 it fell in September–October 2026) | Free |
| Formal appeal | Board of Revision of Taxes (BRT) | First Monday in October of the year before the tax year (October 4, 2027 for tax year 2028) | Free |
| Court of Common Pleas | Philadelphia Court of Common Pleas | 30 days after the BRT decision (42 Pa.C.S. §5571(b)) | Court filing fee |
What evidence the board accepts
OPA values every property at 100% of market value each year, so the question is whether that value is right. Bring recent sales of similar nearby homes, an appraisal, or photos and estimates showing condition problems. The BRT hearing is your chance to present them; follow the filing instructions on the BRT appeal form.
Philadelphia County questions
When is the Philadelphia County assessment appeal deadline in 2027?
October 4, 2027. An appeal filed in 2027 changes your tax year 2028 assessment. New owners and notices dated after that day get 30 days.
How do I appeal my assessment in Philadelphia County?
File the BRT Real Estate Market Value Appeal (tax year 2027) with filing instructions with the Philadelphia Board of Revision of Taxes (BRT), Board of Revision of Taxes, 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106 (Office of Property Assessment: 601 Walnut Street, Suite 300 West, Philadelphia, PA 19106).
Should I ask OPA for a First Level Review or appeal to the BRT?
You can do either or both. A First Level Review is an informal OPA review with its own deadline on your notice. A formal BRT appeal is due the first Monday in October and is the step that leads to court if needed.
Can my assessment go up if I appeal?
Yes. The board decides the correct value, which can be higher, and school districts and other taxing bodies can join or file appeals. Bring evidence that supports a lower value, ideally an appraisal or recent comparable sales.
How do I contact the Philadelphia Office of Property Assessment (OPA)?
Mail: Board of Revision of Taxes, 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106 (Office of Property Assessment: 601 Walnut Street, Suite 300 West, Philadelphia, PA 19106). Phone: 215-686-4343 (BRT); OPA hotline 215-686-9200; OPA 215-686-4334. Hours and walk-in details: phila.gov.
Do I keep paying taxes during the appeal?
Yes. Taxes stay due on the appealed assessment. If the value is lowered, the overpayment is refunded with interest (53 Pa.C.S. §8854(c)). A pending appeal also carries over to later years until it is decided.
Check whether yours is over-assessed
Nearby counties
Delaware County · Montgomery County · Bucks County · Chester County · Lehigh County · Berks County · Northampton County
- Philadelphia BRT Property assessment appeals
- Philadelphia Appeal a property assessment
- Philadelphia OPA Property assessments (First Level Review)
- Philadelphia BRT 2027 market value appeal form and instructions
- City release: 2027 property assessments and key dates
- Philadelphia OPA First Level Review forms
- Philadelphia BRT FAQ
- needs_verification: 2028 BRT form and FLR dates not yet posted
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).