Philadelphia's Office of Property Assessment sets the taxable value of every property in the city, and it gets it wrong on a regular basis. If your assessment seems high compared to what your property is actually worth, you have two paths to challenge it. Here's how both work, what evidence you need, and what a successful appeal actually looks like.
The OPA reassesses properties on a rolling basis. When a reassessment cycle hits, some owners find their assessed value jumps 20%, 40%, or more, sometimes to levels well above what a realistic sale would fetch. The good news: the appeal process exists specifically for this situation, and thousands of Philadelphia property owners successfully reduce their assessments every year. The challenge is that most owners don't know the mechanics, and miss their window.
The Office of Property Assessment (OPA) is responsible for determining the taxable value of all real property in Philadelphia, roughly 580,000 parcels. OPA uses a mass appraisal methodology: automated valuation models combined with periodic field inspections and market data analysis. The goal is to assess each property at its "fair market value": what a willing buyer would pay a willing seller in an arm's-length transaction.
In practice, mass appraisal is an imperfect process. OPA's models use neighborhood-level data and property characteristics on file, which may be outdated, incorrect, or simply unable to capture the specific characteristics that make your property less valuable than nearby comparables. Common sources of over-assessment include:
Any of these situations can support a successful appeal.
Philadelphia offers two distinct processes for challenging an assessment. Understanding which to use, and in what order, is important.
| Process | What It Is | Deadline | Decision Timeline |
|---|---|---|---|
| First Level Review (FLR) | OPA's internal administrative review, informal, no hearing required | Varies; typically the first Monday in October of the tax year prior to billing | OPA responds in writing; typically 60–120 days |
| BRT Appeal | Formal appeal to the Board of Revision of Taxes, an independent quasi-judicial body | First Monday in October of the tax year (first year of assessment) | Hearing scheduled; typically 6–18 months |
Most practitioners recommend starting with a First Level Review before pursuing the BRT. The FLR is free, informal, and often resolves assessments without a formal hearing. If the FLR doesn't produce a satisfactory result, you can still file a BRT appeal, but you cannot file a BRT appeal after the deadline has passed, even if you're waiting for an FLR response. File both if you're close to the BRT deadline.
Deadline is non-negotiable. The BRT appeal deadline in Philadelphia is typically the first Monday in October of the year for which the assessment applies. Miss this date and you lose your right to challenge that year's assessment. No exceptions, no extensions. Mark your calendar as soon as you receive an assessment notice.
The First Level Review is OPA's internal dispute resolution process. You're essentially asking OPA to take another look at your assessment before it goes to formal appeal. It's the right starting point for most property owners because:
File through OPA's online portal at property.phila.gov. You'll need:
After you submit, OPA reviews your documentation and either adjusts the assessment or confirms the original value. They'll notify you in writing. If they reduce the assessment, great; that lower value becomes the basis for your tax bill. If they confirm the original value or the reduction is insufficient, you proceed to a BRT appeal.
The Board of Revision of Taxes (BRT) is a semi-independent quasi-judicial board that hears formal assessment appeals. A BRT appeal is more formal than a First Level Review: you file a petition, you'll be scheduled for a hearing, and you'll present your evidence to a hearing officer who issues a decision.
File at the BRT office (601 Walnut Street, Suite 325E, Philadelphia) or check the BRT website for online filing options. There is a nominal filing fee (historically $25–$39 depending on assessed value; confirm current fee at time of filing). You'll need to submit:
After filing, you'll receive a hearing date. At the hearing, you or your representative present your evidence to a hearing officer. The process is less formal than a court proceeding (you don't need an attorney), but preparation matters significantly.
At the hearing, you're typically given 15–30 minutes to present your case. The hearing officer may ask questions. OPA does not typically send a representative to oppose residential appeals, meaning if your evidence is credible and well-organized, you're likely to receive a reduction. Common hearing outcomes:
The core question at any assessment appeal is: what would this property actually sell for on the open market? Evidence that answers this question persuasively is what wins. Everything else is secondary.
Find 3–5 recent sales (ideally within the past 12 months, no older than 24 months) of similar properties in the same neighborhood. "Similar" means:
Present the comparables in a table showing address, sale date, sale price, square footage, and price per square foot. Then show where your property falls relative to those comps. If your assessment implies a price-per-square-foot significantly above what comparable properties actually sold for, that's your case.
Sources for comp data: Zillow, Redfin, and the Philadelphia property sale search at Atlas (atlas.phila.gov) all show recent sales. The OPA's own database at property.phila.gov also includes sale history.
A note on Flagstone data: Flagstone's property reports pull OPA assessment records, sale history, and permit data for any Philadelphia address. If you're preparing an appeal for a property you're researching or own, running a Flagstone report gives you the full OPA record, including the assessed value, the last recorded sale, and the permit/violation history that might support a condition argument.
A licensed appraisal from a Pennsylvania-certified appraiser is the strongest single piece of evidence you can bring to a BRT appeal. An appraiser will perform a formal market analysis, account for property condition, and produce a certified opinion of value that a hearing officer gives significant weight. The cost is typically $300–$600 for a residential property. It's worth it if your annual tax savings from a successful reduction would exceed that cost, which is common when assessments are significantly inflated.
If you purchased the property within the last 12–24 months at a price below the current assessed value, the sale itself is strong evidence. An arm's-length sale between unrelated parties is the purest market evidence of fair market value. Bring your HUD-1 settlement statement or deed to the hearing.
If your property has significant issues that reduce its market value, such as structural problems, major deferred maintenance, unresolved L&I violations, environmental issues, document them. Photos, contractor repair estimates, and inspection reports all support a condition-based argument. Open violations in particular can be meaningful: if OPA's assessment assumed the property was in average condition but it has several outstanding housing code violations, that's a genuine market value discount.
Violation history matters. Buyers discount properties with open L&I violations; they represent unresolved work, potential fines, and issues that may affect financing. If your property has open violations, include them in your appeal. Run a free Flagstone report on your address to get a complete snapshot of your current violation and permit record to include in your evidence package.
Before building your comparable sales argument, check OPA's property record for your address. OPA's records sometimes contain errors: wrong bedroom count, incorrect square footage, property type mismatch, or condition grade that doesn't reflect reality. If you find an error, correcting it through the First Level Review process is often the fastest path to a reduction and doesn't require comparables or an appraisal.
Check your OPA record at property.phila.gov → property search → your address → property characteristics tab.
For most residential properties, you don't need professional representation. If you have solid comparable sales and present them clearly, the BRT process is navigable without an attorney. The filing fee is low, OPA typically doesn't send opposition, and hearing officers are accustomed to pro se (unrepresented) filers.
Consider hiring a professional for:
Tax appeal attorneys and consultants typically work on contingency: they take a percentage of your tax savings (commonly 25–40% of the first year's reduction). You pay nothing unless you win. For commercial properties, this structure is common. For residential properties, the math often favors doing it yourself.
Before going through the appeal process, confirm you've applied for the Homestead Exemption if you own and live in the property as your primary residence. The Homestead Exemption reduces the assessed value subject to tax by $100,000, meaning if your property is assessed at $300,000, only $200,000 is taxable. For a property owner paying the standard Philadelphia real estate tax rate, this is a meaningful reduction.
Apply at property.phila.gov → Homestead Exemption. There's no income requirement and no annual renewal; once approved, it stays in place as long as you own and occupy the property. If you own a property in Philadelphia and haven't applied, do this first before spending time on an assessment appeal.
LOOP (Longtime Owner Occupants Program): Philly also offers the LOOP program for long-term owner-occupants who have lived in their home for 10 or more years and whose assessment has increased significantly. LOOP caps the taxable assessment increase for eligible homeowners. Check eligibility at property.phila.gov.
If your appeal succeeds, OPA updates the assessment on your property record. If you've already paid real estate taxes at the higher rate, the city should issue a credit or refund for the overpayment, though the mechanics can take time. Keep your BRT decision letter and follow up with the Revenue Department if you don't see the credit applied within 60–90 days of the decision.
A reduced assessment stays in place until the next OPA reassessment cycle. There's no guarantee of a stable assessment going forward. OPA can reassess every year, and areas experiencing strong appreciation may see assessments increase even after a successful appeal. Some owners file appeals as part of an annual routine in markets where OPA tends to over-assess.
If the BRT confirms the original assessment, you have a few options. You can appeal the BRT decision to the Court of Common Pleas within 30 days of the decision, but this is a formal judicial proceeding and attorney representation is standard. The cost and complexity generally make court appeals practical only for high-value properties where the tax reduction is material.
Alternatively, accept the current assessment and wait for the next OPA reassessment cycle or market shift to change the picture. If the property's value legitimately increases to match the assessment over time, the issue becomes moot.
Flagstone pulls OPA records, permit history, violation history, and sale data for any Philadelphia address, the same data layers that matter in an assessment appeal. Run a free report on your address to get everything in one place.
Run a Free Report| Step | Action | Where |
|---|---|---|
| 1 | Check OPA record for factual errors (sq ft, beds, condition grade) | property.phila.gov |
| 2 | Confirm Homestead Exemption is applied (if primary residence) | property.phila.gov → Homestead Exemption |
| 3 | Gather 3–5 comparable sales from past 12–24 months | Zillow, Redfin, Atlas (atlas.phila.gov) |
| 4 | Document physical condition issues (violations, deferred maintenance) | L&I records, Flagstone report, contractor estimates |
| 5 | File First Level Review with OPA (free, online) | property.phila.gov → First Level Review |
| 6 | File BRT Appeal before the first Monday in October deadline | BRT at 601 Walnut St, Suite 325E |
| 7 | Attend BRT hearing with written evidence package | BRT hearing notice (mailed) |
| 8 | Follow up on tax credit if appeal succeeds | Philadelphia Revenue Department |