PHILADELPHIA · BOARD OF REVISION OF TAXES

Philadelphia Property Assessment Appeals: Complete Guide

Philadelphia assesses at full market value, hears appeals through its own board, and runs on a calendar no other Pennsylvania county shares. Here is what commercial owners need before the October filing date.

How PA Appeals Work

Oct 5, 2026

Deadline for tax year 2027

2 years

Of income and expense statements

30 days

To appeal to Common Pleas

Philadelphia Filing Deadlines

Oct 52026BRT appeal (tax year 2027)

2 yrsIncome & expense statements

30 daysAppeal to Common Pleas

Philadelphia's appeal deadline is the first Monday in October of the year before the tax year — October 5, 2026 for tax year 2027. The Board of Revision of Taxes asks commercial owners to file rent rolls and two years of income and expense statements with the appeal, so preparation starts well before the date.

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Nearly everything a commercial owner learns about appealing a Pennsylvania assessment stops being true at the Philadelphia city line. Different deadline, different board, different valuation standard, and a materially heavier evidence package. An owner who applies the rest of the state's playbook here will miss the filing date by two months and arrive without the financials the board expects.

This guide covers the Philadelphia system on its own terms: the Actual Value Initiative and why it changes the argument, the distinction between a first level review and a formal appeal, the October deadline, and what the Board of Revision of Taxes wants to see from income-producing property. EPTA represents commercial owners across Pennsylvania, alongside Michigan, Indiana, Ohio, Wisconsin, and Georgia.

The Actual Value Initiative Changes the Argument

In most Pennsylvania counties, an assessment is a fraction of market value, and the common level ratio is the tool that tests whether the fraction is right. Philadelphia does not work that way. Under the Actual Value Initiative, the assessed value is meant to be the market value — the city's stated opinion of what your property is worth today.

That makes the Philadelphia argument more direct and, in a sense, harder to hide behind. There is no ratio analysis to fall back on and no base year to litigate. The question is simply whether the city's number is defensible, which for commercial property almost always means a fight over the income approach: what the building actually earns, what it actually costs to run, and what capitalization rate the market supports. Our guide to cap rates and property taxes covers that analysis.

THE PHILADELPHIA PROCESS

From Assessment Notice to Common Pleas

Philadelphia's sequence differs from the rest of Pennsylvania at nearly every step. Work forward from the notice, but calendar the October deadline independently.

The Assessment Notice Arrives

The Office of Property Assessment issues notices reflecting the city's market value opinion for the coming tax year. Read the value against what you know the property is worth, and pull your own financials at the same time. For commercial property the gap between the city's implied income assumptions and your actual operating results is usually where the case lives.

First Level Review — Informal and Optional

A first level review asks the Office of Property Assessment to reconsider its own number, and it is available for a limited period after the notice is issued. It is quick and it sometimes works. What it does not do is preserve your formal appeal rights — the BRT deadline runs on its own schedule regardless of whether a first level review is pending. Treat the two as parallel tracks, never as sequential steps.

Assemble the Commercial Evidence Package

This is the step that determines whether a Philadelphia appeal is worth filing. The BRT asks commercial owners for rent rolls and two years of income and expense statements. Build these early and make sure they reconcile with what has been reported elsewhere — inconsistent financials do more damage than a high assessment. Be ready to explain vacancy, concessions, below-market legacy leases, and any capital spending that has not yet produced income. See our appeal evidence guide.

File With the BRT by the First Monday in October

The market value appeal form goes to the Board of Revision of Taxes by the first Monday in October of the year before the tax year — October 5, 2026 for tax year 2027. Filing is accepted by mail, in person, and by email through the board's published channels. As elsewhere in Pennsylvania, do not rely on a postmark; get the filing in early enough that delivery is not part of your risk.

The BRT Hearing

Hearings are scheduled after the filing window closes and are more evidence-driven than a typical citizen board, which suits a well-prepared commercial case. Lead with the income approach, keep the narrative tight, and make sure the financials in the room are the same ones filed with the appeal. Where the city has relied on comparable sales that do not fit — a different submarket, a different tenant profile, a portfolio transaction — say so plainly and show why.

Within 30 Days — Appeal to Common Pleas

If the BRT decision falls short, an appeal to the Philadelphia County Court of Common Pleas is generally due within 30 days. The proceeding is de novo: the court hears fresh evidence and decides value itself. For substantial commercial properties this is a real second opportunity rather than a formality, and most cases that get there settle on the strength of the valuation work rather than going to trial.

BEFORE THE OCTOBER DEADLINE

Philadelphia Filing Self-Check

Philadelphia asks for more documentation than most boards and gives you a deadline that does not move. Work through these well before the first Monday in October.

I calendared the first Monday in October independently of any first level review

I understand this filing affects next year's tax bill, not the current one

I have rent rolls and two years of income and expense statements ready to file

My financials reconcile with what has been reported to lenders and elsewhere

I can explain vacancy, concessions, and any below-market legacy leases

I built an income-approach value rather than relying on a ratio analysis

I've reserved the 30-day Common Pleas window in case the BRT falls short

PHILADELPHIA APPEAL FAQ

What Philadelphia Owners Ask Us Before October

The first Monday in October of the year before the tax year. For tax year 2027 that is October 5, 2026. Philadelphia sits outside the Consolidated County Assessment Law that governs most of Pennsylvania, so the August 1 and September 1 dates used elsewhere in the state do not apply here. Confirm the current date with the Board of Revision of Taxes before relying on it.

They are separate processes with separate deadlines, and they are easy to confuse. A first level review is an informal request that the Office of Property Assessment reconsider its own valuation, available for a limited period after an assessment notice is issued. A BRT appeal is the formal challenge before the Board of Revision of Taxes, due by the first Monday in October. Requesting a first level review does not preserve your BRT appeal rights. Commercial owners who intend to contest a value should calendar the BRT deadline independently and treat the informal review as a parallel opportunity, not a substitute.

More than most boards. The BRT specifically asks commercial owners to submit rent rolls and income and expense statements for the past two years alongside the appeal. That is a substantive package, and it means a Philadelphia appeal cannot be assembled the week before the deadline. Prepare the financials early, make sure they reconcile to what has been reported elsewhere, and be ready to explain vacancy, concessions, and any non-market lease terms — those are the figures that decide an income-approach dispute.

Much less than in the rest of Pennsylvania. Philadelphia assesses under the Actual Value Initiative, where assessed value is intended to equal current market value directly rather than a fraction of it. Elsewhere in the state, an old base year means the common level ratio does the work of connecting assessment to present value. In Philadelphia the argument is simpler and more direct: what is the property actually worth? Our common level ratio guide explains how the rest of Pennsylvania works by contrast.

You may appeal to the Philadelphia County Court of Common Pleas, and the window is short — generally 30 days from the board's decision. As elsewhere in Pennsylvania, a Common Pleas assessment appeal is heard de novo, meaning the court takes fresh evidence and determines value itself rather than reviewing the BRT's record for error. For substantial commercial properties this is a meaningful second opportunity, and most matters that reach it are resolved by negotiation rather than trial.

THE OCTOBER DEADLINE DOES NOT MOVE

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Preparing a Philadelphia Board of Revision of Taxes commercial assessment appeal