You can appeal by simply completing and filing an appeal form. You can access application forms at this site, by telephone, in writing, or by email. It is important to remember that appeal forms must be filed by the first Monday in October or within 30 days after the notice date, whichever is later. It is also important that the appeal form be completed accurately, indicating the owner's opinion of market value, mailing address, telephone number, the location of the property being appealed, and the account number (the account number appears on your Notice of Change next to the bar code). You or your agent must sign the appeal. A separate form must be filed for each property being appealed.

The Board deliberates and renders a decision in writing. The market value and assessed value may be raised, remain the same, or be lowered. No one should assume that by filing an appeal a reduction will automatically be granted. Usually within thirty (30) days after the hearing, a written notice of the decision of the Board is sent to the property owner by mail. The Board does not notify mortgage companies of the result of the hearing.

The Board of Revision of Taxes will schedule a hearing and notify you of your hearing date approximately three (3) weeks prior to your hearing.

The Board presides over the hearing. At the hearing, the burden of proof rests with the property owner. The property owner should introduce evidence, such as:

1. Recent sales of similar homes in your neighborhood.
2. Physical condition of your property including any defects that would affect its value.
3. Any locational problem that would impact the property's value.
4. Any other evidence you consider important and that pertains to the value of your property.

The Board suggests that the taxpayer or a designee be present at the hearing. If you are unable to attend you may appoint someone to appear on your behalf to represent you by completing a notarized Power of Attorney. You may also check the box on the appeal form stating your preference for a non-oral appeal. If you choose to have a non-oral appeal, be sure to forward, in writing, all evidence to substantiate a lower Market Value. You may also have an attorney represent you at the hearing. Attornes should attach a letter of authorization when filing an appeal on behalf of the property owner. Questions may be asked by the Board of all parties in attendance.

You may appeal the Board's decision to the Court of Common Pleas within thirty (30) days from the date that appears on the Board's notice of decision.

The property owner, doing one of the following, can accomplish proving the value:
(1) You should check the sales of comparable homes in your neighborhood. Comparable sales can be viewed on the BRT web site at http://brtweb.phila.gov, by going to the property details page and choose the "By Comparable" from the Search Similar Properties pull-down menu. If you do not have access to the internet, you may obtain the same information at the BRT Citizen's Service Center (Curtis Center, 3rd Floor, 601 Walnut St.). You may also hire a state certified appraiser to value the appealed property. This is the relevant evidence to help prove your value.

The Board of Revision of Taxes does not buy, sell or lease city-owned properties. Use the BRT website to locate the property's address and BRT account number. Once you've located the property with an address then contact the Redevelopment Authority, 1234 Market Street, 16th floor at 215-854-6500 to acquire about the properties availability.

The city does not keep an active listing of city-owned properties available for acquisition.

Yes.

* To receive information about Senior Citizens Property Tax Rebate forms please call the Mayor's Commission on Aging at (215) 686-8450.
* To receive information about Philadelphia Senior Citizen Low Income Real Estate Tax Provisions, please call the Philadelphia Revenue Department at (215) 686-6442.
* To receive information about the Installment Payment Program, Contact the Revenue Department at (215) 686-6442 or visit the website.

Since 2004, the Board of Revision of Taxes - the City agency charged by state law with the task of setting values on all 569,000 commercial and residential properties in Philadelphia - has been collecting information about the real market value of City properties. In other words, this market value would be what a property is worth if it was sold on the open market, rather than the complicated "fractional valuation" system currently used by the Board. That fractional valuation approach is too confusing, too complicated, and too difficult for many property owners to understand.

BRT will use that data - aided by a state-of-the-art Computer Assisted Mass Appraisal System (CAMA) - to appraise all properties at actual market value. In other words, the BRT will appraise your home or business property at its Full Value.