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Instructions for the Filing of an Exemption of Real Estate
Tax Due to Improvements
 THESE
INSTRUCTIONS ARE GENERAL IN SCOPE. YOU MAY CONTACT THE BOARD OF REVISION OF
TAXES SHOULD YOU NEED ADDITIONAL INFORMATION OR
DOWNLOAD THE INSTRUCTION (PDF).
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free Acrobat Reader 
1. APPLICATIONS MUST BE TIMELY FILED WITH THE ADMINISTRATIVE OFFICES OF THE
BOARD OF REVISION OF TAXES IN ACCORDANCE WITH THE CURRENT LAW.
2. SUBMIT A SEPARATE, COMPLETED ORIGINAL APPLICATION FOR EACH REAL ESTATE PARCEL
THAT IS TO BE CONSIDERED FOR ELIGIBILITY. ONLY COMPLETE, ORIGINAL SEPARATE
APPLICATIONS WILL BE ACCEPTED BY THE BOARD.
3. USE ONLY THE OFFICIAL ADDRESS ASSIGNED BY THE BOARD OF REVISION OF TAXES.
4. A POST OFFICE BOX IS UNACCEPTABLE FOR AN OFF-SITE MAILING ADDRESS.
5. ATTACH A COPY OF THE APPROPRIATE BUILDING PERMIT TO THE APPLICATION.
6. CHECK THE APPROPRIATE BOX TO INDICATE THE CITY ORDINANCE OR THE STATE ACT
UNDER WHICH YOU ARE FILING THE APPLICATION.
7. THE APPLICANT MUST SUPPLY A COPY OF THE APPLICATION TO BE RECEIPTED.
8. THE TAX EXEMPTION IS LIMITED IN WHOLE OR IN PART TO THAT VALUE WHICH HAS BEEN
ADDED TO THE PROPERTY DUE TO THE QUALIFYING IMPROVEMENTS. THE LAND VALUE WILL
REMAIN FULLY TAXABLE DURING THE EXEMPTION TERM.
9. ALL OWNERS OF REAL ESTATE WHO SEEK A TAX EXEMPTION MUST BE AND MUST REMAIN
CURRENT IN THE PAYMENT OF ALL CITY OF PHILADELPHIA TAXES, CHARGES, FEES AND
RENTS. APPLICANTS ARE REVIEWED FOR CURRENCY OF PAYMENTS BY THE DEPARTMENT OF
REVENUE. APPLICANTS WHO DO NOT COME INTO COMPLIANCE WITH THE REQUIREMENTS WILL
HAVE THEIR APPLICATIONS DENIED BY THE BOARD OF REVISION OF TAXES. EACH YEAR THE
DEPARTMENT OF REVENUE WILL AUDIT THE EXEMPT ACCOUNTS FOR CONTINUED COMPLIANCE
UNDER CITY ORDINANCE 1202.
10. IN THE EVENT THAT THE REAL ESTATE TAX EXEMPTION MUST BE TERMINATED, THE
TAXES WILL BECOME DUE AS OF THE TERMINATION DATE AND A BILL WILL BE ISSUED BY
THE DEPARTMENT OF REVENUE.
11. READ ALL INSTRUCTIONS SO THAT YOU WILL BE AWARE OF YOUR OBLIGATIONS AND
RESPONSIBILITIES.
For more information, or to apply for any Tax Abatement Program,
contact the BRT by E-Mail,
or call at (215) 686-9270.
Also
read the descriptions of Ordinances:
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