Philadelphia Property Tax: BRT Appeals, Rates & Exemptions (2026)

For Philadelphia homeowners challenging the 2027 assessment now showing at property.phila.gov, the formal Board of Revision of Taxes (BRT) market-value appeal deadline is Monday, October 5, 2026. File the Market value appeal form with the BRT by email at appealinquiry@phila.gov, by mail, or in person at 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106; Philadelphia lists no separate online portal for a formal BRT assessment appeal. (phila.gov)

How assessments work in Philadelphia

Philadelphia is both the city and county for property-tax purposes. The Office of Property Assessment (OPA) sets the assessed dollar value for every parcel; the Department of Revenue bills and collects the tax; and the Board of Revision of Taxes (BRT) hears formal assessment appeals. (phila.gov)

The current cycle is the Tax Year 2027 revaluation. OPA began mailing 2027 Notices of Valuation the week of June 29, 2026; new values are available online; 2027 values take effect January 1, 2027; bills are expected to be mailed beginning December 1, 2026; and 2027 Real Estate Tax is due March 31, 2027. (phila.gov)

OPA says it reviewed more than 580,000 residential, commercial, industrial, and institutional properties using a Computer Assisted Mass Appraisal system, aerial and street-level imagery, market data, and other tools. For residential properties, OPA typically considers size, age, location, condition, and recent comparable sales, with Geographic Market Areas that are more specific than broad neighborhood names. (phila.gov)

The tax rate used for homeowner estimates is 1.3998% of taxable assessed value. For tax year 2027, Philadelphia identifies the components as 0.6159% City plus 0.7839% School District; the City says the total rate remains 1.3998% in 2027. (phila.gov)

Whether you should appeal

Appeal if you can prove one of Philadelphia’s accepted grounds: the market value is too high or too low, the value is not uniform with similar nearby properties, or the property characteristics are materially wrong. Do not rely on “my tax bill went up” alone; OPA says financial impact or the rate of increase is not sufficient grounds for review. (phila.gov)

Start with the simplest checks. Pull your property record and look for errors in square footage, land size, building class, condition, number of units, or exemptions. Then compare your assessment to recent sales and similarly assessed rowhomes or condos in the same immediate market area—not just the same ZIP code. Photos matter if your home has visible condition issues that the mass appraisal model may not capture, such as needed structural repairs, outdated interiors, fire damage, or a blocked rear condition.

Worked savings example using Philadelphia’s actual rate: suppose OPA’s 2027 value is $475,000, you have the $100,000 Homestead Exemption, and your evidence supports $425,000. At 1.3998%, the current assessment produces tax on $375,000, or about $5,249.25. If BRT reduces the value to $425,000, the taxable value becomes $325,000 and the bill is about $4,549.35. The estimated annual savings is $699.90. The Homestead Exemption does not change the savings from the appeal in this example; the $50,000 value reduction multiplied by 1.3998% drives the savings.

Philadelphia does not appear to publish a current official BRT residential appeal success rate or median reduction on the pages reviewed for this guide. Do not assume “everyone gets something.” File only if you have a concrete valuation, uniformity, or property-data argument.

Step-by-step how to file

1. Decide whether to file an FLR, a BRT appeal, or both. OPA’s First Level Review (FLR) is informal and handled by OPA. For the 2027 cycle, the FLR deadline is September 1, 2026. The FLR form is included with the Notice of Proposed Valuation; if you lose it, OPA says to call (215) 686-9200 for a replacement. A BRT appeal is the formal appeal and is due October 5, 2026. You can file both; you do not have to wait for an FLR decision before filing with BRT. (phila.gov)

2. Use the right BRT form. For a value challenge, use the Market value appeal form. Related official forms include the Appraisal summary cover sheet, Appeal withdrawal form, Late filing – market value appeal form (nunc pro tunc), Denied abatement or exemption appeal form, and Power of attorney form if someone represents you. (phila.gov)

3. Fill out one application per property. Use the OPA account number, property address, owner information, requested market value, and reason for appeal. If a representative signs, attach the BRT power of attorney/agent authorization dated for the tax year appealed. (phila.gov)

4. Attach evidence. Owner-occupied residential appellants may submit photos of the front, rear, side, and street view, plus other documents. Strong evidence can include a recent appraisal, settlement statement, contractor repair estimates, interior/exterior photos, and a short table of comparable sales or assessments. (phila.gov)

5. Submit to BRT. Philadelphia lists these formal BRT filing methods: email the completed PDF to appealinquiry@phila.gov, mail it, or deliver it in person Monday–Friday, 8:30 a.m.–4:30 p.m. to Board of Revision of Taxes, 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106. BRT says not to send duplicates. The official instructions reviewed do not list a filing fee for a market-value appeal. (phila.gov)

What happens after

BRT will send notice of the date, time, and location of an oral market-value hearing about 45 to 90 days in advance. Hearings may be in person or remote; the Zoom link is in the hearing notice or BRT events calendar. If you request a non-oral appeal, you do not appear at a public hearing, so your documents must carry the whole argument. (phila.gov)

At an oral hearing, you or your representative explains why OPA’s value is wrong and presents documents, photos, witnesses, or an owner opinion of value. BRT is not bound by strict courtroom evidence rules and may ask questions or request more documents. If you fail to appear after notice and did not properly waive the oral hearing, BRT can treat the appeal as abandoned. (phila.gov)

For decision timing, the current BRT rules page gives a clear hearing-notice timeline but does not publish a guaranteed number of days for a market-value decision after hearing. Expect the result in writing; BRT’s late-appeal instructions say the Board renders those petition decisions by mail, and normal market appeals follow BRT processing once accepted. (phila.gov)

Local tips

Check exemptions before spending money on an appraisal. The 2027 Homestead Exemption reduces taxable value by $100,000 for owner-occupied primary residences, saving up to about $1,399 per year. Apply by December 1, 2026 for the 2027 bill; early filing by October 1 helps the benefit appear on the first bill. (phila.gov)

Look at LOOP if your assessment jumped. Philadelphia’s Longtime Owner Occupants Program may help if your assessment increased at least 50% over last year or 75% over five years and you meet income, ownership, and delinquency rules. The 2026 application deadline is September 30, 2026. (phila.gov)

Freeze programs can matter more than an appeal for some households. The Low-Income Real Estate Tax Freeze deadline is September 30, 2026 for tax year 2026; eligible owner-occupants can freeze the bill so it does not increase, and the benefit can combine with Homestead. Philadelphia also offers a Senior Citizen Tax Freeze. (phila.gov)

Do not miss the formal BRT deadline while waiting on FLR. The City explicitly says a pending or undecided FLR does not extend the BRT appeal deadline. If October 5 is approaching and you still disagree with the value, file the BRT appeal to preserve your rights. (phila.gov)

Philadelphia Property Tax Rate

1.3998% of assessed property value (City 0.6159% + School District 0.7839%; the rate schedule lists this total rate for tax years 2025–2029).

Source: https://www.phila.gov/documents/tax-rate-schedule/

When Are Property Taxes Due in Philadelphia?

Philadelphia Real Estate Tax payments are due March 31 each year; the 2026 bill was due March 31, 2026. Qualified homeowners may pay current-year Real Estate Tax in monthly installments; the City describes the plan as available to low-income taxpayers who own and live in their home, and to all senior citizens regardless of income, with applications due March 31 each year and payment completed through December. City Real Estate Tax regulations allow a 1% discount for taxes paid by the last day of February of the year assessed and payable, or within 20 days of the tax bill mailing date; no discount is allowed for March payments.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.phila.gov/services/property-lots-housing/property-taxes/real-estate-tax/; https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/set-up-real-estate-tax-installment-plan/; https://www.phila.gov/media/20250505143809/Real-Estate-Tax-regulations-updated-2025-May.pdf

Property Tax Exemptions in Philadelphia

• Homestead Exemption — Philadelphia homeowners who own the property and live in it as their primary residence; property owners with a 10-year residential tax abatement are not eligible while the abatement is in place.. Reduces the taxable portion of the property’s assessed value by $100,000; starting in 2025, most homeowners save up to $1,399 per year. Yes, one-time application; no reapplication required unless the deed changes, such as refinancing or adding/removing a co-owner. Apply by December 1 each year; apply by October 1 to have the benefit reflected on the Real Estate Tax bill.. (Source: https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/get-the-homestead-exemption/)
• Senior Citizen Real Estate Tax Freeze — Applicants who meet age and income requirements: age 65 or older; or living with a spouse age 65 or older; or age 50 or older and the widow/widower of someone who reached age 65 before death. Income limit shown by the City is $33,500 or less for a single person or $41,500 or less for a married couple.. Prevents the Real Estate Tax bill from increasing if assessment or tax rate changes; if tax liability later decreases due to a lower assessment or lower rate, the bill is lowered to the new amount. Yes, application with proof of age and income. Apply by September 30 each year; the City states it can backdate enrollment if the applicant is already 65 or older and missed the window.. (Source: https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-low-income-senior-citizen-real-estate-tax-freeze/)
• Low-Income Real Estate Tax Freeze — Homeowners who own and live in the property as their primary residence and meet income requirements; no age requirement. The City’s listed limits are $33,500 for a single person or $41,500 for a married couple.. Freezes the property tax bill to the previous year’s amount due; if assessment or tax rate decreases later, the bill is lowered and frozen at the new amount. Can be combined with the Homestead Exemption. Yes, application with proof of income, residence, and identity. Apply by September 30 each year; for tax year 2026, applications are accepted until September 30, 2026.. (Source: https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/apply-for-the-low-income-real-estate-tax-freeze/)
• Longtime Owner Occupants Program (LOOP) — Homeowners who own and occupy the home as a primary residence, have lived there at least 10 years, meet income limits, are current on property taxes or in an approved agreement/plan, and had an assessment increase of at least 50% from last year or at least 75% over the past five years.. Caps the billed assessment: generally at a 50% increase (1.5 times the prior year amount) or, for the five-year test, at 75% above the lowest amount (1.75 times). The cap remains while the homeowner remains eligible, unless tax rates change. Yes; Revenue may periodically review continued eligibility. Apply by September 30 each year for the benefit to apply to that same-year bill; 2026 applications are due September 30, 2026.. (Source: https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/)
• Active Duty Tax Credit — Members of the U.S. armed forces reserve or National Guard who are called to active duty outside Pennsylvania and own a principal residence in Philadelphia.. Credit for the City portion of Real Estate Tax for the days served on active duty outside Pennsylvania; it does not apply to the School District portion of the Real Estate Tax. Yes, application required with duty-record support; apply for the credit for the relevant tax year. Apply by March 31 each year.. (Source: https://www.phila.gov/services/payments-assistance-taxes/taxes/tax-credits/resident-tax-credits/active-duty-tax-credit/)
• Disabled Veterans Real Estate Tax Exemption — Pennsylvania resident veterans or qualifying surviving spouses who meet the state criteria, including honorable or under-honorable-conditions discharge, wartime service, principal-dwelling occupancy, qualifying ownership, a 100% permanent service-connected disability or equivalent listed disability status, and financial need.. Real estate tax exemption for qualifying veterans meeting state criteria. The state lists a presumptive financial-need level of $114,637 as of January 1, 2025; applicants above that may still qualify if allowable monthly expenses exceed monthly household income. Yes; apply through the County Director of Veterans Affairs for the county of residence. (Source: https://www.pa.gov/agencies/dmva/pennsylvania-veterans/pa-vetconnect/state-veterans-programs/financial-assistance/retx)

How to Look Up Your Property Record in Philadelphia

You can look up your property's official record at https://property.phila.gov/. Philadelphia’s official Property Search can be searched by address, city block, or OPA/BRT account number and shows information such as assessed value, building description, square footage, sales history, and possible tax-savings estimates.