What a Grove Hopper property tax report actually looks like
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The accessible OPA-sourced valuation history I could tie to an explicit year shows a 2026 market value of $1,662,300 for 239-47 Arch St; Philadelphia has started mailing 2027 notices, but I could not substantiate a parcel-specific 2027 value from the accessible record. This is an unusually weak homeowner-style appeal because the record identifies the property as the city-owned, exempt Betsy Ross House, but a best-case taxable-equivalent reduction to about $1.496M would save roughly $2,328 per year if granted.
- The 2026 OPA-sourced history shows a high assessed market value of $1,662,300 on only about 3,030 sq ft of listed livable/building area, leaving room to test whether OPA is over-weighting the site or special-purpose historic improvements.
- Nearby Old City condo/residential sales found in public listing data, such as 111 Arch St Unit 1J selling in March 2025 for $267,000, point to lower residential $/sf values, which could be used only as a directional check if no better special-purpose comps are available.
- Philadelphia’s 2027 reassessment cycle is active now: OPA notices began going out in late June 2026, with FLR due September 1, 2026 and BRT formal appeal due October 5, 2026, so timing is favorable for a prompt review.
- The property’s historic designation/special-purpose museum use could support an argument that ordinary Old City commercial valuation methods need adjustments for restricted use, preservation constraints, and atypical marketability.
- The largest issue is identity/eligibility: the researched record identifies 239-47 Arch St as CITY OF PHILA / BETSY ROSS HOUSE, a government-owned, exempt museum property rather than a normal homeowner parcel.
- The accessible valuation history shows the market value flat at $1,662,300 from 2018 through 2026, so there is no obvious recent assessment spike in the explicit year-by-year data I could verify.
- OPA lists the property as commercial/governmental museum-type property with above-average interior and exterior condition, weakening a condition-based reduction unless the owner can document material deferred maintenance or functional obsolescence.
- Public sale comps are poor substitutes: nearby Redfin results are mostly small residential condos, not city-owned historic museum buildings on a 9,444 sq ft irregular Old City site, so the evidence quality is limited.
The full written analysis
| Attribute | Details for Your Appeal | Appeal Package Handles |
|---|---|---|
| State | Pennsylvania; Philadelphia is a consolidated city-county, and property assessment appeals follow Philadelphia Board of Revision of Taxes procedures with Pennsylvania court appeal rights after BRT decisions. | ✅ |
| County / Municipality / Township | Philadelphia County, City of Philadelphia. The Office of Property Assessment values parcels, while the Board of Revision of Taxes hears formal market-value assessment appeals. | ✅ |
| Property Type | Real estate parcels in Philadelphia, including residential, commercial, industrial, mixed-use, leased, abated, exempt, and owner-occupied properties; personal property tax assessment appeals are outside this checklist. | ✅ |
| Appeal Authority | Formal market-value appeals go to the Philadelphia Board of Revision of Taxes at 601 Walnut Street, Suite 325 East; OPA handles informal First Level Reviews. | ✅ |
| Appeal Deadline | Rule: file by the first Monday of October before the tax year. For tax year 2027, deadline is October 5, 2026; currently OPEN on July 9, 2026. | ✅ |
| Notice Date | For 2027, OPA issued Notices of Proposed Valuation in late June 2026. If a Real Estate Assessment Notice is dated after October 5, 2026, file within 30 days. | ✅ |
| Appeal Window (days) | The standard window runs until the first Monday in October. Special Philadelphia rules allow 30 calendar days after late-dated notices, qualifying deeds, or qualifying agreements of sale. | ✅ |
| Reassessment Cycle | OPA determines the value of every Philadelphia parcel and issues new valuations when updated. The tax year 2027 valuation notice reflects records through March 31 and May 1, 2026. | ✅ |
| Required Forms | Use the BRT Market Value Appeal form, one separate form for each OPA account. Add Power of Attorney, Agent Authorization, appraisal cover sheet, or withdrawal forms when applicable. | ✅ |
| Form Format | Philadelphia posts BRT appeal materials as PDFs, including fillable market-value appeal, appraisal summary cover sheet, withdrawal, nunc pro tunc, denied exemption or abatement, and power-of-attorney forms. | ✅ |
| Filing Method | File the completed PDF by mail, in person weekdays 8:30 a.m.–4:30 p.m., or email to appealinquiry@phila.gov. BRT instructs applicants not to send duplicates. | ✅ |
| Supporting Documentation | Submit evidence proving overvaluation, undervaluation, non-uniformity, or incorrect characteristics. Useful support includes photos, comparable sales, appraisals, leases, income and expense statements, and property-condition documentation. | ✅ |
| Appeal Fee | Philadelphia’s BRT market-value appeal materials list no City filing fee for submitting a BRT assessment appeal. Later Court of Common Pleas appeals can require court costs. | ✅ |
| Informal Review Option | OPA First Level Review is the informal review process. For tax year 2027, FLR requests are due September 1, 2026, and may be filed alongside a BRT appeal. | ✅ |
| Hearing Required | A taxpayer may request an oral BRT hearing or a non-oral appeal on the form. If an oral hearing is requested, nonappearance is treated as abandonment. | ✅ |
| Hearing Date Notification | BRT sends written notice of the oral market-value appeal hearing date, time, and location approximately 45 to 90 days in advance; hearings may be remote or in person. | ✅ |
| Appeal Decision Timeline | Philadelphia Code requires online appeal results within seven days after the Board’s decision. Written decision notices support any further appeal to Philadelphia Court of Common Pleas. | ✅ |
| Payment Requirement During Appeal | A pending appeal does not erase tax obligations. Philadelphia regulations provide billing protections for timely appeals, and balances after final determination must be paid within 30 days. | ✅ |
| Refund Policy | If an appeal reduces the assessment and taxes were overpaid, the payee may request a Real Estate Tax refund through Philadelphia Tax Center; processing usually takes six to eight weeks. | ✅ |
| Appeal Outcomes | BRT may reduce, sustain, or otherwise revise the market value based on evidence. For Philadelphia, assessed value generally equals 100 percent of market value after applicable exemptions. | ✅ |
| Appeal Withdrawal Process | To stop a pending market-value appeal, submit Philadelphia’s BRT Appeal Withdrawal form. The withdrawal form is a City PDF specifically for removing an appeal from consideration. | ✅ |
| Late Filing Policy | Untimely market-value appeals require the BRT Late Filing – Market Value Appeal form, also called nunc pro tunc. The applicant must explain why late filing should be accepted. | ✅ |
| Representation Allowed | Owners, equitable owners, qualifying tax-paying tenants, mortgagees in possession, legal counsel, or authorized representatives may file or appear. Representatives need dated authorization specifying the tax year. | ✅ |
| Special Circumstances | New owners after the October deadline, late-dated assessment notices, and post-deadline agreements of sale may trigger 30-day filing rights. Properties above $1,500,000 require advance appraisal submissions. | ✅ |
- https://property.phila.gov/?p=621030700
- https://opendataphiladelphia.com/address/239-arch-street
- https://www.phila.gov/2026-06-30-city-of-philadelphia-to-mail-2027-property-assessments-and-launch-expanded-outreach-to-connect-homeowners-to-tax-relief/
- https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/real-estate-tax/
- https://www.phila.gov/departments/board-of-revision-of-taxes/
- https://www.phila.gov/departments/board-of-revision-of-taxes/property-assessment-appeals/
- https://www.redfin.com/PA/Philadelphia/111-Arch-St-19106/unit-1J/home/39480373
- https://www.redfin.com/PA/Philadelphia/313-Arch-St-19106/unit-405/home/113203369
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