Philadelphia County, PA property tax assessment appeals for 2027

Philadelphia County 2027 market-value assessment appeals are filed with the Philadelphia Board of Revision of Taxes (BRT). For tax year 2027, the City’s BRT page and the 2027 BRT market-value appeal form list the filing deadline as October 5, 2026. The 2027 form was released on March 26, 2026, so this draft treats March 26, 2026 through the BRT office close on October 5, 2026 as the regular filing cycle. The BRT’s general rule is that real estate market-value appeals are due by the first Monday of October in the year before the tax year, with limited 30-day exceptions for certain later notices, conveyances, or agreements of sale. Sources: BRT homepage, property assessment appeal documents and forms, and the 2027 BRT market-value appeal form.

Key 2027 dates and numbers

Item	Philadelphia County 2027 detail
Tax year	2027
Valuation date	January 1, 2027
Regular filing cycle	March 26, 2026 to October 5, 2026
Market-value appeal deadline	October 5, 2026
Official appeal body	Philadelphia Board of Revision of Taxes (BRT)
Published Real Estate Tax rate	1.3998% of assessed value
Practical comp-sale window	January 1, 2025 to January 1, 2027

Philadelphia’s published Real Estate Tax page lists the rate as 1.3998% of assessed value. In practical terms, a $25,000 assessment reduction would be about $349.95 in annual tax effect at that rate, before exemptions, abatements, rounding, or any later rate change. Source: City Real Estate Tax page.

Philadelphia assessment disputes are common after reassessments. The Philadelphia Inquirer reported that after the 2023 assessments, the City received more than 30,000 appeals, including about 12,000 to the BRT and about 20,000 to the Office of Property Assessment. That volume metric is historical context, not a prediction for 2027 filings or outcomes. Source: Philadelphia Inquirer coverage.

When an appeal may make sense

The main market-value appeal reason is Overvaluation. Use that reason when comparable arm’s-length sales, an appraisal, photos, or other market evidence support a lower fair market value than the City’s value as of January 1, 2027.

The BRT also recognizes Non-Uniformity when similar surrounding properties are assessed materially lower on a consistent basis. This is different from saying only that your own market value is too high. It focuses on whether comparable properties are being treated consistently.

Another reason is Incorrect characteristics affecting value. This can fit when City records use substantially wrong valuation facts, such as building size, condition, use, or other characteristics that affect market value.

For certain exemption or abatement issues, the relevant BRT reason is Incorrect Abatement / Exemption. Examples include appeals involving a denied abatement, nonprofit exemption, Homestead Exemption, or veterans exemption.

Evidence to gather

For an Overvaluation appeal, start with recent arm’s-length sales of similar properties. Philadelphia/BRT sources do not publish fixed numeric limits for distance, gross living area variance, lot-size variance, or a maximum number of sales. A conservative evidence set uses sales from January 1, 2025 through January 1, 2027, preferably within about 1 mile, while emphasizing the same or similar neighborhood or submarket, property type, building size, lot size, age, style, condition, use, and location.

The City’s 2027 BRT form asks appellants to attach documentation supporting the appeal. OPA’s mass appraisal methodology also focuses on arm’s-length sales and excludes atypical sales, including family transactions or transactions with unclear prices, because they do not reflect market value. Sources: 2027 BRT market-value appeal form and OPA tax year 2025 mass appraisal methodology summary.

Good supporting material may include:

• A copy of the City assessment notice or certified value record.
• Arm’s-length comparable sales with sale dates, prices, addresses, property details, and notes on differences.
• Photos showing condition, deferred maintenance, layout issues, or location factors.
• Evidence correcting size, use, condition, or other property characteristics.
• An appraisal, when available or required.

Appraisal and income-property rules to watch

For 2027 appeals, properties with a City-certified market value of $1,500,000 or more, or appeals where a party asserts or presents evidence of a market value of $1,500,000 or more, must submit a current appraisal or summary appraisal report. The 2027 form requires an effective date of January 1, 2027, prepared by a Pennsylvania State Certified General Appraiser or Certified Pennsylvania Evaluator, with required copies and timing.

For income-producing properties under $1,500,000, the policy snapshot requires current leases and two years of income and expense statements to be filed 45 days before the hearing. For oral hearings, BRT hearing notices are issued about 45 to 90 days in advance, and appraisal or expert materials and certain required documents must be filed 45 days before the hearing. Source: BRT property assessment appeals and the 2027 BRT market-value appeal form.

How TaxSauce can help organize a 2027 Philadelphia appeal

TaxSauce can help estimate the tax impact, organize comparable-sale evidence, flag differences between your property and selected sales, and prepare a review packet for the BRT form. You review the information, choose what to include, consent to any filing support, and submit or share the final materials according to the BRT’s instructions.

TaxSauce does not guarantee a lower assessment, a tax reduction, a hearing result, or acceptance of any specific comparable sale. The BRT decides appeals based on the filed application, supporting evidence, hearing record when applicable, and Philadelphia’s official process.