Philadelphia's October 5 Market Value Appeal Deadline
Philadelphia 2027 market value appeals are due to the Board of Revision of Taxes by October 5, 2026. Grounds, filing and hearings from the Board's pages.
The Office of Property Assessment began mailing tax year 2027 Notices of Valuation on June 29, 2026. The Office of Property Assessment's current webpage lists October 5, 2026 for First Level Review, while its tax year 2027 notice guidance lists September 1, 2026. These official sources conflict; confirm First Level Review availability with the Office of Property Assessment. The formal appeal to the Board of Revision of Taxes has its own deadline. The Board states that the deadline to file a 2027 market value appeal is October 5, 2026, the first Monday in October of the year before the tax year.
Three grounds the Board lists
The Board's appeal page names three grounds: the estimated market value is too high or too low, the property is not assessed uniformly with similar properties, or the recorded property characteristics are substantially incorrect. The evidence differs by ground. A market value case rests on sales of similar homes. A uniformity case compares the property's assessment with similar properties. A characteristics case rests on documents showing the record is wrong.
Who may appeal and how to file
The Board treats an owner of record, an equitable owner, a tenant responsible for paying all or part of the real estate or use and occupancy taxes, and a mortgagee in possession as an aggrieved party who may appeal. It accepts the application by mail or in person at 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106, Monday through Friday between 8:30 a.m. and 4:30 p.m., or as a PDF emailed to appealinquiry@phila.gov. The Board's appeal pages do not list a filing fee; check the current application form.
What happens next
The Board mails notice of an oral hearing approximately 45 to 90 days in advance, and its hearing notice carries a Zoom link for applicants who attend remotely. The Board's rules treat failing to appear without a waiver of the oral hearing as abandoning the appeal.
Separate from the exemption
The city's June 30 release lists December 1, 2026 as the application deadline for the 2027 Homestead Exemption. That filing is separate from a value appeal.
What FairPath does
FairPath organizes the public record, comparable properties the homeowner selects, and condition facts the homeowner documents into a reviewed evidence packet. The homeowner decides whether to file, files through the official process, and attends any hearing. FairPath does not file, represent the homeowner, or guarantee acceptance, a reduction, savings, or another outcome.
FairPath's Philadelphia County guide collects the official sources for this jurisdiction and starts with the property address.
Official sources
Original sources reviewed September 13, 2026. The Board filing pages and both conflicting First Level Review sources were checked September 19, 2026. Instructions and dates can change, so confirm the current official page before filing.
- Board of Revision of Taxes, Property assessment appeals
- Board of Revision of Taxes, Appeal forms and instructions
- City of Philadelphia, 2027 property assessments release, June 30, 2026
- Office of Property Assessment, current First Level Review webpage
- Office of Property Assessment, tax year 2027 notice guidance (PDF)
