Property assessment appeals | Board of Revision of Taxes (2024)

A. Where the Appeal Application concerns exclusively owner-occupied residential property, the applicant may submit photographs showing the front view, the rearview, side view, and a street view of the property in relation to adjoining property(ies). The applicant may also submit any other documentation that it deems appropriate for review by the Board of Revision of Taxes.

B. Where the Appeal Application concerns an owner-occupied commercial or industrial property, other than an office building or a shopping center, the applicant shall submit to the Board of Revision of Taxes copies of the following documents:

1. A schedule of operating expenses (i.e., heating, repairs, maintenance, fire insurance, water, and sewer rents, etc.) for the past two (2) years, with appropriate notations and explanations:
2. Photographs showing the front view, side view, the rearview, and a street view of the property in relation to adjoining property(ies);
3. A plan locating all buildings on the property; It is suggested this information be contained in an appraisal report prepared by an appraiser certified by the Commonwealth of Pennsylvania.

C. Where the Appeal Application concerns a residential, commercial, industrial, or a mixed-use property which is being leased to four (4) or fewer tenants, other than an office building or a shopping center, the applicant shall submit copies of the following documents:

1. the executed lease(s) for the property including any and all amendments, riders or exhibits thereto;
2. annual income and expense statements for the past two (2) years, with appropriate notations and schedules; and
3. photographs showing the front view, the rearview, side view, and a street view of the property in relations to adjoining property(ies);
4. if the property is industrial:
   1. a plan locating all buildings on the property; and
   2. a layout of site improvement. It is suggested this information be contained in an appraisal report prepared by an appraiser certified by the Commonwealth of Pennsylvania.

D. Where the Appeal Application concerns a residential, commercial, industrial or mixed-use property which can be leased or is being leased to five(5) or more tenants, other than an office building or shopping center, the applicant shall submit copies of the following documents:

1. a typical lease for residential tenants and all leases for commercial or industrial tenants;
2. a current rent roll identifying the tenants; unit or space identifications; square footage leased; bedroom or unit count; lease terms including length, commencement and termination dates and renewal provisions; utilities and services included in rental; monthly or annual rent and other payments such as overage rent, common area charges, and utility payments; and other building revenue sources such as parking revenues and vending machines; and
3. annual income and expense statements for the past two (2) years, with appropriate explanatory notations and schedules;
4. photographs showing the front view, the side view, the rearview, and a street view of the property in relations to adjoining property(ies);
5. a plot plan locating all buildings on the property. It is suggested this information be contained in an appraisal report prepared by an appraiser certified by the Commonwealth of Pennsylvania.

E. Where the Appeal Application concerns an office building, the applicant shall submit copies of the following documents:

1. a typical lease;
2. a current rent roll containing occupancy information identifying the tenants and space identification where applicable;
3. annual income and expense statements for the past two (2) years, with appropriate explanatory notations and schedules;
4. photographs showing the front view, the side view, the rearview and a street view of the property in relation to adjoining property(ies).
5. a plan locating all buildings on the property. It is suggested this information be contained in an appraisal report prepared by an appraiser certified by the Commonwealth of Pennsylvania.

F. Where the appeal application concerns a shopping center, the applicant shall submit copies of the following documents:

1. typical lease;
2. a current rental summary identifying the tenants; locations of rental units; type of retail space; square footage leased; lease terms including length, commencement and termination dates, and renewal provisions; base rent per year, other payments such as percentage rent, pass-through of operating expenses, common area charges, and utility payments; services and utilities included in the rental, and other sources of revenue including advertising and promotional expense sharing; and
3. annual income and expense statements for the past two (2) years, with appropriate explanatory notations and schedules;
4. photographs showing the front view, the side view, the rearview, and a street view of the property in relation to adjoining property(ies);
5. a plan locating all buildings on the property. It is suggested this information be contained in an appraisal report prepared by an appraiser certified by the Commonwealth of Pennsylvania.

G. All documents required by Rule #6, above, must be attached to the Appeal Application or filed with the Board of Revision of Taxes, The Curtis Center, 601 Walnut Street, Suite 325 East, Phila., PA 19106 within thirty (30) days of the hearing date of the Application.

H. All documents required by Rule #6, above, shall be filed subject to the penalties of the Act of December 6th, 1972, P.L. 1482, No. 334, as amended, 18 Pa. C.S.A. §4907.