What is a First Level Review, and how is it different from an appeal?
A First Level Review (FLR) asks the Office of Property Assessment (OPA), the office that set your assessed value, to review it. A formal appeal goes to a separate board, the Board of Revision of Taxes (BRT), and you can file either one or both. The 2026 FLR deadline is Monday, October 5, 2026.
Note: that deadline has passed. The next FLR window opens when OPA mails its next round of Notices of Proposed Valuation.
- 2026 deadline
- Monday, October 5, 2026
- The form
- Mailed with your Notice of Proposed Valuation
- Lost the form
- Call (215) 686-9200 for a replacement
- Formal appeal
- Due to the BRT the first Monday of October
When the window opens
OPA mails a Notice of Proposed Valuation when your property's assessed value changes, and the form to request an FLR comes with it. Wait until that notice arrives before you file. If your value didn't change, you may not get a notice.
The FLR deadline is a specific date the city sets, so check OPA's page when your notice arrives. The 2026 deadline is October 5, 2026.
What an FLR has to show
The city says you have to be able to prove one of these:
- Incorrect market value or property characteristics. The value is too high or too low, or the characteristics that affect it are substantially wrong.
- Non-uniformity. The value isn't uniform with other properties across the city.
- Incorrect exemption or abatement. An exemption or abatement on the property is wrong or missing.
A large increase, or its effect on your tax bill, isn't enough on its own. The city says financial impact and the rate of the value change are not sufficient grounds for review.
How to file
Fill out the FLR form that came with your notice and submit it by the deadline. You can include anything else you want OPA to consider, such as photos or a recent appraisal. If you lost the form, call (215) 686-9200 for a replacement.
If someone else will file for you, they need the authorized representative form, notarized. Owners of commercial and multi-family properties also file income and expense forms. Those forms are on the city's FLR forms page.
An FLR doesn't stop you from filing a formal BRT appeal too.
Verified against the Office of Property Assessment's property assessments page.
The BRT deadline rule verified against the city's page on appealing a property assessment.