A. Where an individual is the aggrieved party, that person, their legal counsel, or their authorized representative can execute the appeal application.

When legal counsel or an authorized representative execute the appeal, a copy of the Power of Attorney or Agent Authorization form must be attached to the application. The authorization must be dated and state the tax year for which the appeal is filed.

B. Where a general or limited partnership is the aggrieved party, a partner, legal counsel for or an authorized representative can execute an appeal application.

When legal counsel or an authorized representative execute the appeal, a copy of the Power of Attorney or Agent Authorization form must be attached to the application. The authorization must be dated and state the tax year for which the appeal is filed.

C. Where a corporation is the aggrieved party, the appeal application must be executed by an officer, member, or principal owner of the corporation.

When legal counsel or an authorized representative execute the appeal, a copy of the Power of Attorney or Agent Authorization form must be attached to the application. It should be verified that said person is authorized to act on behalf of the corporation. The authorization must be dated and state the tax year for which the appeal is filed.

D. Where the aggrieved party is a lessee who’s standing to pursue the appeal arises from an obligation to pay all or part of the real estate taxes and/or the use and occupancy taxes, a copy of the lease with the tenants obligation to pay, should be attached to the appeal application.

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.

A. Anyone who purports to have special knowledge or skill in a particular field due to education, experience or study shall be considered an “expert” by the Board of Revision of Taxes.

B. For purposes of Rule #7 only, the following persons shall not be considered an “expert” subject to the requirements of subsection C, below, in the event he or she intends to testify as a witness:

1. an individual, when that individual is the “aggrieved party”.
2. a partner of a general or limited partnership, when that partnership is the “aggrieved party”.
3. an officer of a corporation, when that corporation is the “aggrieved party”.

C. Where one or more experts are expected to testify as witnesses at the appeal hearing, copies of the following documents must be attached to the Appeal Application or filed with the Board of Revision of Taxes within thirty (30) days of the hearing date of the appeal Application:

1. a summary of the qualifications of each expert;
2. if the expert is not an employee of the “aggrieved party” and intends to render an opinion of the value of the real estate, the applicant shall also submit:
   a. proof of his or her compliance with the Pennsylvania Real Estate Licensing Act and the rules and regulations of the Pennsylvania Real Estate Commission; and b. three (3) hard copies and one (1) electronic copy of a full narrative appraisal report prepared in conformity with the Uniform Standards of Professional Appraisal Practices (USPAP) containing the findings and conclusions upon which the expert’s testimony will be based. Such appraisal report must also contain a statement as to whether or not such expert has any present or potential financial interest in the property and whether or not the terms of compensation for his or her testimony are based in part or whole upon any contingent method of calculating compensation relating to the outcome of the appeal.
3. if the expert is an employee of the “aggrieved party” and intends to render an opinion of value of the real estate, he or she must comply with the requirements of subsection C (2) (b) of Rule #7, above.
4. if the expert does not intend to render an opinion of value of the real estate, the applicant shall submit six (6) hard copies and one (1) electronic copy of the expert’s report containing his or her findings and conclusions.

A. Waiver of Oral Hearing by Owner of Record, Equitable Owner or Legal Counsel
An applicant who is an owner of record or an equitable owner of the property or legal counsel for or an authorized representative of such an owner may waive an oral hearing on the appeal Application following the filing of the Application with the Board of Revision of Taxes. Any evidence the applicant wishes the Board to consider in addition to any documentation otherwise required by these Rules, shall be filed with the Board of Revision of Taxes within twenty (20) days of the filing of the appeal Application. An applicant desiring to submit a real estate appraisal report must comply with the requirements of subsections C (1) and (2) of Rule #7, above, even if no expert is expected to testify as a witness at the oral hearing.

B. Failure to Appear at Oral Hearing
Failure of the applicant, or legal counsel for or an authorized representative of the “aggrieved party” to appear at the oral hearing after due notice thereof and non-receipt of written notice of a waiver of the oral hearing pursuant to subsection A of Rule #8 above, may be considered an abandonment of the appeal and may be grounds for dismissal.

C. Appearance by Legal Counsel or Authorized Representative
In the event the applicant does not attend the oral hearing, legal counsel for or an authorized representative of the “aggrieved party” shall submit to the Board of Revision of Taxes at the oral hearing a copy of a Power of Attorney executed by the “aggrieved party” or a letter of representation verifying such person’s authority to appear and act on behalf of the “aggrieved party” at the oral hearing unless such document has been previously attached to the appeal Application. The power of Attorney must be dated and state the specific tax year appealed.

D. Postponement of Oral Hearing

1. Once the date, time and place of the oral hearing has been set, there will be no postponement unless the Board of Revision of Taxes has previously granted a written request for postponement from the applicant, or legal counsel for or an authorized representative of the “aggrieved party”. This request must be received by the Board of Revision of Taxes at least ten (10) business days before the date set for the oral hearing and shall set forth compelling circumstances. The Board has the discretion to grant or refuse any request for a postponement.
2. The Board of Revision of Taxes shall have the right to continue an oral hearing until such time as it deems appropriate, by way of an announcement at the hearing or by other appropriate notice.

E. Procedure at Oral Hearing
At an oral hearing, the Board of Revision of Taxes shall hear such evidence as may be produced by the applicant, an authorized representative of or legal counsel for the “aggrieved party”. The Board will not be bound by the strict rules of evidence normally applied in the courts of this jurisdiction. The Board may in their discretion hear any and all evidence which they consider relevant and helpful in deciding the appeal. The applicant, or an authorized representative of or legal counsel for the “aggrieved party”, shall state the basis of the appeal and make full and complete disclosure of the information bearing on the market and/or assessed value of the property for the tax year in question. An applicant who meets the criteria of subsection B of Rule #7, above, many offer an opinion of market value, either orally or in writing. No expert testimony will be received unless the applicant has complied with rule #7, above. The Board may examine the applicant, an authorized representative of or legal counsel for the “aggrieved party”, or any witnesses appearing on the behalf of the “aggrieved party”. The Board may require that additional or updated information or documents be provided for their consideration in arriving at a decision with regard to the Appeal Application.

F. Failure to Produce Documents or Strictly Comply With Application Requirements
Failure to produce documents in accordance with these General Rules for Appeals of Real Estate Tax Assessment or to strictly comply with the requirements of these Rules for the completion of the appeal Application may constitute sufficient grounds for the denial of the appeal of real estate tax assessment.