The Tax Litigation & Collections Unit is responsible for enforcing the collection of Philadelphia taxes, water debt, and other receivables, representing the City in trial and appellate tax cases, advising the administration and City Council on tax issues, and drafting tax legislation. It has three divisions:

• Major Tax Litigation Division
• Real Estate Tax Division
• Mass Revenue Litigation Division

To contact the Tax Litigation & Collections Unit regarding legal disputes or issues, email:

• lawrealestatetax@phila.gov about property tax issues.
• lawwaterdebt@phila.gov about water debt issues.
• lawbusinesstax@phila.gov for other tax issues.

Major Tax Litigation Division

The Major Tax Litigation Division of the Tax Litigation & Collections Unit represents the City of Philadelphia in all business tax petitions to the Philadelphia Tax Review Board and files delinquent business tax collection complaints over $35,000 in the Court of Common Pleas in Philadelphia County. It also handles most appeals from those cases. In addition to collecting business taxes, the Major Tax Litigation Division collects all City receivables in Federal Bankruptcy Court for all Chapter 7, Chapter 11, and Chapter 13 bankruptcies where the City is a creditor. In addition, the division provides legal advice and helps draft legislation for both City departments and City Council. The division also reviews and approves all Department of Revenue regulations and tax credit agreements. Finally, the division handles business tax payoffs for liens, judgments, and business tax accounts.

Real Estate Tax Division

The Real Estate Tax Division of the Tax Litigation & Collections Unit is responsible for representing the City of Philadelphia in the collection of delinquent real estate taxes. The division handles one-third of the foreclosure portfolio directly and manages two-thirds of the portfolio assigned to outside counsel. It also files actions to have a receiver appointed to sequester rents from delinquent commercial property to be applied toward delinquent real estate taxes and other municipal claims. The Real Estate Tax Division also litigates all tax assessment appeals, exemption appeals, and tax abatement cases appealed from the Board of Revision of Taxes (BRT) to the Court of Common Pleas. Finally, the division works with the Department of Revenue to administer the Owner-Occupied Payment Agreement (OOPA) program for low-income taxpayers and handles appeals from the denial of those agreements.

Mass Revenue Litigation Division

The Mass Revenue Litigation Division of the Tax Litigation & Collections Unit is responsible for representing the City of Philadelphia in all water petitions before the Philadelphia Tax Review Board. It also files lawsuits for all business tax delinquencies under $35,000, all non-filer actions, and all water delinquencies before the Court of Common Pleas and Municipal Court in Philadelphia County. This division also handles appeals from the Tax Review Board involving water and most Municipal Court appeals to the state appellate courts. In addition, the division provides legal advice to Revenue’s Water Revenue Bureau. The division also reviews regulations promulgated by the Department of Revenue’s Water Revenue Bureau and Philadelphia Water Department and provides legislative support to both departments.