← Back to Knowledge Base
TaxAssessmentIQ

First Level Review vs. BRT Appeal

Two different paths exist for challenging a Philadelphia property assessment — knowing which one applies, and by when, matters as much as the evidence itself.

First Level Review

A First Level Review is an informal request that the Office of Property Assessment (OPA) reconsider your assessment. It's typically the faster, less formal of the two paths.

BRT Appeal

A BRT appeal is the formal process before Philadelphia's Board of Revision of Taxes, with its own filing deadlines and documentation requirements — this is the process a TaxAssessmentIQ appeal packet is formatted for.

Why the deadline matters more than the evidence

Strong comparable-sales evidence doesn't help if it's filed after the relevant window closes. TaxAssessmentIQ tracks exactly when your First Level Review or BRT appeal window closes for your specific property, so the deadline itself doesn't quietly become the reason an otherwise appeal-worthy case never gets filed.

Deciding which one to pursue

Because a First Level Review and a BRT appeal are different tracks with different processes, timing, and formality, the right choice depends on where you are relative to each window and how formal a case you're prepared to make. Checking your assessment first (see Checking Your Property's Assessment) is the starting point either way.

Frequently asked questions

Can I do a First Level Review and a BRT appeal for the same year?

They're separate tracks with separate deadlines — check the specific windows for your property and year before assuming one path forecloses the other.

Does TaxAssessmentIQ file the appeal for me?

It generates a properly formatted packet and tracks your deadlines; the actual submission is a step you take outside the product, following the relevant office's process.

What happens if I miss both deadlines?

Missing a filing window generally means waiting until the next assessment cycle — which is exactly why deadline tracking is built directly into the product.

Appeal your property tax — check free → About TaxAssessmentIQ
More on TaxAssessmentIQ