Office of Administrative Review

Providing fair hearings for disputes about City fines or administrative decisions.

Office of Administrative Review

What we do

The Office of Administrative Review (OAR) reviews cases where residents or business owners disagree with a fine, violation notice, tax assessment, or another administrative decision made by the City of Philadelphia. OAR provides a consistent appeal process, administers hearings, and manages the financial aspects of some cases. Our office is made up of four units:

  • Administration: Oversees the tracking, hearing, scheduling, and case management system.
  • Code Unit: Registers security alarm systems and supports the enforcement of excess false alarm violations, sanitation infractions, and assorted other City laws administered with Code Violation Notices (CVNs).
  • Masters Unit: Conducts hearings for red light camera violations, Code Violation Notices, Excess False Alarm Fines, and for Tax Review Board matters under $50,000.
  • Tax Review Board: Hears taxpayer appeals of all City assessments or bills, with the exception of real estate tax assessments and real estate tax principal.

For answers to commonly asked questions, visit Tax Review Board FAQs and Code Violations FAQs.

Taxpayers should first attempt to resolve any billing disputes with the appropriate department. If the dispute cannot be resolved at the department, you can file an appeal by emailing your petition to


100 S. Broad St.
Suite 400
Philadelphia, PA 19110