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​Board of Appeals Operations During COVID-19 Pandemic

Page Last Updated May 13, 2021 – 2:00 p.m.

In order to protect public health and prevent the spread of COVID-19, the Board of Appeals will be operating under the guidelines noted below. These guidelines are in recognition of the Proclamation of Disaster Emergency issued by Governor Tom Wolf on March 6, 2020 and modified on June 3, 2020.

  1. Hearings: All in-person hearings are suspended until further notice. All hearings will be held virtually and will be digitally recorded. The petitioner will receive an electronic invitation from the hearing officer to join the hearing. Alternatively, the petitioner may request a continuance of the hearing as well as an extension of the decision due date. Finally, the petitioner always has the option to waive the hearing and request that the decision be based on the record.
  2. Board Orders: All orders will be issued electronically through email. Please be advised that implementation of the orders may continue to be delayed. The processing of any refunds ordered by the Board of Appeals, the Board of Finance and Revenue or a stipulation of judgment at Commonwealth Court will be done through an electronic process so that all refund checks will be mailed directly to the petitioner. If petitioners plan to appeal the Board’s order to the Board of Finance and Revenue, petitioners are advised to review the notice issued by the Board of Finance and Revenue regarding Operations Under the Exigent Circumstances Created by COVID-19. This order is available at
  3. Board Filings: During this time, taxpayers are strongly encouraged to file all appeals using the Board’s online petition center at Once the appeal is submitted, the taxpayer will be provided with a confirmation number that the appeal has been received. The taxpayer should keep a record of that confirmation number. The Board of Appeals will use the following to determine the filing date of an appeal:
    1. United States Postmark or the date by which the United States Postal Service takes control of the package; or
    2. Date of the timestamp on a petition filed electronically.
      Note: The Board of Appeals is not accepting hand-delivered submissions.
  4. Submission of Documentation: The Board is now considered to be open for the  submission of requested documentation. Any requested documentation is required to be submitted by August 20, 2020 as described below:
    1. All businesses and representatives shall be required to electronically submit all supporting evidence and documents (Examples: power of attorney, copies of legal documents, appeal schedules, proof of payment) in a form and manner as required by the Board.
    2. All individuals without representation (pro se) are requested to submit all supporting evidence and documents electronically in a form and manner as required by the Board.
    3. The above shall not apply to claims for the Property Tax/Rent Rebate Program.