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​​Board of Appeals

The Board of Appeals was established  to review initial actions taken by the Department of Revenue against a taxpayer (such as an assessment); requests for refunds submitted by taxpayers; denials of property tax rent rebate claims and charitable exemptions.

How do I file a petition?

If you wish to request a refund or appeal an assessment or determination, a petition must be filed with the Board of Appeals. You can file a petition electronically at the Online Petition Center. When an online appeal is submitted, the petitioner will be provided with a confirmation number that the appeal has been received. The petitioner should keep a record of that confirmation number.

The Board of Appeals will use the following to determine the filing date of a submission to the Board:

  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 or
  3. Date received by the Board.

Note: Please be aware that the Board of Appeals does not accept petitions by email or fax.

Petitions may be mailed to the Board at the following addresses.

PO BOX 281021
HARRISBURG PA 17128-1021

For Express Mail:

The Board of Appeals can be reached by calling 717-783-3664. Forms can be downloaded from the Board’s Online Petition Center or obtained by calling 1-888-PATAXES (728-2937). If there are technical issues with the filing of an online petition, an email can be sent to

What type of electronic files can be attached with an electronic petition?
The Board of Appeals will accept electronic files of the following format as exhibits.

  • Microsoft Word  filename.doc/docx
  • Microsoft Excel  filename.xls/xlsx
  • Adobe PDF  filename.pdf
  • TIFF  filename.tif
  • JPEG  filename.jpg
  • Bitmap  filename.bmp

What is the file date for an electronic petition filed over the Internet?

The petition file date will be the date the electronic petition was submitted over the Internet. This means that you will have until 12:00 Midnight Eastern Time to file a petition for it to be considered filed on a specific date.

Can I still file an electronic petition if I have exhibits that cannot be attached and sent electronically?

Yes, you can send exhibits via U.S. mail or express mail even if you file the petition electronically over the Internet. Please indicate in the Issues and Arguments section of your electronic petition that you plan to send some of the exhibits separately via U.S. mail. This will help the examiner when processing your petition.

What are the practices and procedures of the Board of Appeals?

A taxpayer filing an appeal may appear on his own behalf or be represented by someone else with the required technical knowledge. There is no requirement that the petitioner be represented by an accountant, attorney or other representative. However, a petitioner's representative must be authorized in writing to represent the petitioner before the Board of Appeals. The Board of Appeals will review evidence submitted and conduct hearings, as necessary, to decide the merits of the petitioner's appeal. It is important to note that the burden of proof shall be with the petitioner on all issues except fraud.

How do I submit documentation to the Board of Appeals?

  1. All businesses and representatives are 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 other 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.

How can I request a compromise?

A petitioner may request a compromise of an appeal by submitting a Request for Compromise (DBA-10)​ with the petition for appeal or as soon as possible after the petition is filed. 

When should I contact the Board of Appeals?

Your Notice of Assessment specifies the time in which an appeal must be filed with the Board of Appeals. Petitions for refund must be filed within the timeframe provided by the statute governing the tax requested for refund. Petitions are considered timely filed if received by the board or postmarked by the U.S. Postal Service on or prior to the final day prescribed for filing.

How are hearings scheduled and conducted before the board?

Hearings before the Board are scheduled at the petitioner's request or as required by the Board. Hearings will be conducted by a member of the Board or by a designated hearing officer. In corporation tax and cigarette tax hearings, a representative of the Department of the Auditor General may be in attendance. Hearings are informal, and it is not necessary to have professional representation. However, witnesses will give testimony under oath, and the proceedings may be recorded as part of the record. Adequate pre-hearing preparation will expedite the proceedings.

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. The petitioner always has the option to waive the hearing and request that the decision be based on the record.

What if I cannot attend a scheduled hearing?

Hearings may be postponed, but a request for continuance must be made in writing and received by the Board five business days prior to the scheduled hearing date. Such requests will be granted at the discretion of the Board.

Will the Board notify me of its action?

Yes, the Board will issue a written decision that may include findings of fact and discussion of law.

If the petitioner has an email address of record, the Board will continue to issue orders electronically through email. If petitioners plan to appeal the Board’s order to the Board of Finance and Revenue, petitioners are advised to review notices issued by the Board of Finance and Revenue regarding its operations while teleworking. Find further information on the Board of Finance and Revenue website.

What do I do if I disagree with a decision of the Board of Appeals?

For all taxes, if you disagree with the Board’s order, an appeal may be filed with the Board of Finance and Revenue. If you disagree with the Board’s order regarding an assessment of inheritance tax that does not involve a refund of tax, an appeal may be filed with the Court of Common Pleas, Orphans’ Court Division. Compromise orders may not be appealed. Rules governing appeals to the Board of Finance and Revenue should be consulted, particularly with respect to deadlines for timely filing.