Frequently Asked Questions (FAQs)


Q. What is the Board of Finance and Revenue?

The Board of Finance and Revenue, BF&R, is an independent administrative tax tribunal responsible for the second and final level of administrative appeal (with minor exceptions) before appealing to court. Since it is generally the second level, an appeal must first be filed by a taxpayer at the Board of Appeals.

Q. Where is the Board of Finance and Revenue?

The Board of Finance and Revenue's main office is located in the Riverside Office Complex (ROC), often referred to as the PennDOT Building, in Harrisburg, PA. Parking is provided in front of the building and is free.

Q. What if I did not file any tax appeal yet – what is my first step?

If you wish to appeal a tax assessment or request a refund, a petition must first be filed with the Board of Appeals at the following address:

Mailing Address:
PA DEPT OF REVENUE
BOARD OF APPEALS
PO BOX 281021
HARRISBURG PA 17128-1021

Express Mail Address:
PA DEPT OF REVENUE
BOARD OF APPEALS
4TH AND WALNUT STS
STRAWBERRY SQ 10 FL
HARRISBURG PA 17120

The Board of Appeals currently offers Internet filing of petitions. To file a petition online, follow the instructions at www.boardofappeals.state.pa.us. Once you receive a "Decision and Order" from the Board of Appeals, you may appeal that decision to the Board of Finance and Revenue.

Board of Finance and Revenue's vault doors

Q. What if I disagree with the decision of the Board of Appeals?

If you disagree with the Board of Appeals decision, an appeal may be filed with the Board of Finance and Revenue within 90 days of the Mailing Date of the Board of Appeals' Decision and Order, for all taxes except for inheritance tax appeals which are not paid.

Appeals for Inheritance Tax which are not paid must be filed with the Court of Common Pleas, Orphan's Court Division, in the appropriate county. Please consult local rules to make sure deadlines for filing are met.

Q. Is there a fee for filing with the Board of Finance and Revenue?

No. There is no fee for filing an appeal at the Board of Finance and Revenue.

Q. Do I need a lawyer to represent me before the Board of Finance and Revenue?

No. Appearances in tax appeal proceedings conducted by the Board may be by the taxpayer or by an attorney, accountant or other representative provided the representation does not constitute the unauthorized practice of law as administered by the Pennsylvania Supreme Court.

Q. How are hearings scheduled before the Board?

Upon written request of the taxpayer or the Department of Revenue or when deemed necessary by the Board, the Board shall schedule a hearing to review a petition. The taxpayer and the Department shall be notified by the Board of the date, time and place where the hearing will be held.