A Tax Hearing Officer was appointed by the Board of Commissioners, in January, 2005 to replace the Tax Review Board. The Tax Hearing Officer will conduct review hearings required by the Local Taxpayers' Bill of Rights to resolve disputes without the need for Court intervention.
Review of a Determination
Any taxpayer may request a review of a determination by the Business Tax Office, including the denial of a refund or credit or tax due by filing the appropriate Petition for Review (PDF) (available by contacting the Business Tax Office) for a hearing by the Local Tax Hearing Officer. The determination by the Hearing Officer is not binding, and either party may appeal the Hearing Officer's determination to the Court of Common Pleas of Montgomery County within 30 days of the date of the final determination. Additional details about the administrative review process and other information about the Taxpayer Bill of Rights may be requested from the Business Tax Office.