Frequently Asked Questions

Q: Who is GRB Law?

A: GRB Law is a law firm hired by the City of Philadelphia to collect delinquent and overdue real estate taxes and water liens through dunning, phone calls, and, if necessary, legal actions filed against the property or the owner of the property.   

Q: How do I contact GRB Law?

A: GRB Law
1425 Spruce Street
Suite 100
Philadelphia, PA 19102

Phone: 215-735-1910
Toll Free: 866-677-5970
Fax: 215-825-7458
E-mail: PhiladelphiaTax@grblaw.com

Our hours are 9:00 AM to 5:00 PM

Q: How do I know if my taxes or water account are assigned to GRB Law for collection?

A: You may contact us by phone, toll free, at (866) 677-5970 or in person at 1425 Spruce Street, Suite 100, Philadelphia, PA 19102, to find out whether your taxes or water account have been assigned to us for collection.  You may also visit the City of Philadelphia Department of Revenue’s website.  The “Status” column on the Real Estate Tax Balance webpage will indicate the agency responsible for collecting your real estate taxes. 

Q: If my taxes or water account are assigned to GRB Law, how do I make a payment?

A: Payments may be made in person or by mail (address below) by check, money order, or other certified funds made payable to “City of Philadelphia.”  Your 9-digit OPA# or Water Revenue Bureau Account # must be included on the payment instrument.  Cash is NOT accepted.

In Person or By Mail:
GRB Law
1425 Spruce Street, Suite 100
Philadelphia, PA 19102
(Open 9:00 a.m. — 5:00 p.m.)

Q: If I cannot pay in full are installment payment arrangements available?

A: If you own or have an equitable interest in the property and also live in the property, you may be eligible for an Owner Occupied Payment Agreement.  Other installment payment agreements may be available at GRB’s discretion.

Q: What is an Owner Occupied Payment Agreement?

A: An Owner Occupied Payment Agreement is an income-based installment payment agreement that may be available to taxpayers who own or have an equitable interest in the property and also live in the property.  The required monthly payment amount under an Owner Occupied Payment Agreement is based on a taxpayer’s household monthly income or a monthly household income/expense comparison. 

If eligible for an Owner Occupied Payment Agreement and you make all of the payments required under the Agreement, you will benefit from certain tolling and waiver of interest, penalties, attorneys’ fees, and other eligible expenses or fees.  However, if you default on the Agreement, any amounts that would have been tolled or waived will become fully due.  For more information, please review the Owner Occupied Payment Agreement Application. 

Q: Who is eligible to apply for an Owner Occupied Payment Agreement?

A: Taxpayers who own or have an equitable interest in the property and also live in the property may be eligible for an Owner Occupied Payment Agreement, as long as they have not defaulted on an earlier Owner Occupied Payment Agreement. 

NOTE:  If you have an abatement petition or other appeal pending before the Tax Review Board, Board of Revision of Taxes or Office of Administrative Review, you must withdraw that appeal in order to become eligible for an Owner Occupied Payment Agreement. 

For more information, including information on equitable ownership, please review the Owner Occupied Payment Agreement Application.

Q: How do I apply for an Owner Occupied Payment Agreement?

A: To apply for an Owner Occupied Payment Agreement, you must complete the Owner Occupied Payment Agreement Application and submit the Application, together with all required documentation, to revenue.payment.agreement@phila.gov or by mail to the City of Philadelphia, Department of Revenue, Taxpayer Services, P.O. Box 53250, Philadelphia, PA 19101. Do not submit the Application to GRB Law.

Q: Are there free counseling and legal services available to assist me in addressing my delinquent real estate taxes?

A: Yes.  There are housing counseling agencies and legal service agencies that may be able to advise you about your real estate taxes for free if you are eligible.  Please review the Philadelphia Taxpayer Assistance Brochure for more information, including the contact information for such agencies.

Q: I received a legal notice from GRB Law. What do I do now?

A: You should consider seeking legal assistance.  You or your legal representative should contact GRB Law immediately by phone, toll free, at (866) 677-5970 or in person at 1425 Spruce Street, Suite 100, Philadelphia, PA 19102 to discuss the status of any legal action filed against you or your property and to discuss your payment options.  If you do nothing, there is a substantial likelihood that a judgment will be entered against you or you will lose your property and any rights you may have to retain it.

Q: What should I do if my house is listed for or has been sold at Sheriff's Sale for delinquent real estate taxes?

A: You should consider seeking legal assistance to determine what rights you may have regarding the sale.  You or your representative should contact GRB Law immediately by phone, toll free, at (866) 677-5970 or in person at 1425 Spruce Street, Suite 100, Philadelphia, PA 19102.  If you do nothing, there is a substantial likelihood that you will lose your property and any rights you may have to retain it.

Q: I saw a property listed for Sheriff's Sale, what do I need to do to purchase that property?

A: On a monthly basis, certain properties that remain unpaid are listed by GRB Law with the Philadelphia Sheriff's Office for Sale.  The properties that are listed for the next regularly scheduled sale are located here.  Neither GRB Law nor the City of Philadelphia can provide legal advice, guidance or representations or warranties to any buyer regarding the title, physical condition or location of any property listed for sale. 

Buyers assume all risk associated with bidding or purchasing any property at Sheriff's Sale.  Good and marketable title is not guaranteed to any successful purchaser.  Each bidder is responsible for conducting his or her own title examination and to the extent possible, should attempt to determine the physical condition and verify the location of a property before making a bid.  Bidders are cautioned that neither GRB Law nor the City of Philadelphia can offer any access to the property or structure prior to Sheriff's Sale.  Bidders should consider consulting a real estate and/or legal professional for guidance before bidding.

Q: I am interested in a property that has a significant amount of delinquent real estate taxes, is there a way I can purchase that property?

A: We cannot provide you or your company with any legal advice concerning any tax delinquent property in the City.  However, if the account in question is assigned to us by the City, has a sufficient balance due to initiate a Sheriff's Sale, is not paid in full or subject to a payment plan or bankruptcy, we may be able to begin the Sheriff's Sale process.  We cannot, however, assure you, your company or any other person that they will be the successful bidder for the property should the property ever appear on a Philadelphia Sheriff's Sale list.  The Sheriff's Sale process is time consuming and expensive.  More often than not, properties which are placed in the Sheriff's Sale process never make it to sale because the taxes are paid before sale or for some other reason.  Moreover, the Sheriff's Sale is an open public auction subject to competitive bidding.  We cannot provide you or your company with any advantage and we cannot guarantee that you or your company will be the successful bidder for any property exposed to sale unless you happen to make the highest bid and comply with all other legal requirements and the Sheriff's Conditions of Sale. 

We would also like to advise you that if you express an interest in a property that induces us to pursue a Sheriff's Sale, if the property is exposed to sale on a future date, we expect that you and/or your company will appear and bid the opening bid price.  If you are not willing to make that representation to us, we will not bring the property to sale unless we independently decide to do so.

Q: I received a phone call or notice from GRB Law about my current City and School District of Philadelphia Real Estate taxes. Why?

A: If GRB Law is contacting you about real estate taxes that were due this year, the City has hired GRB Law to contact you, by mail and phone, to remind you that the real estate taxes were due by March 31st and that a balance remains unpaid.

Q: What happens if I do not pay this year’s taxes by the end of this year?

A: The current year’s taxes were due on or before March 31st. As of April 1st, they are considered past due (or overdue) and Additions of 1.5% per month are added to the taxes, for a total of 15% Additions as of January 1 of the following year.  If the taxes remain unpaid as of December 31st, they become delinquent and a lien will be filed.  Delinquent taxes will be subject to penalty, interest, attorney fees and a $20 lien filing fee.

Q: Are payment plans available for Overdue Tax Receivables assigned to GRB?

A: Short-term payment plans may be available. Owner Occupied Payment Plans are also available to qualifying property owners.  See the Payment Plan Options section of these FAQs for more information.  You may also contact GRB Law at 888-835-8095 (toll free) to discuss your overdue taxes.

Q: I have a pending assessment appeal, do I have to pay my 2014 taxes?

A: Even if your assessment appeal is still pending, your 2014 taxes were due by March 31st, unless all of the following apply:

1. The property is residential;
2. You filed a timely assessment appeal; and
3. You paid at least the amount of taxes that were owed in 2013 by March 31, 2014.