The City of Philadelphia Office of Property Assessment sent 2018 assessment notices to commercial property owners in April, with a First Level Review Deadline of 5/26/2017. In late July, the OPA sent revised notices for some commercial properties, re-opening the possibility to file for a First Level Review until 9/1/2017. The Board of Revision of Taxes deadline remains 10/2/2017. All commercial property owners should review their 2018 assessments again while the appeal window is open.