Ri Quang Wu was charged Thursday with bribery in official and political matters and obstructing the function of government.
Court records with bail information or a lawyer for the 59-year-old Wu were not posted online.
Prosecutors say Wu passed the bribe during a May 2014 assessment at a property in South Philadelphia.
They say the evaluator tried to give the cash back, but Wu refused and the evaluator turned it over to his bosses at the Bureau of Revenue and Taxation.
District Attorney Seth Williams says the case shows that the city is not for sale and that employees won't tolerate dishonest behavior.
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