Title
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," to provide a credit against the tax for owners of condominiums and cooperatives who do not receive regular City refuse, recycling and bulk item collection services; all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1300 of The Philadelphia Code is hereby amended to read as follows:
CHAPTER 19-1300. REAL ESTATE TAXES.
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§19-1310. Tax Credit for Condominium and Cooperative Owners.
(1) Definitions.
(a) Tax Year. The calendar year in which the real estate tax imposed by §19-1301 is due.
(b) Base Year. The calendar year prior to the Tax Year.
(2) An owner of a residential condominium (as defined in 68 Pa. C.S.A. §3103) or the owner of a residential cooperative (as defined in 68 Pa. C.S.A. §4103) or the owner of a residential planned community (as defined in 68 Pa. C.S.A. §5103) who did not receive regular City refuse, recycling and bulk item collection at no cost at such condominium or cooperative during all or part of a Base Year shall be entitled to a credit against the tax imposed by §19-1301, as follows:
(a) For a given Tax Year, the amount of the credit shall equal the amount the owner paid for refuse, recycling and bulk item collection services that were rendered to the condominium or cooperative during any portion of the Base Year when the City did not provide City regular refuse, recycling and bulk item collection at no cost at such condominium or cooperative; provided that the credit shall not exceed $200 for any Tax Year for each owner of a condominium and for each unit of a cooperative.
(b) The tax credit provided by this Section shall be effective for Tax Year 2008 and thereafter.
(c) Any tax credit provided under this Section may be taken only against the taxes due for the Tax Year, and no unused portion of such tax credit may be carried forward or b...
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