City of Philadelphia - File #: 020813

• File #: 020813
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 12/12/2002
• In control: Committee on Finance
• Final action: 4/3/2003
• Title: Amending Section 19-1303(2) of The Philadelphia Code, entitled "Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties," by amending the definition of eligible residential property, and by providing that the exemption from real estate taxes shall be for the entire portion of the additional assessment attributable to the actual cost of improvements to eligible property, all under certain terms and conditions.
• Sponsors: Councilmember DiCicco, Councilmember Kenney, Councilmember Kenney, Council President Verna, Councilmember Ortiz, Councilmember Nutter
• Indexes: REAL ESTATE TAX
• Code sections: 19-1303(2) - Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties

Date	Ver.	Action By	Action	Result	Tally
4/25/2003	0	MAYOR	SIGNED
4/3/2003	0	CITY COUNCIL	READ
4/3/2003	0	CITY COUNCIL	PASSED	Pass	16:0
3/27/2003	0	CITY COUNCIL	ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR
3/20/2003	0	CITY COUNCIL	ORDERED PRINTED AND PLACED ON NEXT FIRST READING CALENDAR
3/19/2003	0	Committee on Finance	HEARING NOTICES SENT
3/19/2003	0	Committee on Finance	REPORTED FAVORABLY
3/19/2003	0	Committee on Finance	HEARING HELD
12/12/2002	0	CITY COUNCIL	Referred
12/12/2002	0	CITY COUNCIL	Introduced	Pass

Title
Amending Section 19-1303(2) of The Philadelphia Code, entitled "Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties," by amending the definition of eligible residential property, and by providing that the exemption from real estate taxes shall be for the entire portion of the additional assessment attributable to the actual cost of improvements to eligible property, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Section 19-1303(2) of The Philadelphia Code is hereby amended to read as follows:

§19-1303(2). Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties.

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C. Definitions.

(1) In this Section the following definitions shall apply:

(a) Eligible residential property shall be any property containing [not more than three (3) dwelling units, one of which is owner occupied] one or more dwelling units located in an eligible neighborhood, [and having an assessed building value of less than $61,800 per dwelling unit;] or any property containing one or more dwelling units which has been, or, upon request, is, certified by the Department of Licenses and Inspections or by the Department of Health as unfit for human habitation; or any property containing one or more dwelling units which has been the subject of any order to be vacated, condemned, or demolished by reason of noncompliance with laws, ordinances, or regulations of the City of Philadelphia.

(b) Reserved. [Assessed building value per dwelling unit shall be the building assessment of record at the time of application for abatement, divided by the number of legal dwelling units in the building.]

* * *

D. Exemption Amount.

(1) The exemption from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of improvements to eligible property. [, not in exce...