City of Philadelphia - File #: 220499

• File #: 220499
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 5/26/2022
• In control: Committee of the Whole
• Final action: 6/23/2022
• Title: Amending Chapter 19-2900 of The Philadelphia Code, entitled "Senior Citizen Low Income Special Tax Provisions," to modify parameters of special tax provisions for low-income seniors, including the deadline for filing an application, all under certain terms and conditions.
• Sponsors: Councilmember Johnson, Councilmember Jones, Councilmember Gauthier, Councilmember Gym, Councilmember Gilmore Richardson, Councilmember Squilla, Councilmember Quiñones Sánchez, Councilmember Bass, Councilmember Parker, Councilmember Brooks, Councilmember Green, Councilmember Oh, Councilmember Thomas
• Indexes: SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS
• Code sections: 19-2900 - Senior Citizen Low Income Special Tax Provisions

Date	Ver.	Action By	Action	Result	Tally
7/27/2022	1	MAYOR	SIGNED
6/23/2022	0	CITY COUNCIL	READ AND PASSED	Pass	17:0
6/16/2022	1	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL
6/16/2022	1	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
6/16/2022	1	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
6/15/2022	0	Committee of the Whole	HEARING NOTICES SENT
6/15/2022	0	Committee of the Whole	HEARING HELD
6/15/2022	0	Committee of the Whole	AMENDED
6/15/2022	1	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
6/14/2022	0	Committee of the Whole	HEARING NOTICES SENT
6/14/2022	0	Committee of the Whole	HEARING HELD
6/8/2022	0	Committee of the Whole	HEARING NOTICES SENT
6/8/2022	0	Committee of the Whole	HEARING HELD
6/8/2022	0	Committee of the Whole	RECESSED
5/26/2022	0	CITY COUNCIL

Title
Amending Chapter 19-2900 of The Philadelphia Code, entitled "Senior Citizen Low Income Special Tax Provisions," to modify parameters of special tax provisions for low-income seniors, including the deadline for filing an application, all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-2900 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-2900. SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS

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? 19-2904. Application; Proof of Claim.

(1) Except as otherwise provided in this subsection, an application for real estate tax refund or forgiveness of taxes shall be filed with the Department on or before the [thirty-first day of January] thirtieth day of September of the calendar year in which real estate taxes are due and payable, provided however, that for calendar year 2019, an application for real estate tax refund or forgiveness of taxes shall be filed with the Department on or before the fifteenth day of March. Only one taxpayer for each homestead shall be entitled to the real estate tax refund or forgiveness of taxes. If two or more persons residing at any homestead meet the qualification for a real estate tax refund or forgiveness of taxes they may determine among themselves who shall receive the refund or forgiveness of taxes. If they are unable to agree, the Department shall determine to whom the refund or forgiveness of taxes is to apply.

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(b) Extended deadline. Taxpayers who would have been entitled to a refund or forgiveness of real estate taxes under the provisions of this Chapter in any prior tax year shall be deemed to have filed a timely application for that tax year, subject to the following:

(.1) Taxpayers eligible under this extended deadline provision must be eligible for a refund or forgiveness of real estate taxes under the provisions of this Chapter as of the da...