Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes, and Collections," by expanding access to property tax relief programs for owner-occupants, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Section 19-1301.1 of The Philadelphia Code is hereby amended to read as follows:
§ 19-1301.1. Homestead Exclusion.
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(4) Administration and procedure.
(a) Except as otherwise provided in this subsection, no later than September 13 of the year prior to the year in which the tax is due, the owner or owners of real property may apply to the OPA for designation of property as homestead property. Such application shall be in such form as the OPA shall prescribe, consistent with any form mandated by the Department of Community and Economic Development.
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(.3) The OPA is authorized to grant exceptions to the deadline provided in subsection (a) upon provision by an owner of real property of evidence of hardship or evidence of other good cause, at its discretion, but in no case shall such an extension be beyond December 1 of the year prior to the year in which the tax is due. The OPA shall promulgate such regulations and forms as are deemed necessary to effectuate the purpose of this subsection. The Board of Revision of Taxes is authorized to review any adverse final determination by the OPA relating to an individual's application for an exception in a manner consistent with the provisions for appeal of assessments. Appeals under this subsection shall be limited to whether the OPA abused its discretion in denying the exception to the deadline.
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SECTION 2. Section 19-1305 of The Philadelphia Code is hereby amended to read as follows:
§ 19-1305. Authorization for Installment Payment Agreements, Waiving Additions to Tax and Abating Interest and Penalties Otherwise Due Pursuant to Section 19-1303, and Requiring Commencement of Enf...
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