City of Philadelphia - File #: 190944-A

• File #: 190944-A
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 11/21/2019
• In control: Committee of the Whole
• Final action: 12/12/2019
• Title: Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by modifying the duration and/or amount of certain tax abatements, and by providing for periodic evaluation of the abatements authorized by Sections 19-1303(2), 19-1303(3) and 19-1303(4), all under certain terms and conditions.
• Sponsors: Council President Clarke, Councilmember Bass, Councilmember Domb, Councilmember Reynolds Brown, Councilmember Jones, Councilmember Gym, Councilmember Parker, Councilmember Taubenberger, Councilmember Henon, Councilmember Johnson, Councilmember Squilla, Councilmember Oh, Councilmember Quiñones Sánchez, Councilmember Blackwell, Councilmember Greenlee
• Indexes: REAL ESTATE TAX
• Code sections: 19-1300 - Real Estate Taxes, 19-1302 - Installment Payments, 19-1303(2) - Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties, 19-1303(3) - Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Deteriorated Industrial, Commercial or Other Business Properties, 19-1303(4) - Authorization to Offer Exemption from Real Estate Taxes on New Construction of Residential Properties

Date	Ver.	Action By	Action	Result	Tally
12/30/2019	1	MAYOR	SIGNED
12/12/2019	0	CITY COUNCIL	READ AND PASSED	Pass	17:0
12/5/2019	0	CITY COUNCIL
12/5/2019	0	CITY COUNCIL
12/5/2019	0	CITY COUNCIL
12/5/2019	1	CITY COUNCIL
12/5/2019	1	CITY COUNCIL
12/3/2019	0	Committee of the Whole
12/3/2019	0	Committee of the Whole
12/3/2019	0	Committee of the Whole
11/21/2019	0	CITY COUNCIL

Title
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by modifying the duration and/or amount of certain tax abatements, and by providing for periodic evaluation of the abatements authorized by Sections 19-1303(2), 19-1303(3) and 19-1303(4), 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 as follows:

CHAPTER 19-1300. REAL ESTATE TAXES

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? 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:

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(c) Improvements shall be any repairs, constructions, or reconstruction, including additions and alterations, which have the effect of rehabilitating a structure so that it becomes habitable or attains a higher degree of housing safety, health or amenity, or is brought into compliance with the laws, ordinances, or regulations of the City of Philadelphia. Ordinary upkeep and maintenance, or the building or erection of new dwelling units upon vacant land, shall not be deemed an improvement.

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? 19-1303(4). Authorization to Offer Exemption from Real Estate Taxes on New Construction of Residential Properties.

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D. Exemption Amount.

(1) The exemption from real estate taxes shall be limited to that portion of the assessment valuation attributable to the cost of construction of the new eligible dwelling unit.

(2) The exemption from real estate taxes shall be limited to that construction for which an exemption has been requested in the manner set forth below, and for which a separate assessment has been made by the Board of Revision of Taxes.

E. Exemption Schedule.

(1) With respect to applications for exemption initially applied for on or before December 31, 2020, [One] one hundred percent of the assessable amount of the construction costs...