City of Philadelphia - File #: 150197

• File #: 150197
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 3/12/2015
• In control: Committee on Finance
• Final action: 4/23/2015
• Title: Amending Sections 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," and 19-1806, entitled "Authorization of Realty Use and Occupancy Tax," by further tolling additions, interest and penalties when the assessed value of property is under appeal and further limiting tax payments due based on certain assessments under appeal; all under certain terms and conditions.
• Sponsors: Councilmember Henon, Councilmember Squilla
• Indexes: REALTY USE AND OCCUPANCY TAX
• Code sections: 19-1303 - Discounts and Additions to Tax

Date	Ver.	Action By	Action	Result	Tally
5/5/2015	0	MAYOR	SIGNED
4/23/2015	0	CITY COUNCIL	READ AND PASSED	Pass	16:0
4/16/2015	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
4/16/2015	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
4/16/2015	0	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
4/9/2015	0	Committee on Finance	HEARING NOTICES SENT
4/9/2015	0	Committee on Finance	HEARING HELD
4/9/2015	0	Committee on Finance	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
3/12/2015	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Sections 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," and 19-1806, entitled "Authorization of Realty Use and Occupancy Tax," by further tolling additions, interest and penalties when the assessed value of property is under appeal and further limiting tax payments due based on certain assessments under appeal; all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

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

§19-1303. Discounts and Additions to Tax.

* * *

(6) Notwithstanding the provisions of 19-1303(3) through (5) herein, for real estate taxes due for tax years 2014 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided:

(a) the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction between March 31, 2013 and October 6, 2014; and

(b) the Taxpayer has paid by March 31 of the year in which such taxes [shall be assessed and payable,] are due an amount equal to the real estate taxes due on the property [in the immediately preceding] for Tax Year 2013.

(7) Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction within the time period specified in subsection (6)(a), and a final determination has not been made on the appeal, the Department shall bill the taxpayer for the year in which such taxes [shall be assessed and] are payable[,] no more than the amount due for real estate taxes for Tax Year 2013 [in the immediately preceding tax year].

(8) Where a taxpayer has complied with the provisions of subsection (6), any outstanding balance for any tax year [2014] which remains due after a final determination of an assessment appeal shall be deemed to have been paid wh...