City of Philadelphia - File #: 000064

• File #: 000064
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 2/10/2000
• In control: Committee on Finance
• Final action: 10/12/2000
• Title: Amending Section 19-1303(4) of The Philadelphia Code, entitled "Authorization to offer Exemption from Real Estate Taxes on New Construction of Residential Properties," by eliminating the owner-occupied requirement for exemption, under certain terms and conditions.
• Sponsors: Councilmember Kenney, Councilmember DiCicco
• Indexes: REAL ESTATE TAX
• Code sections: 19-1303(4) - Authorization to Offer Exemption from Real Estate Taxes on New Construction of Residential Properties

Date	Ver.	Action By	Action	Result	Tally
10/31/2000	0	MAYOR	SIGNED
10/12/2000	0	CITY COUNCIL	READ
10/12/2000	0	CITY COUNCIL	PASSED	Pass	12:4
9/28/2000	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
9/28/2000	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
9/28/2000	0	CITY COUNCIL	ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR
9/27/2000	0	Committee on Finance	HEARING HELD
9/27/2000	0	Committee on Finance	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
2/10/2000	0	CITY COUNCIL	Introduced
2/10/2000	0	CITY COUNCIL	Referred

Title
Amending Section 19-1303(4) of The Philadelphia Code, entitled "Authorization to offer Exemption from Real Estate Taxes on New Construction of Residential Properties," by eliminating the owner-occupied requirement for exemption, under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Section 19-1303(4) of The Philadelphia Code is hereby amended to read as follows:

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

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B. Definitions.

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(3) Eligible dwelling unit means a dwelling unit located in a single house, double house, duplex, townhouse, row house, apartment building, condominium unit or cooperative unit [, where the dwelling unit is owner occupied].

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C. Authorization of Exemptions.

(1) Persons undertaking residential construction of new dwelling units within the definition contained in this section within any of the foregoing eligible areas, may apply for, and the Board of Revision of Taxes may grant, a real estate tax exemption upon such new residential construction in the amount and in the manner hereinafter provided on the condition that any exemption granted by the Board of Revision of Taxes shall be contingent upon the [filing of a certificate of owner-occupancy as hereinafter provided and] payment of delinquent taxes, charges, fees, rents or claims or compliance with any agreement to pay that he may have entered into pursuant hereto.

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F. Procedure for Obtaining Exemption.

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(2) The Board of Revision of Taxes shall determine whether the exemption shall be granted. The Board of Revision of Taxes shall forward a copy of the approved request for exemption to the applicant. At the same time, the Board of Revision of Taxes shall notify the applicant that the grant of exemption is contingent upon the [receipt of a certificate of owner-occupancy as hereinafter provided an...