City of Philadelphia - File #: 130724

• File #: 130724
• Version: 0
• Type: Bill
• Status: LAPSED
• File created: 10/10/2013
• In control: Committee of the Whole
• Title: Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by authorizing the School Reform Commission to determine whether certain tax exemptions from School District of Philadelphia real estate taxes shall continue; and by making technical corrections; all under certain terms and conditions.
• Sponsors: Councilmember Goode
• Indexes: REAL ESTATE TAX, SCHOOL DISTRICT OF PHILADELPHIA
• Code sections: 19-1300 - Real Estate Taxes

Date	Ver.	Action By	Action	Result	Tally
6/4/2014	0	Committee of the Whole	HEARING NOTICES SENT
6/4/2014	0	Committee of the Whole	RECESSED
5/21/2014	0	Committee of the Whole	HEARING NOTICES SENT
5/21/2014	0	Committee of the Whole	HEARING HELD
5/21/2014	0	Committee of the Whole	RECESSED
5/14/2014	0	Committee of the Whole	HEARING NOTICES SENT
5/14/2014	0	Committee of the Whole	HEARING HELD
5/14/2014	0	Committee of the Whole	RECESSED
5/13/2014	0	Committee of the Whole	HEARING NOTICES SENT
5/13/2014	0	Committee of the Whole	HEARING HELD
5/13/2014	0	Committee of the Whole	RECESSED
5/7/2014	0	Committee of the Whole	HEARING NOTICES SENT
5/7/2014	0	Committee of the Whole	HEARING HELD
5/7/2014	0	Committee of the Whole	RECESSED
5/6/2014	0	Committee of the Whole	HEARING NOTICES SENT
5/6/2014	0	Committee of the Whole	HEARING HELD
5/6/2014	0	Committee of the Whole	RECESSED
5/5/2014	0	Committee of the Whole	HEARING NOTICES SENT
5/5/2014	0	Committee of the Whole	HEARING HELD
5/5/2014	0	Committee of the Whole	RECESSED
3/26/2014	0	CITY COUNCIL	Re-Referred
10/10/2013	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by authorizing the School Reform Commission to determine whether certain tax exemptions from School District of Philadelphia real estate taxes shall continue; and by making technical corrections; all under certain terms and conditions.

Body
WHEREAS, The Improvement of Deteriorating Real Property or Areas Tax Exemption Act (Act 34 of 1971 and Act 42 of 1977, as amended; 72 P.S. §§ 4711-101 through 4711-305) provides for tax exemptions for certain improvements to, and new construction of, residential property; and

WHEREAS, The Act has separate articles dealing, respectively, with improvements and new construction; and

WHEREAS, In both articles, the Act authorizes "Each local taxing authority" to provide for the tax exemptions "by ordinance or resolution" (72 P.S. §§ 4711-202(a) and 4711-302(a)); and

WHEREAS, The Act defines "Local taxing authority" as "a county, city... or school district having authority to levy real property taxes" (72 P.S. § 4711-103); and

WHEREAS, The Local Economic Revitalization Tax Assistance Act ("LERTA") (Act 76 of 1977, as amended; 72 P.S. §§ 4722 through 4727) provides for certain tax exemptions for improvements to, and new construction of, certain commercial and industrial properties; and

WHEREAS, The LERTA authorizes "Each local taxing authority" to provide for such exemptions "by ordinance or resolution" (72 P.S. § 4725(a)); and

WHEREAS, The LERTA defines "Local taxing authority" as "a county, city... or school district having authority to levy real property taxes" (72 P.S. § 4724); and

WHEREAS, The tax exemptions permitted by this legislation are currently available Citywide for both City and School District of Philadelphia real estate taxes up to the maximum amount and for the maximum duration authorized by this legislation; and

WHEREAS, In light of this legislation, which treats each taxing authority ...