City of Philadelphia - File #: 110130

• File #: 110130
• Version: 0
• Type: Bill
• Status: POCKET VETOED
• File created: 3/3/2011
• In control: Committee on Finance
• Final action: 12/8/2011
• Title: Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," to provide a credit against the tax for owners of condominiums and cooperatives and planned community units who do not receive regular City refuse, recycling and bulk item collection services; all under certain terms and conditions.
• Sponsors: Councilmember Kenney, Councilmember DiCicco
• Indexes: REAL ESTATE TAX
• Code sections: 19-1300 - Real Estate Taxes

Date	Ver.	Action By	Action	Result	Tally
12/22/2011	0	MAYOR	NO ACTION TAKEN - POCKET VETO
12/8/2011	0	CITY COUNCIL	READ	Pass	12:5
12/8/2011	0	CITY COUNCIL	PASSED	Pass	12:5
10/27/2011	0	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
10/20/2011	0	CITY COUNCIL	ORDERED PRINTED AND PLACED ON NEXT FIRST READING CALENDAR	Pass
10/18/2011	0	Committee on Finance	HEARING NOTICES SENT
10/18/2011	0	Committee on Finance	HEARING HELD
10/18/2011	0	Committee on Finance	REPORTED FAVORABLY
10/4/2011	0	Committee on Finance	HEARING NOTICES SENT
10/4/2011	0	Committee on Finance	Cancellation of Scheduled Public Hearing
3/3/2011	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," to provide a credit against the tax for owners of condominiums and cooperatives and planned community units who do not receive regular City refuse, recycling and bulk item collection services; 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 to read as follows:
CHAPTER 19-1300. REAL ESTATE TAXES.
* * *
§19-1310. Tax Credit for Condominium and Cooperative and Planned Community Unit Owners.

(1) Definitions.

(a) Tax Year. The calendar year in which the real estate tax imposed by §19-1301 is due.

(b) Base Year. The calendar year prior to the Tax Year.

(2) An owner of a residential condominium (as defined in 68 Pa. C.S.A. §3103) or the owner of a residential cooperative (as defined in 68 Pa. C.S.A. §4103) or the owner of a residential planned community unit (as defined in 68 Pa. C.S.A. §5103) who did not receive regular City refuse, recycling and bulk item collection at no cost at such condominium or cooperative or planned community unit during all or part of a Base Year shall be entitled to a credit against the tax imposed by §19-1301, as follows:

(a) For a given Tax Year, the amount of the credit shall equal the amount the owner paid for refuse, recycling and bulk item collection services that were rendered to the condominium or cooperative or planned community during any portion of the Base Year when the City did not provide City regular refuse, recycling and bulk item collection at no cost at such condominium or cooperative or planned community; provided that the credit shall not exceed $200 for any Tax Year for each owner of a condominium and for each unit of a cooperative and for each owner of a planned community unit.

(b) The tax credit provided by this Section shall be effective for Tax Year 2012 and thereafter.
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