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File #: 130123    Version: 0 Name:
Type: Bill Status: ENACTED
File created: 2/21/2013 In control: Committee on Finance
On agenda: Final action: 6/13/2013
Title: Amending Section 2-305 of The Philadelphia Code, entitled "Office of Property Assessment; Chief Assessment Officer; Powers and Duties," by providing for standards for tax exemptions and for documentation requirements, all under certain terms and conditions.
Sponsors: Councilmember Green, Councilmember Goode, Councilmember Reynolds Brown
Indexes: OFFICE OF PROPERTY ASSESSMENT
Attachments: 1. CertifiedCopy13012300.pdf
Date Ver.Action ByActionResultTallyAction DetailsVideo
6/25/20130 MAYOR SIGNED   Action details Not available
6/13/20130 CITY COUNCIL READ AND PASSEDPass16:0 Action details Not available
6/6/20130 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
6/6/20130 CITY COUNCIL SUSPEND THE RULES OF THE COUNCILPass  Action details Not available
6/6/20130 CITY COUNCIL ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR   Action details Not available
5/23/20130 Committee on Finance HEARING NOTICES SENT   Action details Not available
5/23/20130 Committee on Finance HEARING HELD   Action details Not available
5/23/20130 Committee on Finance REPORTED FAVORABLY, RULE SUSPENSION REQUESTED   Action details Not available
4/24/20130 CITY COUNCIL Re-Referred   Action details Not available
4/23/20130 Committee of the Whole HEARING NOTICES SENT   Action details Not available
4/23/20130 Committee of the Whole RECESSED   Action details Not available
2/21/20130 CITY COUNCIL Introduced and ReferredPass  Action details Not available
Title
Amending Section 2-305 of The Philadelphia Code, entitled "Office of Property Assessment; Chief Assessment Officer; Powers and Duties," by providing for standards for tax exemptions and for documentation requirements, all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Section 2-305 of The Philadelphia Code is amended to read as follows:

§ 2-305. Office of Property Assessment; Chief Assessment Officer; Powers and Duties.

* * *

(2) Except as Council may ordain from time to time, the Chief Assessment Officer shall:

* * *

(k) Consider and determine applications for tax abatement and tax exemption.

(.1) The Chief Assessment Officer shall only grant an exemption for a purely public charity or otherwise under Section 204 of the General County Assessment Law, Act of 1933, P.L. 853, as amended, 72 P.S. § 5020-204, with respect to real property:

(A) In which the exempt entity has legal or equitable title;

(B) From which the exempt entity derives no income other than from the recipients of the bounty of the exempt entity; and

(C) That is occupied, and actually and regularly used, for the purpose or purposes which entitled the exempt entity to such exemption, and only with respect to such portion of the real property that is used for such purposes.

(.2) To the extent inconsistent with the foregoing, the provisions of Section 204(a)(11), (13) of the General County Assessment Law, Act of 1933, P.L. 853, as amended, 72 P.S. § 5020-204 (relating to libraries and fire and rescue stations), shall control.

(.3) An exempt entity shall annually file with the Office of Property Assessment a sworn statement, in form satisfactory to the Chief Assessment Officer and accompanied by such documentation as may be necessary, certifying:

(A) Its continued status as a purely public charity.

(B) With respect to all property for w...

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