City of Philadelphia - File #: 130141

• File #: 130141
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 2/28/2013
• In control: Committee of the Whole
• Final action: 6/6/2013
• Title: Amending Chapter 19-2900 of The Philadelphia Code, entitled "Senior Citizen Special Tax Provisions," by providing for those circumstances where a participant in the tax freeze program authorized by that Chapter would owe less taxes as a result of a reduction in the tax rate or the assessed value of the taxpayer's property but for his or her prior enrollment in the program; all under certain terms and conditions.
• Sponsors: Councilmember O'Neill, Council President Clarke, Councilmember Johnson, Councilmember Blackwell, Councilmember Oh, Councilmember Kenney, Councilmember Greenlee, Councilmember Squilla, Councilmember Henon, Councilmember O'Brien, Councilmember Quiñones Sánchez, Councilmember Green
• Indexes: SENIOR CITIZENS
• Code sections: 19-2900 - Senior Citizen Low Income Special Tax Provisions

Date	Ver.	Action By	Action	Result	Tally
6/17/2013	0	MAYOR	SIGNED
6/6/2013	0	CITY COUNCIL	READ AND PASSED	Pass	16:0
5/23/2013	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
5/23/2013	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
5/23/2013	0	CITY COUNCIL	ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR
5/22/2013	0	Committee of the Whole	HEARING NOTICES SENT
5/22/2013	0	Committee of the Whole	HEARING HELD
5/22/2013	0	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
5/20/2013	0	Committee of the Whole	RECESSED
5/15/2013	0	Committee of the Whole	RECESSED
5/8/2013	0	Committee of the Whole	HEARING HELD
5/8/2013	0	Committee of the Whole	RECESSED
5/1/2013	0	Committee of the Whole	HEARING HELD
5/1/2013	0	Committee of the Whole	RECESSED
4/30/2013	0	Committee of the Whole	HEARING HELD
4/30/2013	0	Committee of the Whole	RECESSED
4/29/2013	0	Committee of the Whole	HEARING NOTICES SENT
4/29/2013	0	Committee of the Whole	HEARING HELD
4/29/2013	0	Committee of the Whole	RECESSED
4/29/2013	0	Committee of the Whole	HEARING HELD
4/29/2013	0	Committee of the Whole	RECESSED
4/24/2013	0	Committee of the Whole	HEARING HELD
4/24/2013	0	Committee of the Whole	RECESSED
4/23/2013	0	Committee of the Whole	HEARING NOTICES SENT
2/28/2013	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Chapter 19-2900 of The Philadelphia Code, entitled "Senior Citizen Special Tax Provisions," by providing for those circumstances where a participant in the tax freeze program authorized by that Chapter would owe less taxes as a result of a reduction in the tax rate or the assessed value of the taxpayer's property but for his or her prior enrollment in the program; all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-2900 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-2900. SENIOR CITIZEN SPECIAL TAX PROVISIONS.

* * *

§ 19-2908. Effect of Reduction in Tax Rates or Property Assessment.

(1) As used in this Section:

(a) "Program" refers to the low income senior citizen tax freeze authorized by this Chapter.

(2) If a reduction in tax rates or a reassessment of property for the next calendar year would cause the taxes owed by a current participant in the program to be lower in the next calendar year than the level at which such taxes are currently frozen but for the freeze, then the participant's application on file with the Department shall be deemed a re-application to participate in the program beginning the next calendar year at the lower amount of tax. No additional application shall be required for the purpose of benefiting from the reduced tax rate or reassessment.

(3) With respect to a taxpayer whose real estate taxes have been frozen for the current calendar year pursuant to this Chapter: Before sending such taxpayer a bill for real estate taxes due for the next calendar year, the Department shall compare the amount of taxes due for the current calendar year under the program to the amount that would be due for the next calendar year as if the taxpayer were first applying to participate in the program for the next year, and shall bill the taxpayer for the lesser amount.

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