Title
Amending Section 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," by tolling additions, interest and penalties when the assessed value of property is under appeal; limiting what the Department can bill for tax years under appeal; and requiring for the tax year under appeal payment of an amount at least equal to the prior year's tax; all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Section 19-1303 of The Philadelphia Code is hereby amended to read as follows:
ยง19-1303. Discounts and Additions to Tax.
Unless otherwise provided by special ordinance:
(1) Upon all real estate taxes paid up to and including the last day of February of the year in which such taxes shall be assessed and payable, or within twenty (20) days of the date of mailing of the tax bill, a discount of one percent (1%) shall be allowed.
(2) Upon all real estate taxes paid during the month of March of the year in which such taxes shall be assessed and payable, no discounts shall be allowed.
(3) Upon all real estate taxes paid thereafter, additions shall be imposed as follows:
(a) if paid during the month of April an addition of one and one- half percent (11/2%);
(b) if paid during the month of May an addition of three percent (3%);
(c) if paid during the month of June an addition of four and one- half percent (41/2%);
(d) if paid during the month of July an addition of six percent (6%);
(e) if paid during the month of August, an addition of seven and one-half percent (71/2%);
(f) if paid during the month of September, an addition of nine percent (9%);
(g) if paid during the month of October, an addition of ten and one-half percent (101/2%);
(h) if paid during the month of November, an addition of twelve percent (12%);
(i) if paid during the month of December, an addition of thirteen and one-half percent (131/2%).
(4) Upon all...
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