City of Philadelphia - File #: 140828

• File #: 140828
• Version: 0
• Type: Bill
• Status: ENACTED
• File created: 10/23/2014
• In control: Committee on Finance
• Final action: 12/11/2014
• Title: Amending Chapter 19-3900 of The Philadelphia Code, entitled "Tax Exemptions for Longtime Owner-Occupants of Residential Properties," by extending the deadline to apply for the exemption authorized by this Chapter on behalf of certain property owners who were eligible for the exemption in the first year that it was available, but who missed the deadline to apply; all under certain terms and conditions.
• Sponsors: Councilmember Johnson, Councilmember Oh, Councilmember Squilla, Councilmember Greenlee, Council President Clarke, Councilmember Jones
• Code sections: 19-3900 - Realty Use an Occupancy Tax

Date	Ver.	Action By	Action	Result	Tally
12/19/2014	0	MAYOR	SIGNED
12/11/2014	0	CITY COUNCIL	READ AND PASSED	Pass	17:0
12/4/2014	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
12/4/2014	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
12/4/2014	0	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
12/1/2014	0	Committee on Finance	HEARING NOTICES SENT
12/1/2014	0	Committee on Finance	HEARING HELD
12/1/2014	0	Committee on Finance	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
10/23/2014	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Chapter 19-3900 of The Philadelphia Code, entitled "Tax Exemptions for Longtime Owner-Occupants of Residential Properties," by extending the deadline to apply for the exemption authorized by this Chapter on behalf of certain property owners who were eligible for the exemption in the first year that it was available, but who missed the deadline to apply; all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-3900 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-3900. TAX EXEMPTIONS FOR LONGTIME OWNER-OCCUPANTS OF RESIDENTIAL PROPERTIES.

* * *

§ 19-3905. Benefit Determinations.

* * *

(3) Except as otherwise provided in this subsection, no later than February 17 of each tax year, the owner of any property that meets the criteria set forth in Section 19-3903 and who wishes to participate in the program must apply to the OPA for certification as a participant in the program.

(a) The OPA is authorized to grant exceptions to the deadline provided at the beginning of this subsection (3) upon provision by an owner of real property of evidence of hardship or evidence of other good cause, at its discretion, provided that no exception to the deadline shall be granted with respect to any application received at the time of or after the certification by the Department that total exemptions equal the maximum permitted under subsection (7). The OPA shall promulgate such regulations and forms as are deemed necessary to effectuate the purpose of this subsection. The Tax Review Board is authorized to review any adverse final determination by the Department relating to an individual's application for an exception, in like manner and with the same effect as a petition for review, as provided in Chapter 19-1700.

(b) Extended deadline for first year of the program. An owner of property who would have been e...