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File #: 150197    Version: 0 Name:
Type: Bill Status: ENACTED
File created: 3/12/2015 In control: Committee on Finance
On agenda: Final action: 4/23/2015
Title: Amending Sections 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," and 19-1806, entitled "Authorization of Realty Use and Occupancy Tax," by further tolling additions, interest and penalties when the assessed value of property is under appeal and further limiting tax payments due based on certain assessments under appeal; all under certain terms and conditions.
Sponsors: Councilmember Henon, Councilmember Squilla
Indexes: REALTY USE AND OCCUPANCY TAX
Code sections: 19-1303 - Discounts and Additions to Tax
Attachments: 1. CertifiedCopy15019700.pdf
Date Ver.Action ByActionResultTallyAction DetailsVideo
5/5/20150 MAYOR SIGNED   Action details Not available
4/23/20150 CITY COUNCIL READ AND PASSEDPass16:0 Action details Not available
4/16/20150 CITY COUNCIL SUSPEND THE RULES OF THE COUNCILPass  Action details Not available
4/16/20150 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
4/16/20150 CITY COUNCIL READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR   Action details Not available
4/9/20150 Committee on Finance HEARING NOTICES SENT   Action details Not available
4/9/20150 Committee on Finance HEARING HELD   Action details Not available
4/9/20150 Committee on Finance REPORTED FAVORABLY, RULE SUSPENSION REQUESTED   Action details Not available
3/12/20150 CITY COUNCIL Introduced and ReferredPass  Action details Not available
Title
Amending Sections 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," and 19-1806, entitled "Authorization of Realty Use and Occupancy Tax," by further tolling additions, interest and penalties when the assessed value of property is under appeal and further limiting tax payments due based on certain assessments under appeal; 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.

* * *

(6) Notwithstanding the provisions of 19-1303(3) through (5) herein, for real estate taxes due for tax years 2014 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided:

(a) the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction between March 31, 2013 and October 6, 2014; and

(b) the Taxpayer has paid by March 31 of the year in which such taxes [shall be assessed and payable,] are due an amount equal to the real estate taxes due on the property [in the immediately preceding] for Tax Year 2013.

(7) Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction within the time period specified in subsection (6)(a), and a final determination has not been made on the appeal, the Department shall bill the taxpayer for the year in which such taxes [shall be assessed and] are payable[,] no more than the amount due for real estate taxes for Tax Year 2013 [in the immediately preceding tax year].

(8) Where a taxpayer has complied with the provisions of subsection (6), any outstanding balance for any tax year [2014] which remains due after a final determination of an assessment appeal shall be deemed to have been paid wh...

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