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File #: 160200    Version: 0 Name:
Type: Bill Status: LAPSED
File created: 3/10/2016 In control: Committee on Finance
On agenda: Final action:
Title: Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," to impose additional requirements on tax abatements, all under certain terms and conditions.
Sponsors: Councilmember Domb
Indexes: REAL ESTATE TAX
Code sections: 19-1300 - Real Estate Taxes, Title 19 - FINANCE, TAXES AND COLLECTIONS
Attachments: 1. Bill No. 16020000.pdf
Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," to impose additional requirements on tax abatements, all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-1300 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-1300. REAL ESTATE TAXES.

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ยง 19-1303(3). Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Deteriorated Industrial, Commercial or Other Business Properties.

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D. Exemptions.

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(3) Procedure for obtaining exemption.

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(g) The Board of Revision of Taxes, in determining whether the exemption shall be granted, shall require the taxpayer either (i) to sign a commitment to heat the improvements to be exempted through the Philadelphia Gas Works or (ii) to obtain a waiver of that requirement from the Mayor's Office of Sustainability upon a determination by that office that the taxpayer's proposed heating method is more sustainable than natural gas or that the taxpayer's special circumstances make requiring gas or sustainable heat unreasonable. The Board of Revision of Taxes shall withdraw approval where the taxpayer fails either to contract with the Philadelphia Gas Works or to provide the alternative waiver. Any denial or withdrawal of approval shall not extend the period for which a taxpayer would otherwise qualify.

(4) Continuation of tax exemption; termination of tax exemption.

(a) The tax exemption granted by the Board of Revision of Taxes shall continue in accordance with this Section, provided that the applicant files an annual certificate of continuing use stating that the property continues to be used for industrial or commercial purpos...

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