City of Philadelphia - File #: 170519-A

• File #: 170519-A
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 5/18/2017
• In control: Committee on Finance
• Final action: 10/5/2017
• Title: Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by creating a tax foreclosure diversion program that requires housing counseling assistance, updating tax installment payment agreements to help taxpayers with financial hardships, and other related items; all under certain terms and conditions.
• Sponsors: Council President Clarke, Councilmember Bass
• Indexes: REAL ESTATE TAX
• Code sections: 19-1300 - Real Estate Taxes

Date	Ver.	Action By	Action	Result	Tally
10/18/2017	1	MAYOR	SIGNED
10/5/2017	1	CITY COUNCIL	READ AND PASSED	Pass	15:0
9/28/2017	0	CITY COUNCIL	READ
9/28/2017	1	CITY COUNCIL	AMENDED
9/28/2017	1	CITY COUNCIL	ORDERED PLACED ON FINAL PASSAGE CALENDAR FOR NEXT MEETING.
9/14/2017	0	CITY COUNCIL	RECONSIDERED	Pass	17:0
9/14/2017	0	CITY COUNCIL	ORDERED PLACED ON FINAL PASSAGE CALENDAR FOR NEXT MEETING.
9/14/2017	0	CITY COUNCIL	READ
6/15/2017	0	CITY COUNCIL	READ AND PASSED	Pass	17:0
6/8/2017	0	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
6/8/2017	0	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
6/8/2017	0	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
6/5/2017	0	Committee on Finance	HEARING NOTICES SENT
6/5/2017	0	Committee on Finance	HEARING HELD
6/5/2017	0	Committee on Finance	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
5/18/2017	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by creating a tax foreclosure diversion program that requires housing counseling assistance, updating tax installment payment agreements to help taxpayers with financial hardships, and other related items; 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 amended to read as follows:

CHAPTER 19-1300. REAL ESTATE TAXES.

* * *

§ 19-1305. Authorization for Installment Payment Agreements and Tax Foreclosure Prevention Programs, Waiving Additions to Tax and Abating Interest and Penalties Otherwise Due Pursuant to Section 19-1303, and Requiring Commencement of Enforcement Action.

* * *

(2) Authorization for Installment Payments and Tax Foreclosure Prevention Programs; Waiver of Additions to Tax; Abatement of Interest and Penalties and Requiring Commencement of Enforcement Action.

(a) Universal Applicability. This chapter, and all regulations and policies adopted pursuant to it, shall apply equally to the Department of Revenue, the Law Department of the City of Philadelphia, the Philadelphia Tax Review Board, any other department, agency, office or employee of the City seeking to enforce or collect property taxes, and all co-counsel or other businesses or parties hired or retained by the City to collect property taxes.

(b) Warning of Risk of Tax Foreclosure Action.

(.1) First Notice. Should a taxpayer not remit payment for current year real estate tax liabilities or enter into a payment agreement by March 31st of such tax year, within sixty (60) days the Department shall send the taxpayer a Warning of Risk of Tax Foreclosure Action containing the following information:

(.a) a brief description of any possible legal action and its consequences, including a clear and conspicuous statement that the taxpayer will become in danger of losi...