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File #: 171009    Version: Name:
Type: Bill Status: ENACTED
File created: 11/16/2017 In control: Committee on Finance
On agenda: Final action: 12/13/2018
Title: Amending Section 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," by tolling additions, interest and penalties on real estate tax when the assessed value of property is under appeal and limiting tax payments due based on certain assessments under appeal; all under certain terms and conditions.
Sponsors: Councilmember Squilla
Indexes: REAL ESTATE TAX
Attachments: 1. CertifiedCopy17100901
Date Ver.Action ByActionResultTallyAction DetailsVideo
1/24/20191 MAYOR NO ACTION TAKEN   Action details Not available
12/13/20181 CITY COUNCIL READ AND PASSEDPass17:0 Action details Not available
12/6/20181 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
12/6/20181 CITY COUNCIL SUSPEND THE RULES OF THE COUNCILPass  Action details Not available
12/6/20181 CITY COUNCIL READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR   Action details Not available
12/5/20180 Committee on Finance HEARING NOTICES SENT   Action details Not available
12/5/20180 Committee on Finance HEARING HELD   Action details Not available
12/5/20180 Committee on Finance AMENDED   Action details Not available
12/5/20181 Committee on Finance REPORTED FAVORABLY, RULE SUSPENSION REQUESTED   Action details Not available
6/6/20180 Committee on Finance HEARING NOTICES SENT   Action details Not available
6/6/20180 Committee on Finance HEARING HELD   Action details Not available
6/6/20180 Committee on Finance RECESSED   Action details Not available
12/1/20170 Committee on Finance HEARING NOTICES SENT   Action details Not available
12/1/20170 Committee on Finance HEARING HELD   Action details Not available
12/1/20170 Committee on Finance RECESSED   Action details Not available
11/16/20170 CITY COUNCIL Introduced and ReferredPass  Action details Not available
Title
Amending Section 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," by tolling additions, interest and penalties on real estate tax when the assessed value of property is under appeal and 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:

ยง 19-1303. Discounts and Additions to Tax.

* * *

(6.1) Notwithstanding the provisions of 19-1303(3) through (5) herein, for real estate taxes due for tax year 2019 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 with the Board of Revision of Taxes such appeal of the property's assessed value for tax year 2019; and

(b) the Taxpayer has paid by March 31 of the year in which such taxes are due an amount equal to the real estate taxes due on the property for Tax Year 2018.

* * *

(7.1) Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes within the time period specified in subsection (6.1)(a), and a final determination has not been made on the appeal by the Board or by a court of competent jurisdiction upon further appeal, the Department shall bill the taxpayer for the year in which such taxes are payable no more than the amount due for real estate taxes for Tax Year 2018.

(8) Where a taxpayer has complied with the provisions of subsection (6), or (6.1), any outstanding balance for any tax year which remains due after a final determination of an assessment appeal shall be deemed to have been paid when due if payment in full is received by the Department within thirty (30) days of the date of the final determination. Commencing thirty (30) days after final determina...

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