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File #: 180392    Version: 0 Name:
Type: Bill Status: ENACTED
File created: 4/26/2018 In control: Committee on Finance
On agenda: Final action: 6/7/2018
Title: Amending Chapter 19-1400 of The Philadelphia Code, entitled "Realty Transfer Tax," by amending Section 19-1405, entitled "Excluded Transactions," by replacing gendered marital signifiers.
Sponsors: Councilmember Green
Indexes: REALTY TRANSFER TAX
Code sections: 19-1400 - Realty Transfer Tax
Attachments: 1. CertifiedCopy18039200.pdf
Date Ver.Action ByActionResultTallyAction DetailsVideo
6/20/20180 MAYOR SIGNED   Action details Not available
6/7/20180 CITY COUNCIL READ AND PASSEDPass17:0 Action details Not available
5/24/20180 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
5/24/20180 CITY COUNCIL SUSPEND THE RULES OF THE COUNCILPass  Action details Not available
5/24/20180 CITY COUNCIL READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR   Action details Not available
5/22/20180 Committee on Finance HEARING NOTICES SENT   Action details Not available
5/22/20180 Committee on Finance HEARING HELD   Action details Not available
5/22/20180 Committee on Finance REPORTED FAVORABLY, RULE SUSPENSION REQUESTED   Action details Not available
4/26/20180 CITY COUNCIL Introduced and ReferredPass  Action details Not available

Title

Amending Chapter 19-1400 of The Philadelphia Code, entitled “Realty Transfer Tax,” by amending Section 19-1405, entitled “Excluded Transactions,” by replacing gendered marital signifiers.

 

Body

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

 

SECTION 1.  Section 19-1405 of The Philadelphia Code is hereby amended to read as follows:

 

§ 19-1405.  Excluded Transactions.

 

The tax imposed by Section 19-1403 shall not be imposed upon:

 

*                     *                     *

 

                     (6)   A transfer between spouses [husband and wife], between persons who were previously spouses [husband and wife] who have since been divorced, provided the property or interest therein subject to such transfer was acquired by the spouses [husband and wife] or one spouse [husband or wife] prior to the granting of the final decree in divorce, between parent and child or the spouse of such child, between stepparent and stepchild or the spouse of a stepchild, between brother or sister or spouse of a brother or sister, between a grandparent and grandchild or the spouse of such grandchild and between any life partners, except that a subsequent transfer by the grantee within one year shall be subject to tax as if the grantor were making such transfer. The parties to any such a transfer shall jointly sign the Philadelphia Real Estate Transfer Tax Certification Affidavit as issued by the Revenue Department. For purposes of this paragraph, the term "life partner" shall mean a member of a Life Partnership that is verified pursuant to § 9-1123.

 

*                     *                     *

 

SECTION 2.  This Ordinance shall take effect immediately.

 

 

 

___________________________________

Explanation:

 

[Brackets] indicate matter deleted.

Italics indicate new matter added.

 

End