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File #: 200573    Version: 0 Name:
Type: Bill Status: IN MAYOR'S OFFICE
File created: 10/22/2020 In control: Committee on Finance
On agenda: Final action: 12/10/2020
Title: Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by clarifying definitions and process regarding qualification for certain tax abatements based on tax delinquency, all under certain terms and conditions.
Sponsors: Councilmember Henon
Indexes: REAL ESTATE TAX
Code sections: 19-1300 - Real Estate Taxes
Attachments: 1. Bill No. 20057300.pdf
Date Ver.Action ByActionResultTallyAction DetailsVideo
12/10/20200 CITY COUNCIL     Not available Not available
12/3/20200 CITY COUNCIL SUSPEND THE RULES OF THE COUNCIL   Action details Not available
12/3/20200 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
12/3/20200 CITY COUNCIL READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR   Action details Not available
11/30/20200 Committee on Finance     Not available Not available
11/30/20200 Committee on Finance     Not available Not available
11/30/20200 Committee on Finance     Not available Not available
10/22/20200 CITY COUNCIL Introduced and Referred   Action details Not available
Title
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by clarifying definitions and process regarding qualification for certain tax abatements based on tax delinquency, 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 as follows:

CHAPTER 19-1300. REAL ESTATE TAXES

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? 19-1303.2. Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties.

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(3) Definitions.

(a) In this Section the following definitions shall apply:

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(.4) Delinquent City and School District of Philadelphia taxes, charges, fees, rents or claims. All City and School District of Philadelphia taxes, charges, fees, rents or claims not paid when due (including the failure of any employer to pay over to the City any wage taxes that were collected, or that should have been collected but for misclassification of workers) whether or not liens for such have been filed in the Office of the Prothonotary of the county, and shall include all penalties, additions, interest, and costs due on such delinquent taxes, charges, fees, rents or claims.

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(6) Procedure for Obtaining Exemption.

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(c) The Board of Revision of Taxes in determining whether the exemption shall be granted shall inquire of the Department of Revenue of the City of Philadelphia whether the taxpayer is indebted to the City or School District of Philadelphia for or on account of any delinquent taxes, charges, fees, rents or claims. The taxpayer shall provide to the Department such documentation as the Department shall require in order to determine whether there is any delinquency, including whether the taxpayer has paid over to the City all required wage taxes. The Board of Revision of Taxes shall withhold approval of the application until the taxpayer pays or enters into an agreement with the City ...

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