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File #: 220497    Version: Name:
Type: Bill Status: ENACTED
File created: 5/26/2022 In control: Committee of the Whole
On agenda: Final action: 6/23/2022
Title: Amending Chapter 19-3900 of The Philadelphia Code, entitled "Tax Exemptions for Longtime Owner-Occupants of Residential Properties," to modify parameters of tax exemptions for longtime residential owner-occupants, all under certain terms and conditions.
Sponsors: Councilmember Johnson, Councilmember Jones, Councilmember Gauthier, Councilmember Gym, Councilmember Squilla, Councilmember Gilmore Richardson, Councilmember Quiñones Sánchez, Councilmember Bass, Councilmember Parker, Councilmember Brooks, Councilmember Green, Councilmember Oh, Councilmember Thomas
Indexes: TAX EXEMPTIONS FOR LONGTIME OWNER-OCCUPANTS OF RESIDENTIAL PROPERTIES
Code sections: 19-3900 - Realty Use an Occupancy Tax
Attachments: 1. CertifiedCopy22049701.pdf
Date Ver.Action ByActionResultTallyAction DetailsVideo
7/27/20221 MAYOR SIGNED   Action details Not available
6/23/20220 CITY COUNCIL READ AND PASSEDPass17:0 Action details Not available
6/16/20221 CITY COUNCIL SUSPEND THE RULES OF THE COUNCIL   Action details Not available
6/16/20221 CITY COUNCIL READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR   Action details Not available
6/16/20221 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
6/15/20220 Committee of the Whole HEARING NOTICES SENT   Action details Not available
6/15/20220 Committee of the Whole HEARING HELD   Action details Not available
6/15/20220 Committee of the Whole AMENDED   Action details Not available
6/15/20221 Committee of the Whole REPORTED FAVORABLY, RULE SUSPENSION REQUESTED   Action details Not available
6/14/20220 Committee of the Whole HEARING NOTICES SENT   Action details Not available
6/14/20220 Committee of the Whole HEARING HELD   Action details Not available
6/8/20220 Committee of the Whole HEARING NOTICES SENT   Action details Not available
6/8/20220 Committee of the Whole HEARING HELD   Action details Not available
6/8/20220 Committee of the Whole RECESSED   Action details Not available
5/26/20220 CITY COUNCIL     Not available Not available
Title
Amending Chapter 19-3900 of The Philadelphia Code, entitled "Tax Exemptions for Longtime Owner-Occupants of Residential Properties," to modify parameters of tax exemptions for longtime residential owner-occupants, all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-3900 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-3900. TAX EXEMPTIONS FOR LONGTIME OWNER-OCCUPANTS OF RESIDENTIAL PROPERTIES

? 19-3901. Declaration of Policy.

The Council of the City of Philadelphia has determined that:

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(4) Beginning with assessments performed in calendar year 2018 for tax year 2019, because of changes in market conditions, properties that experience a fifty percent (50%) or greater increase in certified market value from one year to the next, or that experience a seventy-five percent (75%) increase within a five-year period, are deemed to have experienced an increase in market value as a consequence of the refurbishing or renovating of other residences or the construction of new residences in the area surrounding the property.

* * *

? 19-3903. Eligibility for Exemption of Real Property Taxes.

(1) Real property shall be eligible for the exemptions provided for under this Chapter if it meets all of the following conditions:

* * *

(f) For each year, the total household income is less than or equal to [one hundred fifty percent (150%)] one hundred twenty percent (120%) of the Area Median Income, adjusted for household size, as established by the U.S. Department of Housing and Urban Development in its most recent publication for Philadelphia County. Notwithstanding this condition, any otherwise eligible household that began receiving the exemptions in this Chapter prior to the 2023 tax year may continue to receive them so long as total household income is, for each year, less than or equal to one hundred fifty percent (150%) of the Ar...

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