City of Philadelphia - File #: 220497

• File #: 220497
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 5/26/2022
• In control: Committee of the Whole
• 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

Date	Ver.	Action By	Action	Result	Tally
7/27/2022	1	MAYOR	SIGNED
6/23/2022	0	CITY COUNCIL	READ AND PASSED	Pass	17:0
6/16/2022	1	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL
6/16/2022	1	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
6/16/2022	1	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
6/15/2022	0	Committee of the Whole	HEARING NOTICES SENT
6/15/2022	0	Committee of the Whole	HEARING HELD
6/15/2022	0	Committee of the Whole	AMENDED
6/15/2022	1	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
6/14/2022	0	Committee of the Whole	HEARING NOTICES SENT
6/14/2022	0	Committee of the Whole	HEARING HELD
6/8/2022	0	Committee of the Whole	HEARING NOTICES SENT
6/8/2022	0	Committee of the Whole	HEARING HELD
6/8/2022	0	Committee of the Whole	RECESSED
5/26/2022	0	CITY COUNCIL

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.

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? 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:

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(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...