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§ 19-1301.1. Tax Relief Information to Be Included in Notices of Property Assessed Value Sent by the Office of Property Assessment and Notices of Real Estate Tax Liability Sent by the Department of Revenue. 168
(a) Notice informing the taxpayer of the right to an income-based payment agreement for homestead properties and the steps to apply for such payment agreements, and the availability of free advice and assistance from housing counseling agencies and legal services agencies for taxpayers who are eligible. The Office of Property Assessment and the Department of Revenue shall also provide written information of the addresses and phone numbers of housing counseling agencies and legal service agencies available to assist the taxpayer; and
(b) Information about how to apply for the following programs: Homestead exclusion, pursuant to Section 19-1301.2; Deferral, pursuant to Section 19-1307; Longtime Owner-Occupant Exemption pursuant to subsection 19-3905(3)(a); and Senior Citizen Low Income Special Tax Provisions pursuant to subsection 19-2904(1)(a).
Notes
| 168 | Added, Bill No. 230419 (became law September 14, 2023). |
(1) For purposes of this Section, the following terms have the following meanings:
(a) Homestead property shall mean a dwelling, including the parcel of land on which the dwelling is located and the other improvements located on the parcel, for which any of the following apply, as determined by the OPA upon application of the property owner:
(.1) The dwelling is primarily used as the domicile of an owner who is a natural person. "Homestead property" shall not include the land on which the dwelling is located if the land is not owned by a person who owns the dwelling.
(.2) The dwelling is a unit in a condominium as the term is defined in 68 Pa. C.S. § 3103 (relating to definitions) and the unit is primarily used as the domicile of a natural person who is an owner of the unit; or the dwelling is a unit in a cooperative as the term is defined in 68 Pa. C.S. § 4103 (relating to definitions) and the unit is primarily used as the domicile of a natural person who is an owner of the unit. The homestead for a unit in a condominium or a cooperative shall be limited to the assessed value of the unit, which shall be determined in a manner consistent with the assessment of real property taxes on those units under 68 Pa. C.S. (relating to real and personal property) or as otherwise provided by law. If the unit is not separately assessed for real property taxes, the homestead shall be a pro rata share of the real property.
(.3) The dwelling does not qualify under subsection (1)(a)(.1) or (1)(a)(.2) and a portion of the dwelling is used as the domicile of an owner who is a natural person. The homestead for real property qualifying under this subsection (1)(a)(.3) shall be the portion of the real property that is equal to the portion of the dwelling that is used as the domicile of an owner.
(b) OPA. Office of Property Assessment.
(c) BRT. Board of Revision of Taxes.
(2) Commencing in tax year 2014, through and including tax year 2018, a homestead exclusion is hereby provided in the lesser amount of (i) thirty thousand dollars ($30,000) multiplied by the established predetermined ratio; or (ii) fifty percent (50%) of the median assessed value of properties granted a homestead exemption, as certified by the OPA by no later than November 15 of the year prior to the tax year. 170
(2.1) For tax year 2019, a homestead exclusion is hereby provided in the amount of forty thousand dollars ($40,000). 171
(2.2) Commencing in tax year 2020, through and including tax year 2022, a homestead exclusion is hereby provided in the amount of forty-five thousand dollars ($45,000). 172
(2.3) Commencing in tax year 2023, and continuing through and including tax year 2024, a homestead exclusion is hereby provided in the amount of eighty thousand dollars ($80,000). 173
(2.4) Commencing in tax year 2025, and continuing thereafter, a homestead exclusion is hereby provided in the amount of one hundred thousand dollars ($100,000). 173.1
(3) The exclusion authorized under subsection (2) for a dwelling that is used as homestead property for only a portion of the year prior to the Year of Tax, whether because of new construction or otherwise, shall be prorated in a manner consistent with the assessment of real property taxes on that dwelling.
(4) Administration and procedure.
(a) Except as otherwise provided in this subsection, no later than December 1 of the year prior to the year in which the tax is due, the owner or owners of real property may apply to the OPA for designation of property as homestead property. Such application shall be in such form as the OPA shall prescribe, consistent with any form mandated by the Department of Community and Economic Development. 174
(.1) The OPA is authorized, at its discretion, to grant exceptions to the deadline provided in subsection (a) upon provision by an owner of real property of evidence of hardship or evidence of other good cause but in no case shall such an extension be beyond December 31 of the year prior to the year in which the tax is due. For purposes of this subsection, good cause may include circumstances in which the transfer of a property occurs either within 30 days before or after the deadline specified in subsection (4)(a). 175
(.2) With respect to exceptions granted pursuant to applications received by the OPA pursuant to subsection (.1), if it is impracticable for the Department to include the homestead exclusion in the tax bill, the taxpayer shall pay the full amount set forth in the tax bill and the Department, by no later than May 31 of the tax year, shall refund to the taxpayer the amount of tax subject to the homestead exclusion. No refund application shall be required.
(.3) The OPA shall promulgate such regulations and forms as are deemed necessary to effectuate the purpose of this subsection. The Board of Revision of Taxes is authorized to review any adverse final determination by the OPA relating to an individual’s application for an exception in a manner consistent with the provisions for appeal of assessments. Appeals under this subsection shall be limited to whether the OPA abused its discretion in denying the exception to the deadline.
(b) The OPA shall provide sufficient notice to the public regarding the availability of applications to designate real property as Homestead Property and all filing deadlines. The OPA shall make applications available at least sixty (60) days before the filing deadline.
(c) An application shall be deemed approved unless the OPA provides, by no later than the date set out below, a written statement setting out all reasons for any denial, in whole or in part, of an application. 176
(.1) For applications timely filed on or before December 1 of the year prior to the year in which the tax is due: January 15 of the year in which the tax is due.
(.2) For applications timely filed, pursuant to subsection (4)(a)(.1) above, after December 1 of the year prior to the year in which the tax is due: February 28 of the year in which the tax is due.
(d) An owner aggrieved by the determination of the OPA hereunder may appeal to the BRT for a review of the determination in a manner consistent with the provisions for appeal of assessments under the applicable assessment law. Appeals under this subsection shall be limited to whether the application meets the requirements of subsection (a) and whether the parcel for which the appeal is made meets the definition of homestead property under subsection (1).
(e) Appeals regarding the assessed value of real property under the applicable assessment law shall be based on the assessed value of the real property before application of the exclusion for homestead property. The issue of qualification as Homestead Property shall not be raised in an appeal except as provided in subsection (d).
(5) Change of use. The owner of any property approved as homestead property shall notify the OPA within 45 days of any change in use that renders the property no longer eligible as homestead property.
(6) False applications; Penalties. Any person who files an application under subsection (4) which is false as to any material matter, or who fails to file notice of change of use pursuant to subsection (5), shall:
(a) Pay any taxes which would have been due but for the false application or failure to provide notice, plus simple interest computed at the rate provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176), known as The Fiscal Code;
(b) Pay a penalty equal to ten percent (10%) of the unpaid taxes computed under subsection (a); and
(c) Upon conviction for failing to provide notice pursuant to subsection (5) or filing an application under subsection (3) which a person knows to be fraudulent, be guilty of a misdemeanor of the third degree and be sentenced to pay a fine not to exceed two thousand five hundred dollars ($2,500).
Notes
| 169 | Added, Bill No. 070203-A (approved January 3, 2008). Section 2 of Bill No. 070203-A provides: "This bill shall be effective upon authorization by the General Assembly." Amended, Bill No. 120175-AA (approved June 30, 2012). Authorized as amended by Act of July 5, 2012, P.L. 1097, No. 131, effective immediately. Renumbered, Bill No. 230419 (became law September 14, 2023). |
| 170 | |
| 171 | |
| 172 | |
| 173 | |
| 173.1 | Added, Bill No. 240492 (approved June 14, 2024). |
| 174 | |
| 175 | Added, Bill No. 140278 (approved August 5, 2014), effective October 1, 2014. |
| 176 |
Unless otherwise provided by special ordinance:
(1) Reserved. 179
(2) Real estate taxes shall be due and paid by March 31 of the year in which such taxes shall be assessed and payable. 180
(3) Upon all real estate taxes paid thereafter, additions shall be imposed as follows:
(a) if paid during the month of April, an addition of one and one-half percent (1.5%);
(b) if paid during the month of May, an addition of three percent (3%);
(c) if paid during the month of June, an addition of four and one-half percent (4.5%);
(d) if paid during the month of July, an addition of six percent (6%);
(e) if paid during the month of August, an addition of seven and one-half percent (7.5%);
(f) if paid during the month of September, an addition of nine percent (9%);
(g) if paid during the month of October, an addition of ten and one-half percent (10.5%);
(h) if paid during the month of November, an addition of twelve percent (12%);
(i) if paid during the month of December, an addition of thirteen and one-half percent (13.5%).
(4) Upon all real estate taxes remaining due and unpaid on the first day of January of the year following the year for which such taxes are assessed and payable, there shall be added:
(a) as an addition to tax fifteen percent (15%) of the tax due; and
(b) interest at the rate of three-quarters of one percent (0.75%) per month, or part thereof; and 181
(c) an additional penalty of one percent (1%) on the first day of each month from February through August during the first year in which such tax is registered as delinquent. 182
(5) The Department shall at all times display, in large figures and in a conspicuous place in the tax collection office, the amount of tax and discount or penalty fixed by this Chapter or by special ordinance.
(6) Notwithstanding the provisions of subsections (3) through (5) herein, for real estate taxes due for tax year 2014 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided: 183
(a) the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction between March 31, 2013 and October 6, 2014; 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 2013.
(6.1) Notwithstanding the provisions of subsections (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: 184
(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.
(6.2) Notwithstanding the provisions of subsections (3) through (5) herein, for real estate taxes due for tax year 2023 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided: 185
(a) the Taxpayer has timely filed with the Board of Revision of Taxes such appeal of the property's assessed value for tax year 2023; 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 2022.
(7) Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes or court of competent jurisdiction within the time period specified in subsection (6)(a), and a final determination has not been made on the 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 2013. 186
(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. 187
(7.2) 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 (6.2)(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 2022. 188
(8) Where a taxpayer has complied with the provisions of subsection (6), subsection (6.1), or subsection (6.2), 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 determination of the appeal, amounts due and unpaid shall accrue additions, interest and penalties in accordance with subsections (3) through (5) as if the thirty-first day after the date of final determination were April 1 of the tax year. 189
Notes
| 178 | Amended, 1973 Ordinances, p. 509; amended, 1974 Ordinances, p. 1080; amended, 1976 Ordinances, p. 1164; amended, 1978 Ordinances, p. 233; amended, 1979 Ordinances, p. 1969; amended, 1981 Ordinances, p. 246; amended, 1982 Ordinances, p. 24; amended, 1983 Ordinances, p. 1092; amended, 1984 Ordinances, p. 1; amended, 1990 Ordinances, p. 1023; caption amended, Bill No. 200292 (approved June 26, 2020). |
| 179 | Amended, Bill No. 200292 (approved June 26, 2020). |
| 180 | Amended, Bill No. 200292 (approved June 26, 2020). |
| 181 | Amended, Bill No. 970155 (approved April 3, 1997). Section 2 of the Ordinance provides: "Effective Date. This Ordinance shall take effect July 1, 1997, and the increase in interest rates provided by this Ordinance shall begin to apply as that date." |
| 182 | Source: Act of April 19, 1883, P.L. 9, 53 P.S. § 4924. |
| 183 | Added, Bill No. 130308-A (became law September 12, 2013). Section 2 of Bill No. 130308-A provides: "This Ordinance shall take effect with respect to real estate taxes for tax year 2014." Amended, Bill No. 130591 (became law October 31, 2013). Section 2 of Bill No. 130591 provides: "This Ordinance shall take effect with respect to real estate taxes for tax year 2014." Amended, Bill No. 150197 (approved May 5, 2015). |
| 184 | Added, Bill No. 171009 (became law January 24, 2019). |
| 185 | Added, Bill No. 220413 (became law September 15, 2022). |
| 186 | |
| 187 | Added, Bill No. 171009 (became law January 24, 2019). |
| 188 | Added, Bill No. 220413 (became law September 15, 2022). |
| 189 |
§ 19-1303.2. Authorization to Offer Exemption from Real Estate Taxes on Improvements to Residential Properties. 190
(1) Legislative Findings.
(a) The Council finds that:
(.1) The great majority of Philadelphia's housing was built before 1939, and there are, in all neighborhoods in the City, numbers of occupied and vacant dwellings in need of repair and rehabilitation. It is in the City's interest to encourage such repair and rehabilitation, in order to preserve and improve the City's residential neighborhoods.
(.2) Act No. 34 of the Commonwealth of Pennsylvania, authorizing the exemption from real estate taxes of certain improvements to deteriorated dwellings, was duly approved by the Governor of the Commonwealth of Pennsylvania on July 9, 1971.
(.3) In accordance with said Act, the Council of the City of Philadelphia has held a public hearing to determine the boundaries of deteriorated neighborhoods within the City of Philadelphia.
(2) Eligible Neighborhoods.
(a) The Council of the City of Philadelphia has found and determined as a fact that Wards 1 through 66, respectively, constitute "eligible neighborhoods" for the purpose of Act No. 34 of 1971. 191
(b) Therefore, person making improvements to eligible residential properties within the definition contained in this ordinance within any of the foregoing eligible neighborhoods, may apply for, and the Board of Revision of Taxes may grant, a real estate tax exemption upon such improvements in the amount and in the manner hereinafter provided.
(3) Definitions.
(a) In this Section the following definitions shall apply:
(.1) Eligible residential property shall be any property containing one or more dwelling units located in an eligible neighborhood; or any property containing one or more dwelling units which has been, or, upon request, is, certified by the Department of Licenses and Inspections or by the Department of Health as unfit for human habitation; or any property containing one or more dwelling units which has been the subject of any order to be vacated, condemned, or demolished by reason of noncompliance with laws, ordinances, or regulations of the City of Philadelphia. 192
(.3) Improvements shall be any repairs, constructions, or reconstruction, including additions and alterations, which have the effect of rehabilitating a structure so that it becomes habitable or attains a higher degree of housing safety, health or amenity, or is brought into compliance with the laws, ordinances, or regulations of the City of Philadelphia. Ordinary upkeep and maintenance, or the building or erection of new dwelling units upon vacant land, shall not be deemed an improvement. 194
(.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. 195
(4) Exemption Amount.
(a) The exemption from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of improvements to eligible property. 196
(.1) The exemption from real estate taxes shall be limited so that improvement for which an exemption has been requested in the manner set forth below, and for which a separate assessment has been made by the Board of Revision of Taxes.
(5) Exemption Schedule.
(a) The assessable amount of the improvement costs shall be exempted from real estate taxes for ten (10) years. The exemption shall commence for the first year for which improvements would otherwise be taxable. After the tenth year, the exemption shall terminate. 197
(b) The exemption from taxes granted under this ordinance shall be upon the property and shall not terminate upon the sale or exchange of the property.
(c) If an eligible property is granted tax exemption pursuant to the ordinance, the improvement shall not, during the exemption period, be considered as a factor in assessing other properties.
(6) Procedure for Obtaining Exemption.
(a) At the time a building permit for the construction of an improvement, for which exemption is desired, is approved, the permit issuing division of the Department of Licenses and Inspection shall notify, in writing, the taxpayer of the possibility of an exemption under this ordinance, the taxpayer shall apply to the Board of Revision of Taxes for such exemption. The application shall be in writing upon forms prescribed by the Board of Revision of Taxes. 198
(b) The Board of Revision of Taxes shall determine whether the exemption shall be granted. A copy of the approved request for exemption shall be forwarded by the Board of Revision of Taxes to the taxpayer.
(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 of Philadelphia to pay the tax, charge, fee, rent or claim. The Board of Revision of Taxes shall withdraw approval where the taxpayer fails to pay delinquent taxes, charges, fees, rents or claims during the exemption period or fails to comply with his agreement to pay as provided herein. Any withholding or withdrawal of the exemption by the Board of Revision of Taxes pursuant to this subsection shall not be construed to stay the tolling of the exemption period for which a taxpayer would otherwise qualify. 199
(d) Upon completion of the improvement, the taxpayer shall notify the Board of Revision of Taxes, so that the Board may assess the improvements separately for the purpose of calculating the amount of assessment eligible for exemption. 200
(e) The Board of Revision of Taxes shall notify the taxpayer of the amount of assessment eligible for exemption. 201
(f) Appeals from the reassessment and the amount eligible for the exemption may be taken by the City or by the Taxpayer as provided by law. 202
Notes
| 190 | Added, 1974 Ordinances, p. 36. Enrolled bill numbered this as Section 19-1303(2); renumbered by Code editor. |
| 191 | Erroneously designated in the Sixth Edition; renumbered by Code editor. |
| 192 | Amended, 1978 Ordinances, p. 869; amended, Bill No. 970652 (approved December 9, 1999). Section 2 of Bill No. 970652 provides: "Effective Date; Application. This Ordinance shall take effect immediately, and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." Amended, Bill No. 020813 (approved April 25, 2003). Section 2 of Bill No. 020813 provides: "Effective Date; Application. This Ordinance shall take effect immediately, and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." |
| 193 | |
| 194 | Amended, Bill No. 190944-A (approved December 30, 2019). |
| 195 | Added, 1987 Ordinances, p. 302; amended, 1987 Ordinances, p. 1227; amended, Bill No. 200573 (approved January 20, 2021). |
| 196 | |
| 197 | Amended, Bill No. 970652 (approved December 9, 1999). See note 192 for effective date and applicability provisions. Amended, Bill No. 000227 (approved September 12, 2000). Section 2 of Bill No. 000227 provides: "Effective Date; Application. This Ordinance shall take effect upon the effective date of state legislation enacted subsequent to the enactment of this Ordinance authorizing this Ordinance, and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." |
| 198 | Amended, 1978 Ordinances, p. 869. |
| 199 | Added, 1987 Ordinances, p. 302; amended, 1987 Ordinances, p. 1227; amended, Bill No. 200573 (approved January 20, 2021). |
| 200 | Renumbered, 1987 Ordinances, p. 302. |
| 201 | Renumbered, 1987 Ordinances, p. 302. |
| 202 | Renumbered, 1987 Ordinances, p. 302. |
§ 19-1303.3. Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Deteriorated Industrial, Commercial or Other Business Properties. 203
(1) Legislative Findings.
(a) The Council finds that:
(.1) Act 76 of 1977 passed by the General Assembly 204 authorizes local taxing authorities to exempt certain deteriorating industrial, commercial and other business property improvements from taxation under certain terms and conditions.
(.2) There are deteriorated industrial, commercial and other business buildings in all wards of the City.
(.3) A public hearing, as required by Act 76, has been held regarding the boundaries of the areas containing deteriorated industrial, commercial and other business properties.
(2) Eligible Areas.
(a) The Council determines that all the wards of the City contain "deteriorated areas" as defined in Act 76 of 1977 and are eligible for tax exemption under the Act.
(b) Therefore, persons making improvements to eligible industrial, commercial or other business properties within the definition contained in this ordinance and in any of the foregoing eligible areas, may apply for, and the Board of Revision of Taxes may grant, a real estate tax exemption upon such improvements in the amount and in the manner hereinafter provided.
(3) In this Section, the following definitions shall apply:
(a) Deteriorated property.
(.1) Any industrial, commercial or other business property in an eligible deteriorating area. 205
(b) Improvement.
(.1) Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated property so that it becomes habitable or attains higher standards of safety, health, economic use or amenity or is brought into compliance with laws, ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an improvement.
(c) 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. 206
(4) Exemptions.
(a) Exemption amount.
(.1) The amount to be exempted from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of improvements.
(.2) The exemption from real estate taxes shall be limited to that improvement for which an exemption has been requested in the manner set forth below, and for which a separate assessment has been made by the Board of Revisions of Taxes.
(b) Exemption schedule.
(.1) With respect to applications for exemption initially applied for on or before December 31, 2021, the assessable amount of the improvement costs shall be exempted from real estate taxes for ten (10) years. With respect to applications for exemption initially applied for after December 31, 2021, ninety percent (90%) of the assessable amount of the improvement costs shall be exempted from real estate taxes for ten (10) years. The exemption shall commence in the tax year immediately following the year in which the initial certificate of occupancy for the property is issued. After the tenth year, the exemption shall terminate. 207
(.2) The exemption from taxes granted under this ordinance shall be upon the property and shall not terminate upon the sale or exchange of the property.
(c) Procedure for obtaining exemption.
(.1) At the time a building permit for the construction of an improvement is applied for, the Department of Licenses and Inspections shall notify the applicant by a printed notice of the possibility of a tax exemption under this bill. Within sixty (60) days of the date the building permit is issued, the taxpayer shall apply to the Board of Revision of Taxes for such exemption. The application shall be in writing upon forms prescribed by the Board of Revision of Taxes and must be filed within the specified time period.
(.2) The Board of Revision of Taxes shall determine whether the exemption shall be granted. A copy of the approved request for exemption shall be forwarded by the Board of Revision of Taxes to the taxpayer.
(.3) 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 of Philadelphia to pay the tax, charge, fee, rent or claim. The Board of Revision of Taxes shall withdraw approval where the taxpayer fails to pay delinquent taxes, charges, fees, rents or claims during the exemption period or fails to comply with his agreement to pay as provided herein. Any withholding shall not be construed to stay the tolling of the exemption period for which a taxpayer would otherwise qualify. 208
(.4) The Board of Revision of Taxes shall, after it has determined that the improvement is completed, assesses separately the improvement and calculate the amounts of assessment eligible for exemption in accordance with the exemption schedule in subsection (b)(.1) above. 209
(.5) The Board of Revision of Taxes shall notify the taxpayer of the amount of assessment eligible for exemption. 210
(.6) Appeals from the reassessment and the amount eligible for the exemption may be taken by the City or by the taxpayer as provided by law. 211
(.1) The tax exemption granted by the Board of Revision of Taxes shall continue in accordance with this Section, provided that the applicant files an annual certificate of continuing use stating that the property continues to be used for industrial or commercial purposes justifying the granting of the tax exemption. The certificate of continuing use shall be filed with the Board of Revision of Taxes on such forms and containing such information as shall be prescribed by it. The Board of Revision of Taxes shall have authority to terminate a tax exemption on the failure of the taxpayer to file an annual certificate of continuing use, or on the failure of the taxpayer to pay delinquent taxes, charges, fees, rents or claims, or to comply with his agreement to pay, or on its own determination that the property has ceased to be used for industrial or commercial purposes justifying the granting of an exemption. 213
(.a) Any person granted a tax exemption prior to July 1, 1983, shall be subject to the requirement of filing an annual certificate of continuing use as provided above. However, any tax exemption granted prior to said date shall not be terminated provided that the use, for which the exemption was granted, continues and the person receiving the tax exemption has paid delinquent taxes, charges, fees, rents or claims and is in compliance with any agreement to pay which he may have entered into pursuant hereto. 214
Notes
| 203 | Added, 1978 Ordinances, p. 48; amended, 1983 Ordinances, p. 1270; amended, 1990 Ordinances, p. 24. Section 2 of the Ordinance provides: "This Ordinance shall be retroactive to August 10, 1988; provided, however, that any property for which exemption was granted in whole or in part prior to August 10, 1988 pursuant to any provision repealed by this Ordinance shall continue to be governed in its entirety by all the provisions repealed herein as they were originally enacted." Enrolled bill numbered this as Section 19-1303(3); renumbered by Code editor. |
| 204 | "Local Economic Revitalization Tax Assistance Act", 1977, December 1, P.L. 237, No. 76, 72 P.S. §§ 4722 et seq. |
| 205 | Amended, 1988 Ordinances, p. 736. |
| 206 | Added, 1987 Ordinances, p. 302; amended, 1987 Ordinances, p. 1227; amended, Bill No. 200573 (approved January 20, 2021). |
| 207 | Amended, 1990 Ordinances, p. 741 (effective January 1, 1992); amended, Bill No. 000225 (approved October 4, 2000). Section 2 of Bill No. 000225 reads as follows: "Effective Date; Application. This Ordinance shall take effect immediately and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." Amended, Bill No. 200653 (approved January 27, 2021). |
| 208 | Added, 1987 Ordinances, p. 302; amended, 1987 Ordinances, p. 1227; amended, Bill No. 200573 (approved January 20, 2021). |
| 209 | Renumbered, 1987 Ordinances, p. 302. |
| 210 | Renumbered, 1987 Ordinances, p. 302. |
| 211 | Renumbered, 1987 Ordinances, p. 302. |
| 212 | Added, 1983 Ordinances, p. 1270; amended, 1988 Ordinances, p. 736; amended, 1990 Ordinances, p. 24. |
| 213 | Amended, 1987 Ordinances, p. 1227. |
| 214 | An older edition of the Code inadvertently included an obsolete subsection after this subsection; deleted by Code editor. |
§ 19-1303.4. Authorization to Offer Exemption from Real Estate Taxes on New Construction of Residential Properties. 215
(1) Legislative Findings.
(a) The Council finds that:
(.1) The "Improvement of Deteriorating Real Property or Areas Tax Exemption Act", 1977, August 5, P.L. 167, No. 42, 72 P.S. §§ 4711-101 et seq., (hereinafter referred to as the "Act"), authorized local taxing authorities to exempt from real estate taxes the construction of certain new residential buildings in deteriorating areas under certain terms and conditions.
(.2) In accordance with the standards established by the Act, 72 P.S. § 4711-301, and based upon recommendations made in these standards and standards set forth in the act of May 24, 1945, P.L. 991, No. 385, 35 P.S. §§ 1701 et seq., known as the "Urban Redevelopment Law", for the determination of "blighted areas", and the Act of November 29, 1967, P.L. 636, No. 292, 62 P.S. §§ 2081 et seq., for the determination of "impoverished areas", as required by the Act, Council determines that the following areas of the City are "deteriorating areas" within the meaning of the Act:
(.a) The Council determines that all the wards of the City contain "Deteriorating Areas" as defined in Public Law 167, No. 42, enacted by the State Legislature in 1977, and codified as 72 P.S. §§ 4711-301 through 305, and are eligible for tax exemption under the Act.
(.3) The Act of May 22, 1933, P.L. 853, No. 155, as amended (hereinafter the "Temporary Tax Exemption Act"), has been amended to further provide for the temporary tax exemption for residential construction for a period not to exceed thirty (30) months from the first day of the month after which a building permit is issued or until occupied or conveyed to a bona fide purchaser.
(2) Definitions.
(a) Dwelling unit means a room or group of rooms located within a dwelling and forming a single habitable unit with facilities which are used or intended to be used for living, sleeping, cooking and eating.
(b) Residential construction means the building or erection of dwelling units, as defined above, upon vacant land or land specifically prepared to receive such structures.
(c) Eligible dwelling unit means a dwelling unit located in a single house, double house, duplex, townhouse, row house, apartment building, condominium unit or cooperative unit. 216
(d) Reporting period shall mean, for the first report submitted pursuant to subsection 19-1303.4(8), the period from February 1, 1983 to December 31, 1984, and for subsequent such reports, the calendar year immediately following the period covered by the most recent report.
(e) Applicant means any person who applies for a building permit or tax exemption pursuant to this Section, and, when the application and implementation of this Section so indicates, a builder, developer, taxpayer or other appropriate interested party.
(f) 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. 217
(3) Authorization of Exemptions.
(a) Persons undertaking residential construction of new dwelling units within the definition contained in this Section within any of the foregoing eligible areas, may apply for, and the Board of Revision of Taxes may grant, a real estate tax exemption upon such new residential construction in the amount and in the manner hereinafter provided on the condition that any exemption granted by the Board of Revision of Taxes shall be contingent upon the payment of delinquent taxes, charges, fees, rents or claims or compliance with any agreement to pay that he may have entered into pursuant hereto. 218
(4) Exemption Amount.
(a) The exemption from real estate taxes shall be limited to that portion of the assessment valuation attributable to the cost of construction of the new eligible dwelling unit. 220
(b) The exemption from real estate taxes shall be limited to that construction for which an exemption has been requested in the manner set forth below, and for which a separate assessment has been made by the Board of Revision of Taxes.
(a) With respect to applications for exemption initially applied for on or before December 31, 2021, one hundred percent (100%) of the assessable amount of the construction costs shall be exempted from real estate taxes for a period of ten years immediately following the date on which settlement is made, and a required certificate of use and occupancy is issued on an eligible dwelling unit. After the tenth year, the exemption shall terminate.
(b) With respect to applications for exemption initially applied for after December 31, 2021, the assessable amount of the construction costs shall be exempted from real estate taxes for a period of ten years immediately following the date on which settlement is made, and a required certificate of use and occupancy is issued on an eligible dwelling unit, as follows: one hundred percent (100%) of the assessable amount of the construction costs shall be exempted in the first year; ninety percent (90%) in the second year; eighty percent (80%) in the third year; seventy percent (70%) in the fourth year; sixty percent (60%) in the fifth year; fifty percent (50%) in the sixth year; forty percent (40%) in the seventh year; thirty percent (30%) in the eighth year; twenty percent (20%) in the ninth year; and ten percent (10%) in the tenth year. After the tenth year, the exemption shall terminate.
(c) The exemption from taxes granted under this ordinance shall be upon the property and shall not terminate upon the sale or exchange of the property, so long as the dwelling units retain their eligibility.
(d) If an eligible dwelling unit is granted tax exemption pursuant to this ordinance, the value of the improvement shall not, during the exemption period, be considered as a factor in assessing the value of other properties in the same area.
(6) Procedure for Obtaining Exemption.
(a) At the time a building permit for residential construction is applied for, the Department of Licenses and Inspections shall notify the applicant by a printed notice of the possibility of a tax exemption under this ordinance. Within sixty (60) days of the date that the building permit is issued, or within 365 days of the date that the certificate of occupancy of the property is issued provided that the certificate of occupancy is issued after March 1, 2000 and prior to June 30, 2002, the applicant shall apply to the Board of Revision of Taxes for an exemption. The application shall be upon forms prescribed by the Board of Revision of Taxes and must be filed within the specified time period. 222
(b) The Board of Revision of Taxes shall determine whether the exemption shall be granted. The Board of Revision of Taxes shall forward a copy of the approved request for exemption to the applicant. At the same time, the Board of Revision of Taxes shall notify the applicant that the grant of exemption is contingent upon the payment of delinquent taxes, charges, fees, rents or claims. 223
(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 of Philadelphia 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 of Philadelphia to pay the tax, charge, fee, rent or claim. The Board of Revision of Taxes shall withdraw approval where the taxpayer fails to pay delinquent taxes, charges, fees, rents or claims during the exemption period for failure to comply with his agreement to pay as provided herein. Any withholding or withdrawal of the exemption by the Board of Revision of Taxes pursuant to this subsection shall not be construed to stay the tolling of the exemption period for which a taxpayer would otherwise qualify. 224
(d) Upon completion of the construction, the applicant shall notify the Board of Revision of Taxes, so that the Board may assess the construction for the purpose of calculating the amount of assessment eligible for exemption. In order to determine the assessment valuation attributable to the cost of construction of the new eligible dwelling unit, the Board of Revision of Taxes shall assess separately the dwelling unit and the land upon which the new residential construction stands. 225
(e) The Board of Revision of Taxes shall notify the applicant of the amount of assessment eligible for exemption. 226
(f) In no event shall an exemption be granted for an eligible dwelling unit which has obtained and used, in whole or in part, another exemption under this Chapter. 227
(g) Appeals from the reassessment and the determination of the amount eligible for exemption may be taken by the City or by the applicant as provided by law. 228
(8) Information Reports. The Board of Revision of Taxes shall report to the Council and the Mayor no later than March 1 of each year commencing in 1986:
(a) The number of tax exemption requests submitted and granted under this Section during the reporting period;
(b) The total assessed value of all land, and construction thereon, regarding which exemption under this Section has been granted in the reporting period, and the amount of such value which is exempted;
(c) The total assessed value of all land, and construction thereon, regarding which exemption under this Section is in effect at the end of the reporting period and the amount of such value which is exempt at the end of such period;
(d) For each property for which exemption is in effect during the reporting period:
(.1) the address, ward and census tract where the property is located;
(.2) the previous address of the exempt property owner;
(.3) the assessed value of the land and construction thereon for each year that the exemption has been in effect;
(.4) the amount of assessed valuation for which exemption has been granted;
(.5) the sales price for each sale of the property or any exempt dwelling unit thereon, for each sale of the property, during the period in which the exemption has been in effect.
The Board may require of parties exempt under this Section such annual reports as may be necessary for the Board to fulfill its duties under this subsection. The Board shall have the authority to terminate a tax exemption on the failure of an exempt party to submit such report as required.
(10) Severability. If any sentence, clause, section or part of this ordinance is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this ordinance. It is hereby declared as the intent of the City Council that this ordinance would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof been included herein.
(11) Periodic Evaluation Requirement. At least once every three years, beginning with the year 2024, the Council shall, by separate ordinance, select an independent expert to evaluate the specific impact on the real estate market of the modification made by subsection 19-1303.4(5)(b) to the exemption authorized by Section 19-1303.4. The expert shall also comprehensively evaluate the overall impact of the exemptions for commercial and residential construction authorized by Sections 19-1303.2, 19-1303.3 and 19-1303.4, including the extent to which taxpayers who are delinquent in any City taxes are nonetheless receiving exemptions, and shall submit recommendations for any modifications to those exemptions. The expert engaged for this purpose shall be selected pursuant to the procedure set forth in Chapter 17-1400 for the awarding of non-competitively bid contracts. Final copies of the report shall be provided to the Mayor, each member of Council, and to the Clerk of Council, who shall see to it that a copy is posted on the City's official internet site. 231
Notes
| 215 | Added, 1983 Ordinances, p. 49; amended and new subsections added, 1985 Ordinances, p. 9. Enrolled bill numbered this as Section 19-1303(4); renumbered by Code editor. |
| 216 | Amended, Bill No. 000064 (approved October 31, 2000). Section 2 of Bill No. 000064 reads as follows: "Effective Date; Application. This Ordinance shall take effect immediately, and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." |
| 217 | Added, 1987 Ordinances, p. 302; amended, 1987 Ordinances, p. 1227. Enrolled Bill Nos. 1202 and 1368 (1987 Ordinances, pp. 302 and 1227) both read "(5)"; renumbered by Code editor. Amended, Bill No. 200573 (approved January 20, 2021). |
| 218 | Amended, 1987 Ordinances, pp. 302 and 1227; amended, Bill No. 000064 (approved October 31, 2000). Section 2 of Bill No. 000064 reads as follows: "Effective Date; Application. This Ordinance shall take effect immediately, and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." |
| 219 | Added, Bill No. 020647 (became law April 10, 2003). |
| 220 | Amended, 1990 Ordinances, p. 742 (effective July 1, 1990). |
| 221 | Amended, 1987 Ordinances, p. 1491; amended, Bill No. 970214 (approved December 9, 1999); amended, Bill No. 000226 (approved September 12, 2000), effective upon state authorization from Act of October 18, 2000, P.L. 613, No. 83, effective in 60 days; amended, Bill No. 190944-A (approved December 30, 2019). Enrolled bill added a subsection but failed to renumber subsequent subsections; renumbered by Code editor. Amended, Bill No. 200366 (approved December 15, 2020). |
| 222 | Amended, Bill No. 010508 (approved November 14, 2001). |
| 223 | Amended, 1987 Ordinances, pp. 302 and 1227; amended, Bill No. 000064 (approved October 31, 2000). Section 2 of Bill No. 000064 reads as follows: "Effective Date; Application. This Ordinance shall take effect immediately, and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." |
| 224 | Added, 1987 Ordinances, p. 302; amended, 1987 Ordinances, p. 1227; amended, Bill No. 200573 (approved January 20, 2021). |
| 225 | Renumbered, 1987 Ordinances, p. 302. |
| 226 | Renumbered, 1987 Ordinances, p. 302. |
| 227 | Renumbered, 1987 Ordinances, p. 302. |
| 228 | Renumbered, 1987 Ordinances, p. 302. |
| 229 | Amended, 1987 Ordinances, pp. 302 and 1227; amended, Bill No. 000064 (approved October 31, 2000). Section 2 of Bill No. 000064 reads as follows: "Effective Date; Application. This Ordinance shall take effect immediately, and shall apply only to exemptions for which application is made to the Board of Revision of Taxes on or after such effective date." |
| 230 | Amended, 1990 Ordinances, p. 742; deleted, Bill No. 190944-A (approved December 30, 2019). |
| 231 |
§ 19-1303.5. Authorization to Offer Exemptions from Real Estate Taxes on Improvements to Convert Deteriorated Industrial, Commercial or Other Business Property to Commercial Residential Use. 232
(1) Legislative Findings.
(a) The Council finds that Pennsylvania Act 1977-76, as amended, (the "Act") 233 authorizes local taxing authorities to exempt from real estate taxes improvements to certain deteriorated industrial, commercial and other business property.
(b) A public hearing, as required by the Act, regarding the boundaries of the areas containing deteriorated industrial, commercial and other business properties has been held and it has been determined that all wards of the City contain deteriorated industrial, commercial and other business property; therefore it has been determined that the boundaries of the deteriorated areas of the City containing such properties include all wards within the City.
(c) It has further been determined that:
(.1) There exists a high and longstanding vacancy rate in a large number of commercial, industrial and other business buildings, located throughout the City, resulting in deterioration of these buildings and in the areas surrounding these buildings and a reduction in real estate taxes collected by the City. This is a socially and economically undesirable condition and use of these properties.
(.2) It would be beneficial to the improvement of the social conditions in the areas containing these properties and to the improvement of the economic base of the City to encourage, through tax exemption, (i) the improvement of these properties for commercial residential use, (ii) the increase in the number of City residents, and (iii) the enhancement of neighborhood communities able to support a broad range of retail and cultural uses.
(2) Eligible Areas.
(a) The Council determines that all the wards of the City contain "deteriorated areas" and "deteriorated commercial, industrial and other business property" as defined in the Act, and are entitled to real estate tax exemption under this Section 19-1303.5.
(b) Any person making qualified improvements to eligible property, as such terms are defined in this Section, which is located in any of the eligible areas, may apply for, and the Board of Revision of Taxes may grant, a real estate tax exemption upon such improvements in the amount and in the manner hereinafter provided.
(3) Definitions. The following words and phrases when used in this Section shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:
(a) Board. The Board of Revision of Taxes.
(b) Commercial residential use. Space is used for a commercial residential use if it is suitable for and is generally to be used by the occupants for personal residence purposes of six months or more. Commercial residential use does not include residential property occupied by the owner or hotels.
(c) Conversion area. The entire floor area of an eligible property above the ground level and below the roof and any area of the eligible property to be used for parking by residents or guests only and not by the public.
(d) Deteriorated property. Any industrial, commercial or other business property which is an eligible property and is located in an eligible area.
(e) Eligible property. Any industrial, commercial or other business property if:
(.1) such property has not been used for Commercial Residential Use within the last ten years at the time of the first application for a building permit for the qualified improvement;
(.2) sixty-six and two-thirds percent (66-2/3%) or more of the conversion area is vacant prior to the first application for a building permit for qualified improvements; and
(.3) either:
(.a) the vacancy described in subsection (3)(e)(.2) above has existed for at least two (2) consecutive calendar years prior to the first application for a building permit for the qualified improvements; or
(.b) the property was first occupied more than fifty (50) years prior to the first application for a building permit for the qualified improvement.
(f) Other business property. Other business property shall include institutional property such places of worship, hospitals, schools, fire stations, police stations and post offices.
(g) Qualified improvement. Any repair, construction or reconstruction, including alterations and additions, having the effect of converting all or a portion of the conversion area of the deteriorated property from non-residential use to commercial residential use, so that it becomes habitable, provided that at least fifty percent (50%) of the conversion area, measured by floor area, is so converted (the "50% test"). Ordinary upkeep and maintenance shall not be deemed a qualified improvement.
(h) Special Service District. Any authority created pursuant to the Municipality Authorities Act of 1945 (53 P.S. §§ 301 et seq.) for the purpose of making business improvements or providing administrative services within a particular district.
(i) Tax delinquency. All City of Philadelphia, School District of Philadelphia and Special Services District taxes, charges, fees, rents or claims that the owner of the deteriorated property has not paid when due, whether or not liens for such have been filed in the Office of the Prothonotary of Philadelphia County, and shall include all penalties, additions, interest, attorneys' fees and costs due on such delinquent taxes, charges, fees, rents or claims. The Tax Delinquency shall also include all taxes, charges, fees, rents or claims that the owner of the deteriorated property has not paid at the time of the application for the abatement, and that accrue during the application process and during the abatement period.
(4) Exemption.
(a) Exemption amount.
(.1) The Board shall exempt from real estate taxes that portion of the assessment of the eligible property attributable to the actual cost of the qualified improvement. This amount shall be referred to as the assessable amount of qualified improvement.
(.2) The exemption from real estate taxes shall be limited to the qualified improvement for which an owner has applied for an exemption in the manner set forth in subsection (4)(c) below.
(b) Exemption schedule.
(.1) The Board shall exempt from real estate taxes the entire amount of the assessable amount of qualified improvement for a period of ten years, subject to the other requirements of this Section. After year ten, the abatement shall terminate. The exemption shall commence for the tax year immediately following the year in which City issues the final Certificate of Occupancy for commercial residential use of the property.
(.2) The exemption from real estate taxes granted under this Section shall be upon the property or portion thereof and shall not terminate upon the sale or exchange of the property or any portion of the property, except upon the sale of the property or a portion of the property to an owner who does not use the property for commercial residential use.
(c) Procedure for obtaining exemption.
(.1) At the time the record owner or its agent applies for the first building permit for the construction of the qualified improvement, the Department of Licenses and Inspection shall notify the building permit applicant of the possibility of a real estate tax exemption pursuant to this Section. Within sixty (60) days of the date on which the City issues the first building permit for the qualified improvement, the record owner of the deteriorated property shall apply to the Board for this real estate tax exemption. The application shall be in writing upon forms prescribed by the Board and must be filed within the specified time period.
(.2) The Board shall determine whether the abatement shall be granted. The Board shall forward a copy of the approved request for exemption, or any document showing that the Board has approved the application, to the owner.
(.3) The Board, in determining whether the abatement shall be granted, shall inquire of the Department of Revenue of the City of Philadelphia and Special Service District, if applicable, whether the owner is indebted for or on account of any tax delinquency. The Board shall withhold approval of the application until the owner pays or enters into an agreement with the City of Philadelphia, School District of Philadelphia, or the Special Services District to pay the tax delinquency. The Board shall revoke the abatement where the owner fails to pay as provided herein or becomes indebted for or on account of any tax delinquency.
(.4) In the event the original owner sells the property, or a portion of the property, for which the Board has granted an exemption and not revoked it, to a new owner, the new owner shall file with the Board an application for the continuation of the exemption within sixty (60) days of the date of the transfer of the property or portion of property. The Board shall continue the exemption so long as the new owner is not indebted for or on account of any tax delinquency and the new owner continues to use the property for commercial residential use. The Board shall revoke the exemption if the new owner, during the abatement term, became indebted for or on account of any tax delinquency or fails to use the property for commercial residential use.
(.5) Any revocation of the exemption shall not extend the ten year abatement period for which the owner would otherwise qualify.
(.6) The Board shall separately value the qualified improvement annually. After the City of Philadelphia has issued the final Certificate of Occupancy, the Board shall determine the portions of the improvement qualifying for exemption in accordance with the exemption schedule in subsection (4)(b) above.
(.7) The Board shall notify the record owner of the deteriorated property of the amount of the assessment approved for exemption and the valuation of the assessment. Within thirty (30) days of the notification of the valuation of the assessment and amount of assessment approved for exemption, the record owner may request a hearing before the Board to challenge the determination. The City and the record owner may appeal the final determination of the Board to the Court of Common Pleas as provided by law.
(d) Continuation of tax exemption; termination of tax exemption.
(.1) Once granted by the Board, the tax exemption shall continue in accordance with this Section for any portion of a residential improvement that continues to be used for commercial residential use provided that the owner annually files a certificate of continuing use so stating. The certificate shall be filed with the Board on such forms and contain such information as shall be prescribed by the Board.
(.2) The Board shall have authority to terminate a real estate tax exemption to the extent that the improvement ceases to be used for commercial residential use, on the failure of the owner to file an annual certificate of continuing use, or on the failure of the owner to pay any tax delinquency or comply with his agreement to pay.
(e) Other exemptions. This Section shall not preclude an exemption under any other Section of this Code for a portion of property not exempt under this Section.
(5) Regulations. The Board shall promulgate regulations establishing a procedure for evidencing that a property is an eligible property and for such other matters as may be consistent with this Section.
(6) Severability. If any sentence, clause, subsection or part of this Section is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this Ordinance. It is hereby declared as the intent of the Council that this Section would have been adopted had such unconstitutional, illegal or invalid sentence, clause, Section or part thereof been included herein.
(7) Effective Date. The provisions of this Section shall apply to applications for exemptions initially applied for on or after the date of enactment.
(8) Termination Date. The provisions of this Section shall terminate as of June 30, 2002. Any application for exemption received after June 30, 2002 shall be ineffective.
Notes
| 232 | Added, Bill No. 970274 (approved July 1, 1997). Enrolled bill numbered this as Section 19-1303(5); renumbered by Code editor. |
| 233 | "Local Economic Revitalization Tax Assistance Act", 1977, December 1, P.L. 237, No. 76, 72 P.S. §§ 4722 et seq. |
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