(1) The Council of the City of Philadelphia finds that:
(a) There are numerous vacant and abandoned properties throughout the City.
(b) The existence of vacant and abandoned properties within the City contributes to the deterioration of the City's viable real estate.
(c) Vacant and abandoned properties sometimes place a greater demand on essential City services such as police and fire protection and some services performed by the Departments of Licenses and Inspections and Health than do occupied properties comparably assessed for real estate tax purposes.
(d) The owners of vacant and abandoned properties do not always contribute a fair share of the costs of providing the foregoing essential City services financed in part by real estate tax revenues which revenues are solely based on the assessed value of properties.
(e) Some properties are deliberately left vacant by their owners in the hope that real estate values will increase thereby enabling such owners to sell these properties at a substantial profit without making any of the required repairs or improvements to the property.
(f) The non-utilization of property whether for profit speculation, tax benefit or any other purposes is the making use of that property and as such is a privilege incident to the ownership of the property.
(g) Owners of vacant properties must be encouraged to use said properties in a positive manner to stop the spread of deterioration and to increase the stock of viable real estate within the City.
(h) Owners of vacant and abandoned properties must be required, through the City's power to tax, to pay a fair share of the cost of providing certain essential City service.
The following words, terms and phrases, when used in this Chapter, shall have the meanings ascribed to them in this Section, except in those instances where the context clearly indicates a different meaning:
(1) Abandoned Property. 445 Any property that is not a vacant lot, as defined in this Section; and which has:
(a) either:
(.1) remained continuously unoccupied during the privilege year and for the prior four calendar years; or
(.2) has been licensed as vacant for the entire privilege year in accordance with the provisions of subsection 9-3902(4); and either
(b) (.1) (in the case of property containing one or more buildings used in whole or in part for one or more dwelling units immediately prior to the time such property became vacant) has been under continuous designation as a public nuisance pursuant to Section PM-109 446 or Section PM-108 during the privilege year and for the year immediately preceding the privilege year; or
(.2) (in the case of property containing one or more buildings none of which were used in whole or in part for one or more dwelling units immediately prior to the time such property became vacant) has been under continuous citation by an agency of the City for violation of Philadelphia Code provisions relating to the health or safety of citizens during the privilege year and for the year immediately preceding the privilege year; or
(2) Continuously Unoccupied. Any property which is listed during the entire privilege year as vacant in the records of the Board of Revision of Taxes, or is designated by the Department of Licenses and Inspections as vacant during both the privilege year and the year immediately preceding the privilege year, shall be deemed continuously unoccupied during the privilege year.
(3) Privilege Year. The twelve (12) month period corresponding to the calendar year.
(4) Actively Marketed. Means good faith efforts by the owner of the property to obtain one or more occupants of the property. Such good faith efforts may include (without limitation) one or more of the following:
(a) making substantial financial expenditures, in comparison with the value of the property; or
(b) listing the property for sale or lease, or both, with one or more real estate brokers, for a price and on terms, or for a rental, that is realistic considering the fair market or fair market rental value of the property; or
(c) advertising (using one or more signs on the property and at least one other medium) the availability of the property for sale or rental for a price and on terms, or at a rental, that is realistic considering the fair market value or fair rental value of the property.
Sporadic attempts to sell or lease the property during the privilege year may be viewed as not constituting a good faith marketing effort.
(a) is unimproved or contains no buildings that are in compliance with all provisions of The Philadelphia Code relating to the health or safety of citizens; and
(b) has a lien for demolition of any structures by the Department of Licenses and Inspections.
Notes
| 445 | |
| 446 | Enrolled bill incorrectly referenced "PM-310". |
| 447 | Enrolled bill incorrectly referenced "PM-302.0". |
| 448 | Added, Bill No. 000028 (approved June 22, 2000), effective January 1, 2001. |
(1) A tax upon the privilege of utilizing property as vacant and abandoned property within the City during any privilege year commencing with the privilege year beginning January 1, 1982, and every privilege year thereafter, is hereby imposed and assessed for 1982, and each year thereafter through and including calendar year 2000.
(2) A tax upon the privilege of utilizing property as a vacant lot or abandoned property within the City during any privilege year commencing with the privilege year beginning January 1, 2001, and every privilege year thereafter, is hereby imposed and assessed for 2001, and each year thereafter.
Notes
| 449 | Amended, Bill No. 000028 (approved June 22, 2000), effective January 1, 2001. |
Loading...