§ 19-3902. Definitions. 696

   (1)   Longtime owner-occupant. Any person who, as of July 1 of the year immediately preceding the tax year has owned and occupied the same dwelling as a principal residence and domicile within the City of Philadelphia for at least ten continuous years, or any person who, as of July 1 of the year immediately preceding the tax year has owned and occupied the same dwelling as a principal residence and domicile within the City of Philadelphia for at least five years if that person received assistance in the acquisition of the property as part of a government or nonprofit housing program.

   (2)   Principal residence. The dwelling place of a person, including the principal house and lot, and such lots as are used in connection therewith which contribute to its enjoyment, comfort and convenience. For purposes of this Chapter, the term may also include a building with a maximum of one commercial establishment and a maximum of three residential units of which one residential unit must be the principal residence of the longtime owner-occupant.

   (3)   Owner. 697

      (a)   The owner of record, as recorded with the Department of Records; or

      (b)   An equitable owner, defined as a person, other than the owner of record, who has inherited an interest in the property from the deceased owner of record; a person who has entered into an installment land contract to purchase the property from the owner of record; a person who was the owner of record before a fraudulent conveyance of the property occurred; or a person who can demonstrate some other ownership interest in the property; or

      (c)   Where the owner of record either is deceased or cannot be located, a person who has registered his or her name with the Department as the person to whom tax bills should be sent and who has been paying such bills for at least the preceding ten years.

      (d)   Where the owner of record or equitable owner acquired the property from a spouse, due to death or divorce, or from a life partner, due to death or termination of the life partnership, that owner shall be deemed to have been the owner throughout the period of ownership of the transferring spouse or life partner.

      (e)   Where the owner of record or equitable owner (i) acquired the property from a spouse, life partner, parent, stepparent, child, brother, sister, aunt, uncle, grandparent or step-grandparent, (ii) as of July 1 of the year immediately preceding the tax year, has been resident in the property for at least ten years, and (iii) has paid the majority of the expenses – including property taxes, maintenance and utilities bills – for the property during those ten years, that owner shall be deemed to have been the owner throughout the period of his or her residence in the property.

   (4)   Eligible property. The principal residence and domicile of an eligible taxpayer under Section 19-3903.

   (5)   OPA. Office of Property Assessment.

   (6)   Income. As defined at 24 Code of Federal Regulations (C.F.R.) Section 5.609 (referred to as "Part 5 annual income").

 

Notes

696	Subsection (7) added, Bill No. 160012 (approved March 29, 2016); subsection (7) deleted, Bill No. 170901 (approved April 18, 2018).
697	Amended, Bill No. 140717 (approved December 3, 2014).