(1) Real property shall be eligible for the exemptions provided for under this Chapter if it meets all of the following conditions:
(a) The property is owned and occupied by a longtime owner-occupant on January 1 of the tax year.
(b) The property is the principal residence and domicile of the longtime owner-occupant.
(c) The property is located in an eligible long-established residential area or area of deteriorated, vacant or abandoned homes and properties as defined by Section 19-3904.
(d) All real estate taxes on the property are current or subject to a payment agreement that is not in default, except in the following circumstances:
(.1) A taxpayer shall not be found ineligible pursuant to this subsection (d) while the taxpayer has an application for a payment agreement pending determination by the Department of Revenue.
(e) (.1) For applications filed in or before calendar year 2018: The property has not previously received an abatement of taxes under Section 19-1303.2, 19-1303.3, 19-1303.4 or 19-1303.5. For applications filed in or after calendar year 2019: The property has not received an abatement of taxes under Section 19-1303.2, 19-1303.3, 19-1303.4 or 19-1303.5 during the time in which the property was owned by the current owner or, where the owner qualifies as an owner under subsection 19-3903(3)(d) or (e), during the time in which the property was owned by the spouse, life partner, parent, stepparent, child, brother, sister, aunt, uncle, grandparent or step-grandparent from whom the current owner acquired the property. 721
(.2) This condition of eligibility shall not apply to a property the owner of which received or benefitted from assistance provided in connection with the acquisition of the property as part of a government or nonprofit subsidized low or moderate income housing program. 722
(f) For each year, the total household income is less than or equal to 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 Area Median Income. 723
(g) Where the owner is not the owner of record, the owner makes a good faith effort to obtain record title within three years of applying for the exemption provided for by this Chapter 19-3900. Upon a determination that the owner has not made the required good faith effort, the OPA may notify the owner in writing that the exemption is being revoked; provided that, the OPA shall not revoke an exemption unless the OPA had previously notified the owner in writing of this obligation at the time of the owner's application or thereafter, and at least three years prior to the revocation. 724
Notes
| 721 | |
| 722 | Amended, Bill No. 181103 (became law March 7, 2019). |
| 723 | Section 2 of Bill No. 120340-AAAA provides: "Subsection 19-3903(f) of The Philadelphia Code, as added by Section 1 of this ordinance, shall take effect upon authorization of the General Assembly, and shall apply to all applications filed before or after such date. All other provisions of this ordinance shall take effect immediately." That authorization was provided by Act of November 27, 2013, P.L. 1077, No. 94. Amended, Bill No. 160012 (approved March 29, 2016); amended, Bill No. 170901 (approved April 18, 2018); amended, Bill No. 220497 (approved July 27, 2022). |
| 724 | Added, Bill No. 181103 (became law March 7, 2019). |