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BillENACTED

Bill 030013

Amending Section 19-1801 of The Philadelphia Code, entitled "Authorization of Tax," to further authorize the Board of Education of the School District of Philadelphia to impose a tax on real estate within the City of Philadelphia; and to restate the rates of taxation in tabular form; all under certain terms and conditions.

Introduced Jan 28, 2003Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember Miller

From the floor

Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.

  1. “Aye. The ayes are 16, the nays are 0. A majority of all Members of Council having voted in the affirmative, the Bill passes. The next Bill to be called for consideration is Bill No. 030013. THE”

    Council President Verna · Stated Meeting, May 29, 2003 · May 29, 2003 · official transcript, this passage

  2. “And Bill No. 030013, an ordinance amending Section 19-1801 of the Philadelphia Code entitled "Authorization of Tax."”

    Chief Clerk · Stated Meeting, May 15, 2003 · May 15, 2003 · official transcript, this passage

Status timeline

  1. Jan 28, 2003Introduced · CITY COUNCIL
  2. Jan 28, 2003Referred · CITY COUNCIL
  3. Mar 24, 2003HEARING NOTICES SENT · Committee of the Whole
  4. Mar 24, 2003HEARING HELD · Committee of the Whole
  5. Mar 24, 2003RECESSED · Committee of the Whole
  6. Mar 25, 2003HEARING HELD · Committee of the Whole
  7. Mar 25, 2003RECESSED · Committee of the Whole
  8. Apr 2, 2003HEARING HELD · Committee of the Whole
  9. Apr 2, 2003RECESSED · Committee of the Whole
  10. Apr 7, 2003HEARING HELD · Committee of the Whole
  11. Apr 7, 2003RECESSED · Committee of the Whole
  12. Apr 8, 2003HEARING HELD · Committee of the Whole
  13. Apr 8, 2003RECESSED · Committee of the Whole
  14. Apr 14, 2003HEARING HELD · Committee of the Whole
  15. Apr 14, 2003RECESSED · Committee of the Whole
  16. Apr 28, 2003HEARING NOTICES SENT · Committee of the Whole
  17. Apr 28, 2003HEARING HELD · Committee of the Whole
  18. Apr 28, 2003RECESSED · Committee of the Whole
  19. May 5, 2003HEARING NOTICES SENT · Committee of the Whole
  20. May 5, 2003HEARING HELD · Committee of the Whole
  21. May 5, 2003RECESSED · Committee of the Whole
  22. May 13, 2003HEARING HELD · Committee of the Whole
  23. May 13, 2003REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  24. May 15, 2003ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  25. May 15, 2003SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  26. May 15, 2003ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  27. May 29, 2003READ · CITY COUNCIL
  28. May 29, 2003PASSED · CITY COUNCIL
  29. Jun 5, 2003SIGNED · MAYOR

Official documents

Documents open on the City of Philadelphia’s legislative site.

Full text

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..Title Amending Section 19-1801 of The Philadelphia Code, entitled "Authorization of Tax," to further authorize the Board of Education of the School District of Philadelphia to impose a tax on real estate within the City of Philadelphia; and to restate the rates of taxation in tabular form; all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Section 19-1801 of The Philadelphia Code is hereby amended to read as follows: §19-1801. Authorization of Tax. (1) The Board of Education of The School District of Philadelphia is authorized to impose an annual tax for school district purposes on real estate within the City of Philadelphia for the [year:] years 1964 through 2004 and thereafter. [ (a) 1964 (b) 1965 (c) 1966 (d) 1967 (e) 1968 (f) 1969 (g) 1970 (h) 1971 (i) 1972 (j) 1973 (k) 1974 (l) 1975 (m) 1976 (n) 1977 (o) 1978 (p) 1979 (q) 1980 (r) 1981 (s) 1982 (t) 1983 (u) 1984 (v) 1985 (w) 1986 (x) 1987 (y) 1988 (z) 1989 (aa) 1990 (bb) 1991 (cc) 1992 (dd) 1993 (ee) 1994 (ff) 1995 (gg) 1996 (hh) 1997 (ii) 1998 (jj) 1999 (kk) 2000 (ll) 2001 (mm) 2002 (nn) 2003 and thereafter.] (2) For each of the following years, the tax imposed by the Board of Education of the School District of Philadelphia shall be at the following respective rates on each one hundred dollars ($100) of assessed value of taxable real property as returned by the Board of Revisions of Taxes as the assessment made in the year immediately preceding the stated year: Year of Tax Tax Rate 1964 to 1965 $0.12 1966 to 1973 $0.425 1974 $0.825 1975 to 1976 $1.125 1977 to 1980 $1.225 1981 to 1983 $1.60 1984 $1.90 1985 to 1988 $2.295 1989 to 1990 $2.445 1991 to 2002 $2.844 2003 and each year thereafter $3.115 (3) If the Commonwealth of Pennsylvania fails to provide legislation enabling City Council to enact Bill No. 131, introduced April 26, 1984, providing for the imposition of Business Privilege Taxes for Fiscal Year 1985, or if City Council fails to adopt Bill No. 131 for Fiscal Year 1985, the rate of tax shall be two (2) dollars and four and one-half (41/2) cents for the year 1985. (4) In the event that a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that City Council lacked the authority to impose this rate effective July 1, 1988 for the year 1989, the rate shall revert to two dollars twenty-nine and one-half cents ($2.291/2) on each one hundred ($100) dollars of taxable real property for the year 1989. [ (2) The tax imposed by the Board of Public Education of the School District of Philadelphia shall be at the rate of twelve and one-half (121/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made: (a) in the year 1963 for the imposition of tax for the year 1964; and (b) in the year 1964 for the imposition of tax for the year 1965. (3) The tax imposed by the Board of Public Education of the School District of Philadelphia shall be at the rate of forty-two and one-half (421/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1965 for the imposition of tax for the year 1966. (4) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of forty-two and one-half (421/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1966 for the imposition of tax for the year 1967. (5) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of forty-two and one-half (421/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1967 for imposition of tax for the year 1968. (6) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of forty-two and one-half (421/2) cents of each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1968 for imposition of tax for the year 1969. (7) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of forty-two and one-half (421/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1969 for imposition of tax for the year 1970. (8) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of one (1) dollar and twelve and one-half (121/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1975 for the imposition of tax for the year 1976. (9) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of one (1) dollar and twenty-two and one-half (221/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1976 for the imposition of tax for the year 1977. (10) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of one (1) dollar and twenty-two and one-half (221/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1977 for the imposition of tax for the year 1978. (11) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of one (1) dollar and twenty-two and one-half (221/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1978 for the imposition of tax for the year 1979. (12) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of one (1) dollar and twenty-two and one-half (221/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1979 for the imposition of tax for the year 1980. (13) The tax imposed by the Board of Education of The School District of Philadelphia shall be at the rate of one (1) dollar and sixty (60) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1981 for the imposition of tax for the year 1982. (14) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of one (1) dollar and sixty (60) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1982 for the imposition of tax for the year 1983. (15) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of one (1) dollar and ninety (90) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1983 for the imposition of tax for the year 1984. (16) The tax imposed by the Board of Education of The School District of Philadelphia shall be at the rate of two ($2.00) dollars and twenty-nine and one-half ($.295) cents on each one hundred ($100.00) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1985 for the imposition of tax for the year 1986. (17) The tax imposed by the Board of Education of The School District of Philadelphia shall be at the rate of two (2) dollars and twenty-nine and one-half (291/2) cents on each one hundred ($100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1984 for the imposition of tax for the year 1985; provided, that, if the Commonwealth of Pennsylvania fails to provide legislation enabling City Council to enact Bill No. 131, introduced April 26, 1984, providing for the imposition of Business Privilege Taxes for Fiscal Year 1985, or if City Council fails to adopt Bill No. 131 for Fiscal Year 1985, the rate of tax shall be two (2) dollars and four and one-half (41/2) cents for the year 1985. (18) The tax imposed by the Board of Education of The School District of Philadelphia shall be at the rate of two (2) dollars and twenty-nine and one-half (291/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1986 for the imposition of tax for the year 1987. (19) The tax imposed by the Board of Education of The School District of Philadelphia shall be at the rate of two (2) dollars and twenty-nine and one-half (291/2) cents on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1987 for the imposition of tax for the year 1988. (20) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars forty-four and one-half cents ($2.441/2) on each one hundred ($100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1988 for the imposition of tax for the year 1989. Provided that, in the event that a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that City Council lacked the authority to impose this rate effective July 1, 1988 for the year 1989, the rate shall revert to two dollars twenty-nine and one-half cents ($2.291/2) on each one hundred ($100) dollars of taxable real property for the year 1989. (21) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars forty-four and one-half cents ($2.441/2) on each one hundred ($100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1989 for the imposition of tax for the year 1990. (22) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars eighty-four and four-tenths cents ($2.844) on each one hundred ($100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1990 for the imposition of tax for the year 1991. (23) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars eighty-four and four-tenths cents ($2.844) on each one hundred ($100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1991 for the imposition of tax for the year 1992. (24) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred ($100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1992 for the imposition of tax for the year 1993. (25) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars eighty-four and four-tenths cents (2.844) on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1993 for the imposition of tax for the year 1994. (26) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1994 for the imposition of tax for the year 1995. (27) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1995 for the imposition of tax for the year 1996. (28) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1996 for the imposition of tax for the year 1997. (29) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1997 for the imposition of tax for the year 1998. (30) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1998 for the imposition of tax for the year 1999. (31) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred (100) dollars of assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 1999 for the imposition of tax for the year 2000. (32) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred dollars ($100) of assessed value of taxable real property as returned by the Board of Revisions of Taxes as the assessment made in the year 2000 for the imposition of tax for the year 2001. (33) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on each one hundred dollars ($100) of assessed value of taxable real property as returned by the Board of Revisions of Taxes as the assessment made in the year 2001 for the imposition of tax for the year 2002. (34) The tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of three dollars and eleven and one-half cents ($3.115) on each one hundred dollars ($100) of assessed value of taxable real property as returned by the Board of Revisions of Taxes as the assessment made in the year 2002 for the imposition of tax for the year 2003.] SECTION 2. The deletion from and addition to portions of Section 19-1801 of The Philadelphia Code effected by this Ordinance is not intended to change any rates of taxation or any other matter with respect to any tax year, but is intended only to restate those rates in a more easily readable form. ____________________________ Explanation: [Brackets] indicates matter deleted. Italics indicate new matter added. ..End 1 7