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BillENACTED

Bill 040022

Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing that no change by the Board of Revision of Taxes to the ratios it uses to calculate assessed value shall be effective unless Council by ordinance adjusts real estate tax rates so that such change is revenue neutral, or unless Council otherwise approves such change by ordinance; all under certain terms and conditions.

Introduced Jan 22, 2004Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember NutterCouncilmember Goode

From the floor

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

  1. “Two-thirds majority of the Members of Council having not voted in the affirmative, the Mayor's veto is sustained. The Council will now proceed under a special of order of business to the reconsideration of Bill No. 040022. This bill was also passed by the Council at its May 31, 2004 Session and was returned disapproved by the Mayor to today's Session of Council. At this time, the Chair recognizes Councilman Nutter.”

    Council President Verna · Stated Meeting, June 10, 2004 · Jun 10, 2004 · official transcript, this passage

  2. “Thank you, Madam President. Madam President, I move that Council reconsider Bill No. 040022 which was approved by Council on may 31, 2004. (Duly seconded.)”

    Councilman Nutter · Stated Meeting, June 10, 2004 · Jun 10, 2004 · official transcript, this passage

  3. “The ayes have it, the motion carries. Council will now reconsider the vote by which Bill No. 040022 -”

    Council President Verna · Stated Meeting, June 10, 2004 · Jun 10, 2004 · official transcript, this passage

  4. “Thank you. The motion carries. Council will reconsider the vote by which Bill No. 040022 was passed. And at this time, I recognize Councilman Nutter.”

    Council President Verna · Stated Meeting, June 10, 2004 · Jun 10, 2004 · official transcript, this passage

  5. “Bill No. 040022, an ordinance amending Chapter 19-1300 of The Philadelphia Code entitled "Real Estate Taxes" by providing that no change by the Board of Revision of Taxes to the ratios it uses to calculate assessed values shall be effective unless Council by ordinance adjust real estate that such change is revenue neutral or unless Council otherwise approve such change by ordinance, under certain terms and conditions…”

    Chief Clerk · Stated Meeting, June 10, 2004 · Jun 10, 2004 · official transcript, this passage

  6. “A majority of all Members having voted in the affirmative, this bill passes. The next bill to be called for consideration is Bill No. 040022. THE”

    Council President Verna · Stated Meeting, May 31, 2004 · May 31, 2004 · official transcript, this passage

Status timeline

  1. Jan 22, 2004Re-Referred · CITY COUNCIL
  2. Jan 22, 2004Introduced · CITY COUNCIL
  3. May 10, 2004HEARING NOTICES SENT · Committee of the Whole
  4. May 10, 2004HEARING HELD · Committee of the Whole
  5. May 10, 2004RECESSED · Committee of the Whole
  6. May 12, 2004HEARING HELD · Committee of the Whole
  7. May 12, 2004RECESSED · Committee of the Whole
  8. May 17, 2004HEARING HELD · Committee of the Whole
  9. May 17, 2004RECESSED · Committee of the Whole
  10. May 18, 2004HEARING HELD · Committee of the Whole
  11. May 18, 2004RECESSED · Committee of the Whole
  12. May 24, 2004HEARING NOTICES SENT · Committee of the Whole
  13. May 24, 2004HEARING HELD · Committee of the Whole
  14. May 24, 2004REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  15. May 25, 2004ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  16. May 25, 2004SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  17. May 25, 2004ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  18. May 31, 2004READ · CITY COUNCIL
  19. May 31, 2004READ · CITY COUNCIL
  20. May 31, 2004PASSED · CITY COUNCIL
  21. Jun 10, 2004VETOED · MAYOR
  22. Jun 10, 2004RECONSIDERED · CITY COUNCIL
  23. Jun 10, 2004VETO OVERRIDDEN · CITY COUNCIL

Official documents

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

Full text

Read the full text as published

..Title Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing that no change by the Board of Revision of Taxes to the ratios it uses to calculate assessed value shall be effective unless Council by ordinance adjusts real estate tax rates so that such change is revenue neutral, or unless Council otherwise approves such change by ordinance; all under certain terms and conditions. ..Body WHEREAS, The Board of Revision of Taxes ("BRT") has announced its intention to assess properties at 100% of market value beginning with assessments for tax year 2006; and WHEREAS, The BRT's intent is that Council will adjust real estate tax rates so that the change to 100% of market value will be revenue neutral; and WHEREAS, It is Council's intent in enacting this ordinance to ensure that no change by the BRT to assessment ratios will be effective unless Council by ordinance adjusts real estate tax rates so that the change to the assessment ratios is revenue neutral, or unless Council otherwise by ordinance approves such change; now, therefore, THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-1300 of The Philadelphia Code is hereby amended to read as follows: CHAPTER 19-1300. REAL ESTATE TAXES. * * * §19-1308. Assessment Ratio Changes by the Board of Revision of Taxes. (1) Definitions. (a) Assessment Ratio. Either the ratio the BRT uses to determine the market value of a property from its actual market value (71% for tax year 2004), or the pre-determined ratio the BRT uses to determine the assessed value of a property from its market value (32% for tax year 2004). (b) BRT. Board of Revision of Taxes. (2) Whenever the BRT proposes to change an Assessment Ratio, it shall file notice of such proposal with the Clerk of Council, with copies to all members of Council. No such change to an Assessment Ratio shall be effective unless: (a) Council by ordinance adjusts real estate tax rates (both under this Chapter and under Chapter 19-1800) to a level that Council finds will render the change in Assessment Ratio approximately revenue neutral. Such a finding shall be contained in the ordinance adjusting real estate tax rates, but it shall not be reviewable, and no tax rate shall be subject to challenge on the ground that Council's finding of approximate revenue neutrality was in error; or (b) Council by ordinance makes a finding as to the impact the change in Assessment Ratio will have on tax revenues, and expressly approves such impact and the change in Assessment Ratio. Such ordinance may also adjust real estate tax rates (both under this Chapter and under Chapter 19-1800) to lessen the revenue impact of the change in Assessment Ratio. (3) If the BRT has filed notice of a proposal to change an Assessment Ratio with the Clerk of Council, but no ordinance required by subsection (2) has been enacted into law at the time the BRT must certify its assessments, then the BRT shall certify assessments based upon the Assessment Ratio last used by the BRT. _____________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End. ?? ?? ?? ?? 2