Bill 050740
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed Forces of the United States who is called to active duty outside the Commonwealth of Pennsylvania; all under certain terms and conditions.
Introduced by
From the floor
Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.
“Aye. The ayes are 16, the nays are zero. A 12/1/05 - STATED - 2ND READING majority of all members having voted in the affirmative, this bill passes. We will now consider Bill No. 050740.”
Council President Verna · Stated Meeting, December 1, 2005 · Dec 1, 2005 · official transcript, this passage
“To the President and members of the Council of the City of Philadelphia, the Committee on Finance, to which was referred Bill No. 050615 entitled "An ordinance amending Section 17-104 of The Philadelphia Code, entitled 'Prerequisites to the execution of City contracts,' by requiring any City depository authorized to accept City deposits under Section 19-201 of The Philadelphia Code to annually certify compliance with…”
Chief Clerk · Stated Meeting, November 17, 2005 · Nov 17, 2005 · official transcript, this passage
“And Bill No. 050740, an ordinance amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed 11/17/05 - STATED - 1ST READING Forces.”
Chief Clerk · Stated Meeting, November 17, 2005 · Nov 17, 2005 · official transcript, this passage
Status timeline
- Sep 15, 2005Referred · CITY COUNCIL
- Sep 15, 2005Introduced · CITY COUNCIL
- Nov 14, 2005HEARING NOTICES SENT · Committee on Finance
- Nov 14, 2005REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- Nov 14, 2005AMENDED · Committee on Finance
- Nov 14, 2005HEARING HELD · Committee on Finance
- Nov 17, 2005ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Nov 17, 2005SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Nov 17, 2005ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
- Dec 1, 2005READ · CITY COUNCIL
- Dec 1, 2005PASSED · CITY COUNCIL
- Dec 15, 2005SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
Full text
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..Title Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed Forces of the United States who is called to active duty outside the Commonwealth of Pennsylvania; all under certain terms and conditions. ..Body 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 * * * §19-1309. Tax Credit for Reserve and National Guard Members Called to Active Duty. (1) Definitions. (a) Tax Year. The calendar year in which the real estate tax imposed by §19-1301 is due. (b) Base Year. The calendar year prior to the Tax Year. (2) A member of the National Guard or a member of a reserve component of the armed forces of the United States who is called to active duty outside the Commonwealth of Pennsylvania shall be entitled to a credit against the tax imposed by §19-1301, as follows: (a) The credit shall apply only with respect to property that is the principal residence of the person called to active duty; (b) For a given Tax Year, the credit shall equal the amount of tax due on the property, multiplied by a fraction equal to the number of days the person served on active duty outside the Commonwealth of Pennsylvania during the Base Year, divided by the number of days in the Base Year. If the person called to active duty owns the property as a tenant in common, the credit amount shall be reduced by multiplying such amount by the person's fractional share of ownership of the property (there shall be no reduction of the credit amount if the person called to active duty owns the property as a joint tenant or as a tenant by the entireties). (c) The tax credit provided by this Section shall be effective for Tax Year 2007 and thereafter. (d) To receive the tax credit provided by this Section, a taxpayer must make application on a form to be provided by the Revenue Department, which shall by regulation provide for the type of documentary proof required to establish eligibility for the tax credit. * * * _____________________________________ Explanation: Italics indicate new matter added. ..End 2