Bill 110130
Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," to provide a credit against the tax for owners of condominiums and cooperatives and planned community units who do not receive regular City refuse, recycling and bulk item collection services; 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.
“The ayes have it and the resolution is adopted. The Chief Clerk will please read the title of Bill No. 110130.”
Council President Verna · Stated Meeting, December 8, 2011 · Dec 8, 2011 · official transcript, this passage
“Bill No. 110130, entitled "An ordinance amending Chapter 19-1300 of The Philadelphia Code, entitled 'Real Estate Taxes,' to provide a credit against the tax for owners of condominiums and cooperatives and planned community units who do not receive regular City refuse, recycling and bulk item collection services"; and Bill No. 110671, entitled "An ordinance authorizing the revision of lines and grades on a portion of…”
Chief Clerk · Stated Meeting, October 27, 2011 · Oct 27, 2011 · 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. 110130, entitled "An ordinance amending Chapter 19-1300 of The Philadelphia Code, entitled 'Real Estate Taxes,' to provide tax for owners of condominiums and cooperatives and planned community units who do not receive regular City refuse, recycling and bulk item collection services"; and B…”
Chief Clerk · Stated Meeting, October 20, 2011 · Oct 20, 2011 · official transcript, this passage
“Thank you, Madam President. I move that the rules of Council be suspended so as to permit first reading of these bills just reported from committee, with the exception of Bill No. 110130. (Duly seconded.)”
Councilwoman Tasco · Stated Meeting, October 20, 2011 · Oct 20, 2011 · official transcript, this passage
“It has been moved and properly seconded that the rules of Council be suspended so as to permit first reading this day of the bills just reported from committee, with the exception of Bill No. 110130. All in favor will indicate by saying aye. (Aye.)”
Council President Verna · Stated Meeting, October 20, 2011 · Oct 20, 2011 · official transcript, this passage
“The ayes have it, and the bills just read will be placed on our First Reading Calendar for today. Bill No. 110130 will be placed on our First Reading Calendar for our next session of Council. The Chair now recognizes Councilman Greenlee for a report from the Committee on Law and Government.”
Council President Verna · Stated Meeting, October 20, 2011 · Oct 20, 2011 · official transcript, this passage
Status timeline
- Mar 3, 2011Introduced and Referred · CITY COUNCIL
- Oct 4, 2011HEARING NOTICES SENT · Committee on Finance
- Oct 4, 2011Cancellation of Scheduled Public Hearing · Committee on Finance
- Oct 18, 2011HEARING NOTICES SENT · Committee on Finance
- Oct 18, 2011HEARING HELD · Committee on Finance
- Oct 18, 2011REPORTED FAVORABLY · Committee on Finance
- Oct 20, 2011ORDERED PRINTED AND PLACED ON NEXT FIRST READING CALENDAR · CITY COUNCIL
- Oct 27, 2011READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
- Dec 8, 2011READ · CITY COUNCIL
- Dec 8, 2011PASSED · CITY COUNCIL
- Dec 22, 2011NO ACTION TAKEN - POCKET VETO · MAYOR
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," to provide a credit against the tax for owners of condominiums and cooperatives and planned community units who do not receive regular City refuse, recycling and bulk item collection services; 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. * * * §19-1310. Tax Credit for Condominium and Cooperative and Planned Community Unit Owners. (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) An owner of a residential condominium (as defined in 68 Pa. C.S.A. §3103) or the owner of a residential cooperative (as defined in 68 Pa. C.S.A. §4103) or the owner of a residential planned community unit (as defined in 68 Pa. C.S.A. §5103) who did not receive regular City refuse, recycling and bulk item collection at no cost at such condominium or cooperative or planned community unit during all or part of a Base Year shall be entitled to a credit against the tax imposed by §19-1301, as follows: (a) For a given Tax Year, the amount of the credit shall equal the amount the owner paid for refuse, recycling and bulk item collection services that were rendered to the condominium or cooperative or planned community during any portion of the Base Year when the City did not provide City regular refuse, recycling and bulk item collection at no cost at such condominium or cooperative or planned community; provided that the credit shall not exceed $200 for any Tax Year for each owner of a condominium and for each unit of a cooperative and for each owner of a planned community unit. (b) The tax credit provided by this Section shall be effective for Tax Year 2012 and thereafter. (c) Any tax credit provided under this Section may be taken only against the taxes due for the Tax Year, and no unused portion of such tax credit may be carried forward or backward to any other Tax Year. (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. (3) No tax credit granted under this Section shall count toward reducing the total amount of a parcel's financial assessment due and owing to a neighborhood improvement district created pursuant to the Community and Economic Improvement Act, 53 P.S. § 18101 et. seq. or the Neighborhood Improvement District Act, 73 P.S. § 831 et. seq. or to a special services district created pursuant to the Municipal Authorities Act, 53 Pa. C.S. § 5601 et. seq. * * * _____________________________________ Explanation: Italics indicate new matter added. ..End 2