Bill 130123
Amending Section 2-305 of The Philadelphia Code, entitled "Office of Property Assessment; Chief Assessment Officer; Powers and Duties," by providing for standards for tax exemptions and for documentation requirements, 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.
“Bill No. 130274, entitled "An ordinance amending Title 14 of The Philadelphia Code by repealing and replacing Section 14-507, entitled '/CDO, Central Delaware Riverfront Overlay District,' to provide for new special controls, and by amending Section 14-702, entitled 'Floor Area Bonuses,' to provide area and height bonuses for the Central Delaware Riverfront"; and Bill No. 130330, entitled "An ordinance to amend the P…”
Chief Clerk · Stated Meeting, June 13, 2013 · Jun 13, 2013 · official transcript, this passage
“The Committee on Finance, to which was referred Bill No. 130009, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Business Income and Receipts Tax,' as it relates to non-profit activity"; and Bill No. 130123, entitled "An ordinance amending Section 2-305 of The Philadelphia Code, entitled 'Office of Property Assessment; Chief Assessment Officer; Powers and Duties,' by providing for…”
Chief Clerk · Stated Meeting, June 6, 2013 · Jun 6, 2013 · official transcript, this passage
Status timeline
- Feb 21, 2013Introduced and Referred · CITY COUNCIL
- Apr 23, 2013HEARING NOTICES SENT · Committee of the Whole
- Apr 23, 2013RECESSED · Committee of the Whole
- Apr 24, 2013Re-Referred · CITY COUNCIL
- May 23, 2013HEARING NOTICES SENT · Committee on Finance
- May 23, 2013HEARING HELD · Committee on Finance
- May 23, 2013REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- Jun 6, 2013ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Jun 6, 2013SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Jun 6, 2013ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
- Jun 13, 2013READ AND PASSED · CITY COUNCIL
- Jun 25, 2013SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
Full text
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..Title Amending Section 2-305 of The Philadelphia Code, entitled "Office of Property Assessment; Chief Assessment Officer; Powers and Duties," by providing for standards for tax exemptions and for documentation requirements, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Section 2-305 of The Philadelphia Code is amended to read as follows: § 2-305. Office of Property Assessment; Chief Assessment Officer; Powers and Duties. * * * (2) Except as Council may ordain from time to time, the Chief Assessment Officer shall: * * * (k) Consider and determine applications for tax abatement and tax exemption. (.1) The Chief Assessment Officer shall only grant an exemption for a purely public charity or otherwise under Section 204 of the General County Assessment Law, Act of 1933, P.L. 853, as amended, 72 P.S. § 5020-204, with respect to real property: (A) In which the exempt entity has legal or equitable title; (B) From which the exempt entity derives no income other than from the recipients of the bounty of the exempt entity; and (C) That is occupied, and actually and regularly used, for the purpose or purposes which entitled the exempt entity to such exemption, and only with respect to such portion of the real property that is used for such purposes. (.2) To the extent inconsistent with the foregoing, the provisions of Section 204(a)(11), (13) of the General County Assessment Law, Act of 1933, P.L. 853, as amended, 72 P.S. § 5020-204 (relating to libraries and fire and rescue stations), shall control. (.3) An exempt entity shall annually file with the Office of Property Assessment a sworn statement, in form satisfactory to the Chief Assessment Officer and accompanied by such documentation as may be necessary, certifying: (A) Its continued status as a purely public charity. (B) With respect to all property for which exemption is claimed, the uses to which the property is put and how those uses further the purpose or purposes which entitle the entity to the exemption. (C) The portion of exempt property used for such purposes. (.4) Any claim of additional property or additional portion of property subject to exemption shall require an additional application to the Chief Assessment Officer. * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End 1 2