Bill 140717
Amending Chapter 19-3900 of The Philadelphia Code, entitled "Tax Exemptions for Longtime Owner-Occupants of Residential Properties," by specifying certain circumstances sufficient to demonstrate equitable ownership of a property under the Longtime Owner Occupants Program, 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 Committee on Finance, to which was referred Bill No. 140638, entitled "An ordinance amending Chapter 19-3900 of The Philadelphia Code, entitled 'Tax Exemptions for Longtime Owner-Occupants of Residential Properties,' by amending the eligibility requirements to make eligible properties owned by certain individuals who received assistance in the acquisition of the property as part of a government or non-profit hous…”
Chief Clerk · Stated Meeting, November 13, 2014 · Nov 13, 2014 · official transcript, this passage
Status timeline
- Sep 25, 2014Introduced and Referred · CITY COUNCIL
- Nov 12, 2014HEARING NOTICES SENT · Committee on Finance
- Nov 12, 2014HEARING HELD · Committee on Finance
- Nov 12, 2014AMENDED · Committee on Finance
- Nov 12, 2014REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- Nov 13, 2014ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Nov 13, 2014SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Nov 13, 2014READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
- Nov 20, 2014READ AND PASSED · CITY COUNCIL
- Dec 3, 2014SIGNED · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
Full text
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..Title Amending Chapter 19-3900 of The Philadelphia Code, entitled "Tax Exemptions for Longtime Owner-Occupants of Residential Properties," by specifying certain circumstances sufficient to demonstrate equitable ownership of a property under the Longtime Owner Occupants Program, under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-3900 of The Philadelphia Code is amended to read as follows: CHAPTER 19-3900. TAX EXEMPTIONS FOR LONGTIME OWNER-OCCUPANTS OF RESIDENTIAL PROPERTIES. * * * § 19-3902. Definitions. * * * (3) "Owner." (a) The owner of record, as recorded with the Department of Records; or (b) An equitable owner, defined as a person, other than the owner of record, who has inherited an interest in the property from the deceased owner of record; a person who has entered into an installment land contract to purchase the property from the owner of record; a person who was the owner of record before a fraudulent conveyance of the property occurred; or a person who can demonstrate some other ownership interest in the property; (c) Where the owner of record either is deceased or cannot be located, a person who has registered his or her name with the Department as the person to whom tax bills should be sent and who has been paying such bills for at least the preceding ten years. (d) Where the owner of record or equitable owner acquired the property from a spouse, due to death or divorce, or from a life partner, due to death or termination of the life partnership, th[e]at owner [of record] shall be deemed to have been the owner [of record] throughout the period of ownership of the transferring spouse or life partner. (e) Where the owner of record or equitable owner (i) acquired the property from a spouse, life partner, parent, stepparent, child, brother, sister, aunt, uncle, grandparent or step-grandparent, (ii) as of July 1 of the year immediately preceding the tax year, has been resident in the property for at least ten years, and (iii) has paid the majority of the expenses - including property taxes, maintenance and utilities bills - for the property during those ten years, that owner shall be deemed to have been the owner throughout the period of his or her residence in the property. * * * ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End