Bill 150144
Amending Section 2-305 of The Philadelphia Code, entitled "Office of Property Assessment; Chief Assessment Officer; Powers and Duties," by modifying the documentation requirements for real estate tax exemption, 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.
“To the President and members of the Council of the City of Philadelphia, I am pleased to advise you that on March 26 and April 7, 2015, I signed all of the bills which were passed by Council at its session on March 26, 2015, except Bill Nos. 140906-A and 140907, which I am returning without my signature. And I am pleased to advise you that on April 7, 2015, I signed Bill No. 150144, which was passed by Council at its…”
Chief Clerk · Stated Meeting, April 9, 2015 · Apr 9, 2015 · official transcript, this passage
“To the President and members of the Council of the City of Philadelphia, the Committee on Finance, Bill No. 150078, entitled "An ordinance amending Subsection 19-2604, Subparagraph (8) of The Philadelphia Code, entitled 'Green Roofs' Tax Credit,' to change the requirements for the credit and make other technical changes"; and Bill No. 150144, entitled "An ordinance amending Section 2-305 of The Philadelphia Code, ent…”
Chief Clerk · Stated Meeting, March 19, 2015 · Mar 19, 2015 · official transcript, this passage
Status timeline
- Feb 26, 2015Introduced and Referred · CITY COUNCIL
- Mar 16, 2015HEARING NOTICES SENT · Committee on Finance
- Mar 16, 2015HEARING HELD · Committee on Finance
- Mar 16, 2015REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- Mar 19, 2015ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Mar 19, 2015SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Mar 19, 2015READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
- Mar 26, 2015READ AND PASSED · CITY COUNCIL
- Apr 7, 2015SIGNED · 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 modifying the documentation requirements for real estate tax exemption, 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: * * * (l) 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)] (.3) 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