Bill 171009
Amending Section 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," by tolling additions, interest and penalties on real estate tax when the assessed value of property is under appeal and limiting tax payments due based on certain assessments under appeal; 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. 180939-A, entitled "An ordinance amending Chapter 9-3900 of The Philadelphia Code, entitled 'Property Licenses and Owner Accountability,' to modify application and notice requirements"; and Bill No. 180940-A, entitled "An ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled 'Business Income and Receipts Taxes,' to modify application requirements for commercial Stated Meeting December 13, 201…”
Chief Clerk · Stated Meeting, December 13, 2018 · Dec 13, 2018 · official transcript, this passage
“The Committee on Finance, to which was referred Bill No. 171009, entitled "An ordinance amending Section 19-1303 of The Philadelphia Code, entitled 'Discounts and Additions to Tax,' by tolling additions, interest and penalties on real estate when the assessed value of property is under appeal and limiting tax payments due based on certain assessments under appeal"; and Bill No. 180909, entitled "An ordinance amending…”
Chief Clerk · Stated Meeting, December 6, 2018 · Dec 6, 2018 · official transcript, this passage
Status timeline
- Nov 16, 2017Introduced and Referred · CITY COUNCIL
- Dec 1, 2017HEARING NOTICES SENT · Committee on Finance
- Dec 1, 2017HEARING HELD · Committee on Finance
- Dec 1, 2017RECESSED · Committee on Finance
- Jun 6, 2018HEARING NOTICES SENT · Committee on Finance
- Jun 6, 2018HEARING HELD · Committee on Finance
- Jun 6, 2018RECESSED · Committee on Finance
- Dec 5, 2018HEARING NOTICES SENT · Committee on Finance
- Dec 5, 2018HEARING HELD · Committee on Finance
- Dec 5, 2018AMENDED · Committee on Finance
- Dec 5, 2018REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
- Dec 6, 2018ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
- Dec 6, 2018SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
- Dec 6, 2018READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
- Dec 13, 2018READ AND PASSED · CITY COUNCIL
- Jan 24, 2019NO ACTION TAKEN · MAYOR
Official documents
Documents open on the City of Philadelphia’s legislative site.
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..Title Amending Section 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," by tolling additions, interest and penalties on real estate tax when the assessed value of property is under appeal and limiting tax payments due based on certain assessments under appeal; all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Section 19-1303 of The Philadelphia Code is hereby amended to read as follows: § 19-1303. Discounts and Additions to Tax. * * * (6.1) Notwithstanding the provisions of 19-1303(3) through (5) herein, for real estate taxes due for tax year 2019 and thereafter, no additions, interest or penalties shall accrue while an appeal of a property's assessed value is pending, provided: (a) the Taxpayer has timely filed with the Board of Revision of Taxes such appeal of the property's assessed value for tax year 2019; and (b) the Taxpayer has paid by March 31 of the year in which such taxes are due an amount equal to the real estate taxes due on the property for Tax Year 2018. * * * (7.1) Where the Taxpayer has timely filed an appeal of the assessed value with the Board of Revision of Taxes within the time period specified in subsection (6.1)(a), and a final determination has not been made on the appeal by the Board or by a court of competent jurisdiction upon further appeal, the Department shall bill the taxpayer for the year in which such taxes are payable no more than the amount due for real estate taxes for Tax Year 2018. (8) Where a taxpayer has complied with the provisions of subsection (6), or (6.1), any outstanding balance for any tax year which remains due after a final determination of an assessment appeal shall be deemed to have been paid when due if payment in full is received by the Department within thirty (30) days of the date of the final determination. Commencing thirty (30) days after final determination of the appeal, amounts due and unpaid shall accrue additions, interest and penalties in accordance with subsections (3) through (5) as if the thirty-first day after the date of final determination were April 1 of the tax year. ___________________________________ Explanation: [Brackets] indicate matter deleted. Italics indicate new matter added. ..End