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BillENACTED

Bill 050740

Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed Forces of the United States who is called to active duty outside the Commonwealth of Pennsylvania; all under certain terms and conditions.

Introduced Sep 15, 2005Committee on FinanceOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember KenneyCouncilmember KenneyCouncilmember KrajewskiCouncilmember Krajewski

From the floor

Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.

  1. “…ING majority of all members having voted in the affirmative, this bill passes. We will now consider Bill No. 050740.”

    Council President Verna · Stated Meeting, December 1, 2005 · Dec 1, 2005 · official transcript, this passage

  2. “…er Section 19-201 of The Philadelphia Code to annually certify compliance with Section 17-104"; and Bill No. 050740, entitled "An ordinance amending Chapter 19-1300 of The Philadelphia Code, entitled 'Real Estate Taxes,' by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed Forces of the United States"; and Bill No. 050741, entitled "An ordinanc…”

    Chief Clerk · Stated Meeting, November 17, 2005 · Nov 17, 2005 · official transcript, this passage

  3. “And Bill No. 050740, an ordinance amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed 11/17/05 - STATED - 1ST READING Forces.”

    Chief Clerk · Stated Meeting, November 17, 2005 · Nov 17, 2005 · official transcript, this passage

Status timeline

  1. Sep 15, 2005
    Referred · CITY COUNCIL
  2. Sep 15, 2005
    Introduced · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Kenney that this matter be Introduced. The motion carried unanimously.

  3. Nov 14, 2005
    HEARING NOTICES SENT · Committee on Finance
  4. Nov 14, 2005
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
  5. Nov 14, 2005
    AMENDED · Committee on Finance
  6. Nov 14, 2005
    HEARING HELD · Committee on Finance
  7. Nov 17, 2005
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  8. Nov 17, 2005
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Blackwell that this matter be SUSPEND THE RULES OF THE COUNCIL. The motion carried unanimously.

  9. Nov 17, 2005
    ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  10. Dec 1, 2005
    READ · CITY COUNCIL
  11. Dec 1, 2005
    PASSED · CITY COUNCIL

    Recorded result: Pass

    A motion was made that this matter be PASSED. The motion carried by the following vote:

  12. Dec 15, 2005
    SIGNED · 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," by providing for a tax credit against real estate taxes for a member of the National Guard or a reserve component of the Armed Forces of the United States who is called to active duty outside the Commonwealth of Pennsylvania; 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 * * * §19-1309. Tax Credit for Reserve and National Guard Members Called to Active Duty. (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) A member of the National Guard or a member of a reserve component of the armed forces of the United States who is called to active duty outside the Commonwealth of Pennsylvania shall be entitled to a credit against the tax imposed by §19-1301, as follows: (a) The credit shall apply only with respect to property that is the principal residence of the person called to active duty; (b) For a given Tax Year, the credit shall equal the amount of tax due on the property, multiplied by a fraction equal to the number of days the person served on active duty outside the Commonwealth of Pennsylvania during the Base Year, divided by the number of days in the Base Year. If the person called to active duty owns the property as a tenant in common, the credit amount shall be reduced by multiplying such amount by the person's fractional share of ownership of the property (there shall be no reduction of the credit amount if the person called to active duty owns the property as a joint tenant or as a tenant by the entireties). (c) The tax credit provided by this Section shall be effective for Tax Year 2007 and thereafter. (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. * * * _____________________________________ Explanation: Italics indicate new matter added. ..End 2