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BillENACTED

Bill 180138

Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," regarding terms of payment agreements, all under certain terms and conditions.

Introduced Feb 22, 2018Committee on FinanceOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember ParkerCouncilmember Parker

From the floor

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

  1. “…nd a transfer of property from PHA or a PHA-controlled PLP to a wholly owned subsidiary of PHA; and Bill No. 180138, entitled an Ordinance amending Chapter 19-1300 of the Philadelphia Code, entitled "Real Estate Taxes," regarding terms of payment agreements; and Bill No. 180139, entitled an Ordinance amending Section 19-1806 of The Philadelphia Code, entitled "Authorization of Realty Use and Occupancy Tax," to revise…”

    Chief Clerk · Stated Meeting, April 5, 2018 · Apr 5, 2018 · official transcript, this passage

  2. “…d a transfer of property from PHA or a PHA-controlled PLP to a wholly owned subsidiary of PHA"; and Bill No. 180138, entitled "An ordinance amending Chapter 19-1300 of The Philadelphia Code, entitled 'Real Estate Taxes,' regarding terms of payment agreements"; and Bill No. 180139, entitled "An ordinance amending Section 19-1806 of The Philadelphia Code, entitled 'Authorization of Realty Use and Occupancy Tax,' to rev…”

    Chief Clerk · Stated Meeting, March 22, 2018 · Mar 22, 2018 · official transcript, this passage

Status timeline

  1. Feb 22, 2018
    Introduced and Referred · CITY COUNCIL

    Recorded result: Pass

    A motion was made by Councilmember Parker that this matter be Introduced and Referred to the Committee on Finance. The motion carried unanimously.

  2. Mar 19, 2018
    HEARING NOTICES SENT · Committee on Finance
  3. Mar 19, 2018
    HEARING HELD · Committee on Finance
  4. Mar 19, 2018
    AMENDED · Committee on Finance
  5. Mar 19, 2018
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee on Finance
  6. Mar 22, 2018
    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.

  7. Mar 22, 2018
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  8. Mar 22, 2018
    READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
  9. Apr 5, 2018
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

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

  10. Apr 18, 2018
    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," regarding terms of payment agreements, all under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows: TITLE 19. FINANCE, TAXES AND COLLECTIONS. * * * CHAPTER 19-1300. REAL ESTATE TAXES. * * * §19-1305. Authorization for Installment Payment Agreements and Tax Foreclosure Prevention Programs, Waiving Additions to Tax and Abating Interest and Penalties Otherwise Due Pursuant to Section 19-1303, and Requiring Commencement of Enforcement Action. * * * (2) Authorization for Installment Payments and Tax Foreclosure Prevention Programs; Waiver of Additions to Tax; Abatement of Interest and Penalties and Requiring Commencement of Enforcement Action. * * * (f) Terms of Payment Agreements. (.1) Maintenance of Current Taxes. While enrolled in a payment agreement pursuant to this Section, a taxpayer generally is obligated to pay the current year real estate taxes that come due and owing during each subsequent year. Provided that, nothing in this paragraph shall preclude a taxpayer enrolled in a payment agreement pursuant to this Section from entering into a deferral of taxes under § 19-1307. And further provided that, so long as a taxpayer is eligible for a Tier 4 agreement or for an agreement based on an Individual Financial Assessment under subsection (d)(.3)(.e), the Department shall add current year taxes to the payment agreement unless the taxpayer directs the Department otherwise; a taxpayer who is otherwise compliant with the agreement shall be deemed to be in full compliance. A taxpayer who is compliant with any agreement approved under subsection 19-1305(d) shall be treated as paying property taxes in a timely manner and the taxpayer shall be deemed not in default on real estate tax subject to such agreement. SECTION 2. This Ordinance shall take effect immediately. ___________________________________ Explanation: Italics indicate new matter added. ..End