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CITY COUNCILMANIC ORDINANCE 1130, AS AMENDED 2 SECTION 19-1303
(3) OF THE PHILADELPHIA CODE
 PURPOSE:
TO OFFER AN ABATEMENT FROM REAL ESTATE TAXES ON IMPROVEMENTS TO INDUSTRIAL,
COMMERCIAL AND OTHER BUSINESS PROPERTIES.
1. THIS ORDINANCE APPLIES TO ALL APPLICATIONS TIMELY FILED ON OR AFTER OCTOBER
04, 2000.
2. APPLICATIONS MUST BE FILED WITH THE BOARD WITHIN SIXTY (60) DAYS FROM THE
DATE ON WHICH THE BUILDING PERMIT TO CONSTRUCT IS ISSUED BY THE DEPARTMENT OF
LICENSES AND INSPECTIONS.
3. APPROVED APPLICATIONS WILL RECEIVE A TEN-YEAR ABATEMENT ON 100% OF THE VALUE
ADDED BY THE IMPROVEMENT. THIS ABATEMENT COMMENCES ON JANUARY 1 OF THE TAX YEAR
IMMEDIATELY FOLLOWING THE YEAR IN WHICH THE DEPARTMENT OF LICENSES AND
INSPECTIONS (L&I) ISSUES ITS CERTIFICATE OF OCCUPANCY. IF L&I DOES NOT
ISSUE ITS CERTIFICATE OF OCCUPANCY, THEN THE ABATEMENT WILL COMMENCE ON JANUARY
1, OF THE TAX YEAR IMMEDIATELY FOLLOWING THE YEAR IN WHICH THE APPLICANT
SUBMITS AN "AFFIDAVIT IN LIEU OF L&I'S CERTIFICATE ISSUANCE". THIS
AFFIDAVIT IS AVAILABLE UPON REQUEST FROM THE BOARD OF REVISION OF TAXES.
4. CONTINUING ENTITLEMENT OF AN ABATEMENT TO A RESIDENTIAL UNIT USED AS "OTHER
BUSINESS PROPERTY" DURING THE ABATEMENT TERM IS SUBJECT TO THESE CONDITIONS:
A.) THE ABATEMENT GRANTED TO A RESIDENTIAL UNIT(S) WILL REMAIN IN EFFECT SO LONG
AS EACH UNIT IS CONTINUOUSLY OCCUPIED BY A TENANT. UPON TRANSFER, CONVEYANCE OR
POSSESSION OF ANY UNIT(S) TO AN OWNER-OCCUPANT(S), THE ABATEMENT WILL
TERMINATE.
B.) ANNUALLY, THE PROPERTY OWNER MUST TIMELY SUBMIT COMPLETED CERTIFICATES OF
CONTINUING USE WITH THE BOARD OF REVISION OF TAXES. PLEASE CONSULT THE
CERTIFICATE FOR SPECIFIC FILING INSTRUCTIONS.
5. THE OWNER OF THE EXEMPTED REAL ESTATE MUST REMAIN IN COMPLIANCE WITH
COUNCILMANIC ORDINANCE 1202(SECTION 19-1303(3) D(3)(C) THE PHILADELPHIA CODE)
RELATING TO DELINQUENCIES.
2 Section 19-1303(3) (A), reads: At the time a building permit for the
construction of an improvement is applied for, the Department of Licenses and
Inspections shall notify the applicant by printed notice of the possibility of
an abatement under this bill. Within sixty (60) days from the date of the
building permit issued the taxpayer shall apply to the Board of Revision of
Taxes for such abatement. The application shall be in writing upon forms
prescribed by the Board.
For more information, or to apply for any Tax Abatement Program,
contact the BRT by E-Mail,
or call at (215) 686-9270.
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