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CITY COUNCILMANIC ORDINANCE 961, AS AMENDED 1 SECTION
19-1303 (2) OF THE PHILADELPHIA CODE
PURPOSE:TO
OFFER AN ABATEMENT FROM REAL ESTATE TAXES ON IMPROVEMENTS TO EXISTING
RESIDENTIAL PROPERTIES
1. THIS ORDINANCE APPLIES TO ALL APPLICATIONS TIMELY FILED WITH THE BOARD OF
REVISION OF TAXES ON OR AFTER APRIL 25, 2003.
2. THE APPLICATION MUST BE SUBMITTED TO THE BOARD OF REVISION OF TAXES NO LATER
THAN DECEMBER 31 IN THE SAME YEAR THAT THE BUILDING PERMIT TO CONSTRUCT IS
ISSUED.
3. THE STRUCTURE MUST CONTAIN ONE OR MORE DWELLING UNITS LOCATED IN AN ELIGIBLE
NEIGHBORHOOD, OR THE STRUCTURE CONTAINS ONE OR MORE DWELLING UNITS THAT IS /
ARE CERTIFIED BY THE DEPT. OF LICENSES AND INSPECTIONS OR THE DEPT. OF HEALTH
AS UNFIT FOR HUMAN HABITATION; OR HAS BEEN THE SUBJECT OF ANY ORDER TO BE
VACATED, CONDEMNED OR DEMOLISHED BY REASON OF NONCOMPLIANCE WITH LAWS,
ORDINANCES, OR REGULATIONS OF THE CITY OF PHILADELPHIA.
4. THE ABATEMENT TERM IS FOR TEN YEARS ON EACH ELIGIBLE DWELLING UNIT.
5. THE ABATEMENT IS LIMITED TO THAT PORTION OF VALUE ATTRIBUTED TO THE COST OF
IMPROVEMENT.
6. THE ABATEMENT WILL COMMENCE ON JANUARY 1 IN THE TAX YEAR IMMEDIATELY
FOLLOWING THE YEAR THAT THE IMPROVEMENT IS CERTIFIED COMPLETE BY THE PROPERTY
OWNER. THE COMPLETION CERTIFICATION MUST BE MADE IN WRITING TO THE BOARD OF
REVISION OF TAXES. ABATEMENT UNIT THE CURTIS CENTER, 601 WALNUT STREET, SUITE 300 WEST, PHILA., PA 19106
7. THE OWNER OF THE ABATED REAL ESTATE MUST REMAIN IN COMPLIANCE WITH
COUNCILMANIC ORDINANCE 1202 (SECTION 19-1303(2) F(3) THE PHILADELPHIA CODE)
RELATING TO DELINQUENCIES.
Section 19-1303(2) (F), reads: Procedure for obtaining ABATEMENT: At the time
the building permit is approved for the construction of an improvement for
which abatement is sought the Permit Issuing Division of the Department of
Licenses and Inspections shall notify in writing the applicant of the
possibility of an abatement under this ordinance. The taxpayer shall apply in
writing upon forms prescribed by the Board of Revision of Taxes. 1

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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