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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.