Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for certain deferrals of payment of a certain portion of Real Estate Taxes due the City of Philadelphia or the Philadelphia School District, for owner-occupied properties that are the owner's primary residence, with a limitation of five years.

Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for certain deferrals of payment of a certain portion of Real Estate Taxes due the City of Philadelphia or the Philadelphia School District, for owner-occupied properties that are the owner's primary residence, with a limitation of five years. — Open Common Ground