Localmedium impact · 4/10substantive200084

Council Votes to Overhaul Tax Abatement Rules Amid Growing Concerns About Compliance Requirements

Official:Amending Chapter 19-1300 of The Philadelphia Code, entitled “Real Estate Taxes,” by modifying the requirements regarding eligibility based on tax compliance in order to apply for certain tax abatements, all under certain terms and conditions.

Sponsor: Councilmember Henon

Introduced: January 30, 2020

: Committee on Finance

abatementsfinance taxation

No one voted on this bill

This bill was introduced in the 2020–2023 Council term and when that term ran out. The public record shows no committee vote and no floor vote at any stage, so no member of Council ever went on record for or against it.

That is not unusual here. Of the 8,465 bills introduced between 2000 and 2025, 1,624 lapsed without a single recorded vote. Ninety percent of bills that became law carry a roll call. Three percent of lapsed bills do. How this works.

Plain-Language Summary

This bill proposes to change who is eligible for certain tax abatements by modifying requirements based on tax compliance.

What This Bill Does

AI-written. Every figure is checked against the bill text.

Modifies the eligibility requirements for certain tax abatements based on tax compliance.
Requires the Board of Revision of Taxes to inquire with the Department of Revenue about a taxpayer's delinquent taxes, charges, fees, rents, or claims when determining eligibility for exemptions.
Includes in the definition of "delinquent" taxes, charges, fees, rents, or claims, not only those for which liens have been filed, but also those that are unpaid, including penalties, additions, interest, and costs.
Applies these changes to tax abatements for improvements to residential properties under Section 19-1303(2) of The Philadelphia Code.