Localmedium impact · 5/10substantive200558

New Residential Construction Tax Breaks Tightened as City Council Votes to Reform Exemption Rules

Official:Amending Section 19-1303.4 of The Philadelphia Code, entitled “Authorization to Offer Exemption from Real Estate Taxes on New Construction of Residential Properties,” by modifying the start date of certain changes to tax abatements with respect to new construction of residential properties, all under certain terms and conditions.

Sponsor: Councilmember Henon

Introduced: October 15, 2020

housing planning 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 changes the tax exemption rules for new residential construction in Philadelphia. If a property is built before December 31, 2023, it gets a full 10-year tax break. If built after that date, the exemption gradually decreases over 10 years.

What This Bill Does

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

The bill changes the start date of tax exemptions for new residential construction in Philadelphia, setting December 31, 2023, as the cutoff date.
Properties built before December 31, 2023, will be eligible for a full 10-year tax exemption.
Properties built after December 31, 2023, will have a gradually decreasing exemption over 10 years, rather than a full exemption.
The bill modifies the Exemption Schedule of Section 19-1303.4 of The Philadelphia Code to reflect the new start date and exemption terms.