Official:Amending Chapter 19-3900 of The Philadelphia Code, entitled “Tax Exemptions for Longtime Owner-Occupants of Residential Properties,” to extend the tax provision to trusts that own property for the benefit of a natural person, all under certain conditions.
Sponsor: Councilmember Young
Introduced: April 23, 2026
Status: Introduced, step 1 of 4
This bill amends the tax exemption law for longtime owner-occupants of residential properties in Philadelphia to allow trusts that own property for a natural person's benefit to qualify for the exemption under certain conditions.
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This bill protects public revenue by ensuring that trusts claiming tax exemptions are transparent and legitimate, preventing potential tax evasion and abuse of the system. It ensures that only trusts with a genuine connection to a natural person benefit from the exemption, and requires them to demonstrate a clear paper trail of ownership and transfer. By strengthening the application process, the bill helps to safeguard the integrity of the tax system and maintain fairness for all taxpayers.
This bill unfairly burdens taxpaying homeowners by allowing trusts that own property for the benefit of a natural person to escape taxes, potentially worth millions, while providing no clear guidelines or accountability for the trusts, which may be owned by non-residents or even corporations, and can be altered without public knowledge. The bill also creates an enforcement burden on the Department, which must now verify the history of property ownership and review complex trust documents, diverting resources away from other critical functions. By setting a precedent for special tax exemptions, this bill may encourage further exploitation of loopholes, leading to an unfair and inefficient tax system.
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