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Back to search resultsBill 020538-A

Amending Chapter 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," by providing that real estate taxes imposed by the Board of Education of the School District of Philadelphia on a property shall not increase in any one year by more than a specified percentage as the result of an increase in the assessed value of the property as returned by the Board of Revision of Taxes, under certain terms and conditions.

AI summary

This lapsed bill would have limited increases in Philadelphia School District real estate taxes caused by higher property assessments. For tax year 2003, it proposed using a taxable assessed value capped at 110% of the prior year's assessment, while allowing additional increases tied to new construction or improvements; it also addressed the tax rate for 2004 and later years.

File details

Status
LAPSED
Introduced
September 19, 2002
Sponsors
Anna Cibotti VernaAnna Cibotti VernaMAMichael A. NutterAOAngel OrtizAOAngel OrtizMarian B. TascoMarian B. TascoFJFrank J. DiCiccoJFJames F. KenneyFRFrank RizzoFRFrank RizzoDCDavid CohenDCDavid Cohen
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Full text

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1.

Chapter 19-1800 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION

§19-1801. Authorization of Tax.

(34)

For tax year 2003, the

[The] tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of three dollars and eleven and one-half cents ($3.115) on each one hundred dollars ($100) of [assessed value of taxable real property as returned by the Board of Revision of Taxes as the assessment made in the year 2002 for the imposition of tax for the year 2003]

the Taxable Assessed Value of the property, calculated as follows:

(a)

For tax year 2003, "Taxable Assessed Value" shall equal the lesser of (i) the assessed value of a property as returned by the Board of Revision of Taxes during 2002, or (ii) the sum of 110% of the assessed value of the property as returned by the Board of Revision of Taxes during 2001 plus any increase in the assessed value of the property as returned by the Board of Revision of Taxes during 2002 that is solely attributable to the construction of new buildings or structures or to new improvements made to existing buildings and structures.

(b)

Nothing in this subsection (34) shall affect the manner in which any eligible property is afforded a tax abatement authorized by any other provision of this Code, and the Board of Revision of Taxes shall continue to administer the abatement programs in the same manner in which it currently administers those programs. The Board of Revision of Taxes and the Department of Revenue shall promulgate any necessary regulations to effectuate Council’s intent as expressed in this subsection.

(35)

For tax years 2004 and thereafter, the tax imposed by the Board of Education of the School District of Philadelphia shall be at the rate of three dollars and eleven and one-half cents ($3.115) on each one hundred dollars ($100) of assessed value of taxable real property as returned by the Board of Revision of Taxes in the preceding year.

§19-1802. Administration and Enforcement.

(2)

Any real estate taxes imposed by the Board of Education for tax year 2003, whether authorized by this Code or otherwise, shall be imposed on the Taxable Assessed Value of property calculated in accordance with the provisions of §19-1801(34).

____________________________

Explanation:

[Brackets] indicates matter deleted.

Italics

indicate new matter added.

End

File history

Sometimes city council's record keeping is not complete. This timeline reflects the information on the council's legistar website.
  1. Council actionCITY COUNCIL

    Amended

    Council actionCITY COUNCIL

    Ordered placed on final passage calendar for next meeting.

    Council actionCITY COUNCIL

    Read

  2. Council actionCITY COUNCIL

    Ordered placed on next week`s second reading calendar

  3. Council actionCITY COUNCIL

    Ordered printed and placed on next first reading calendar

  4. Council actionCommittee on Finance

    Reported favorably

    Council actionCommittee on Finance

    Hearing held

  5. Council actionCommittee on Finance

    Recessed

    Council actionCommittee on Finance

    Hearing held

  6. Council actionCITY COUNCIL

    Introduced

    Pass
    Council actionCITY COUNCIL

    Referred