Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," to provide a credit against the tax for owners of condominiums and cooperatives who do not receive regular City refuse, recycling and bulk item collection services; all under certain terms and conditions.

Definitions.

Tax Year. The calendar year in which the real estate tax imposed by §19-1301 is due.

Base Year. The calendar year prior to the Tax Year.

An owner of a residential condominium

For a given Tax Year, the amount of the credit shall equal the amount the owner paid for refuse, recycling and bulk item collection services that were rendered to the condominium or cooperative during any portion of the Base Year when the City did not provide City regular refuse, recycling and bulk item collection at no cost at such condominium or cooperative; provided that the credit shall not exceed $200 for any Tax Year for each owner of a condominium and for each unit of a cooperative.

The tax credit provided by this Section shall be effective for Tax Year 2008 and thereafter.

Any tax credit provided under this Section may be taken only against the taxes due for the Tax Year, and no unused portion of such tax credit may be carried forward or backward to any other Tax Year.

To receive the tax credit provided by this Section, a taxpayer must make application on a form to be provided by the Revenue Department, which shall by regulation provide for the type of documentary proof required to establish eligibility for the tax credit

No tax credit granted under this Section shall count toward reducing the total amount of a parcel’s financial assessment due and owing to a neighborhood improvement district created pursuant to the Community and Economic Improvement Act, 53 P.S. § 18101 et. seq. or the Neighborhood Improvement District Act, 73 P.S. § 831 et. seq. or to a special services district created pursuant to the Municipal Authorities Act, 53 Pa. C.S. § 5601 et. seq.