THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1300 of The Philadelphia Code is hereby amended as follows:
CHAPTER 19-1300. REAL ESTATE TAXES.
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§ 19-1301.1. Homestead Exclusion.
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(4) Administration and procedure.
(a) Except as otherwise provided in this subsection
,
no later than [September 13]
October 31
of the year prior to the year in which the tax is due, the owner or owners of real property may apply to the OPA for designation of property as homestead property. Such application shall be in such form as the OPA shall prescribe, consistent with any form mandated by the Department of Community and Economic Development.
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SECTION 2. This Ordinance shall become effective immediately.
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Explanation:
[Brackets] indicate matter deleted.
Italics
indicate matter added.
End