THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Section 19-1405 of The Philadelphia Code is hereby amended to read as follows:
§ 19-1405. Excluded Transactions.
The tax imposed by Section 19-1403 shall not be imposed upon:
(6) A transfer between
spouses
[husband and wife], between persons who were previously
spouses
[husband and wife] who have since been divorced, provided the property or interest therein subject to such transfer was acquired by the
spouses
[husband and wife] or
one spouse
[husband or wife] prior to the granting of the final decree in divorce, between parent and child or the spouse of such child, between stepparent and stepchild or the spouse of a stepchild, between brother or sister or spouse of a brother or sister, between a grandparent and grandchild or the spouse of such grandchild and between any life partners, except that a subsequent transfer by the grantee within one year shall be subject to tax as if the grantor were making such transfer. The parties to any such a transfer shall jointly sign the Philadelphia Real Estate Transfer Tax Certification Affidavit as issued by the Revenue Department. For purposes of this paragraph, the term "life partner" shall mean a member of a Life Partnership that is verified pursuant to § 9-1123.
SECTION 2. This Ordinance shall take effect immediately.
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Explanation:
[Brackets] indicate matter deleted.
Italics
indicate new matter added.
End