Amending Chapter 19-2900 of The Philadelphia Code, entitled "Senior Citizen Low Income Special Tax Provisions," to modify parameters of special tax provisions for low-income seniors, including the deadline for filing an application, all under certain terms and conditions.

THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-2900 of The Philadelphia Code is hereby amended to read as follows:

CHAPTER 19-2900. SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS

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§ 19-2904. Application; Proof of Claim.

(1) Except as otherwise provided in this subsection, an application for real estate tax refund or forgiveness of taxes shall be filed with the Department on or before the [thirty-first day of January]

thirtieth day of September

of the calendar year in which real estate taxes are due and payable, provided however, that for calendar year 2019, an application for real estate tax refund or forgiveness of taxes shall be filed with the Department on or before the fifteenth day of March. Only one taxpayer for each homestead shall be entitled to the real estate tax refund or forgiveness of taxes. If two or more persons residing at any homestead meet the qualification for a real estate tax refund or forgiveness of taxes they may determine among themselves who shall receive the refund or forgiveness of taxes. If they are unable to agree, the Department shall determine to whom the refund or forgiveness of taxes is to apply.

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Taxpayers who would have been entitled to a refund or forgiveness of real estate taxes under the provisions of this Chapter in any prior tax year shall be deemed to have filed a timely application for that tax year, subject to the following:

(.1) Taxpayers eligible under this extended deadline provision must be eligible for a refund or forgiveness of real estate taxes under the provisions of this Chapter as of the date the application is filed with the Department.

(.2) Taxpayers eligible under this provision shall be entitled to receive forgiveness of that part of their real estate tax liability attributable to any real estate tax rate increase or an increase in the assessed value of the taxpayer's homestead in prior tax years

, but no earlier than tax year 2018,

in which the taxpayer would have qualified for relief. Such taxpayers shall not be entitled to a refund or credit for any real estate taxes paid for prior tax years; and

(.3) The Department shall affirmatively identify taxpayers eligible under this provision

to the maximum extent possible by using all local, state, and federal government data, as well as consumer reporting data, that is obtainable by reasonable efforts. Upon identifying eligible taxpayers, the Department shall

automatically enroll them in the program.

SECTION 2. Effective Date. This Ordinance shall take effect immediately.

End