Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by providing for refunds of real estate taxes overpaid through rent by certain low income persons, directing the Revenue Department to develop procedures, guidelines, and forms whereby eligible taxpayers can obtain state and city refunds, and requiring property owners to provide informational materials to tenants; and amending Chapter 9-800 of the Philadelphia Code, entitled "Landlord and Tenant," by requiring landlords to complete and return Rent Certificates or other documentation necessary for tenants to apply for rent refund programs, prohibiting retaliation, and providing for enforcement and penalties; all under certain terms and conditions.