PASSED

This enacted measure changed Philadelphia’s real estate non-utilization tax for vacant lots and abandoned properties. It revised which properties qualify, set different tax rates for abandoned properties and vacant lots, changed how the tax is collected, and added conditions for appealing the tax.

Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by amending Chapter 19-2500 entitled "Real Estate Non-Utilization Tax" by changing the definition of vacant and abandoned property for the purpose of taxation under this section, changing the rate of assessment of the tax and modifying the means of collection, all under certain terms and conditions.