PASSED

The enacted bill amended Philadelphia’s realty transfer tax rules to exempt property transfers between financially interdependent people who live together, share basic living needs, and have been responsible for each other’s welfare for at least six months. Eligible people must file a sworn affidavit with the Revenue Department, while registered Life Partners can use their registration as proof; a transfer made by the recipient within one year can still be taxed.

Amending Chapter 19-1400 of The Philadelphia Code, entitled "Realty Transfer Tax," by exempting transactions between certain financially interdependent persons, including, but not limited to, domestic partners, whether of the same or opposite sex; all under certain terms and conditions.