READ AND PASSED

The enacted bill sets standards for when the Office of Property Assessment may grant real-estate tax exemptions to purely public charities and other entities covered by state law. It requires exempt entities to file an annual sworn statement documenting their charitable status, property uses, and the portion of property used for qualifying purposes; claims for additional property or additional exempt space require a new application.

Amending Section 2-305 of The Philadelphia Code, entitled "Office of Property Assessment; Chief Assessment Officer; Powers and Duties," by providing for standards for tax exemptions and for documentation requirements, all under certain terms and conditions.