READ AND PASSED

This enacted bill changes Philadelphia’s real estate tax and Realty Use and Occupancy Tax rules for taxpayers who appealed their property assessment during the specified period. If they meet the payment and filing conditions, additions, interest, penalties, and certain costs do not accrue while the appeal is pending; tax bills are limited to specified prior-year amounts, with 30 days to pay any balance after a final decision.

Amending Sections 19-1303 of The Philadelphia Code, entitled "Discounts and Additions to Tax," and 19-1806, entitled "Authorization of Realty Use and Occupancy Tax," by further tolling additions, interest and penalties when the assessed value of property is under appeal and further limiting tax payments due based on certain assessments under appeal; all under certain terms and conditions.