REPORTED FAVORABLY, RULE SUSPENSION REQUESTED

This enacted law clarifies that certain real estate tax abatements for residential, commercial, industrial, and other business properties can be denied or withdrawn when the taxpayer owes delinquent City or School District taxes, including unpaid wage taxes. Applicants must provide information about their tax status and either pay what they owe or enter into a payment agreement; the Board of Revision of Taxes can withdraw the abatement if the taxpayer later fails to pay or follow the agreement.

Amending Chapter 19-1300 of The Philadelphia Code, entitled "Real Estate Taxes," by clarifying definitions and process regarding qualification for certain tax abatements based on tax delinquency, all under certain terms and conditions.