Amending Chapter 19-1300 of The Philadelphia Code, entitled “Real Estate Taxes,” by providing for refunds of real estate taxes overpaid through rent by certain low income persons, directing the Revenue Department to develop procedures, guidelines, and forms whereby eligible taxpayers can obtain state and city refunds, and requiring property owners to provide informational materials to tenants; and amending Chapter 9-800 of the Philadelphia Code, entitled “Landlord and Tenant,” by requiring landlords to complete and return Rent Certificates or other documentation necessary for tenants to apply for rent refund programs, prohibiting retaliation, and providing for enforcement and penalties; all under certain terms and conditions. WHEREAS, The Commonwealth of Pennsylvania, through the Property Tax/Rent Rebate Program, has long recognized that a portion of rent, set in statute as 20 percent, represents property tax passed through to tenants; and WHEREAS, Homeowners receive meaningful relief through the City’s Homestead Exemption and related property tax programs, but renters-who are similarly impacted by property tax burdens embedded in rent-are left without an equivalent form of local relief; and WHEREAS, The Commonwealth’s Property Tax/Rent Rebate Program provides critical assistance to renters in need, but does not relieve eligible tenants of the entire 20 percent property tax burden that is passed down through their rent; and WHEREAS, Critically, the Commonwealth’s Property Tax…
CITY COUNCIL
This Bill was Introduced.