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CITY COUNCILMANIC ORDINANCE 1456-A, AS AMENDED 3 SECTION
19-1303 (4) OF THE PHILADELPHIA CODE
 New Construction for Residential Properties (sale/owner-occupant only)
This program offers an abatement from Real Estate Taxes for new construction of residential properties that will be sold upon completion. Below are instructions for applying for this abatement. Please be sure to also read the general instructions for all abatement applications.
Who Applies? Property owners/developers that are building the residence and selling it. Purchasers of newly constructed homes are not the applicant.
When to Apply? Within 60 days of the date the building permit is issued.
What Properties are Eligible? A dwelling unit in a single house, duplex, triplex, townhouse, rowhouse, or multi-family building (including condominiums and cooperative units).
What Improvements Qualify? Improvements made under a city-issued building permit that affect the assessed value of a property. Not all improvements will change the value of a property as determined by Office of Property Assessment evaluators.
When Does the Abatement Start? The first month after the title date.
How Long Does the Abatement Last? Ten years. During the abatement period, Real Estate Tax bills may change due to changes in tax rates and changes in assessed value not related to the improvement. The change in value due to the approved improvements will not be taxable.
Please Remember -
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Submit a separate application for each real estate parcel and/or for each individual end use
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Check off the type of abatement you are applying for on the application
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Use the official address as assigned by the Office of Property Assessment
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Attach the construction permit(s) to the application
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Include a mailing address, if different than the project address
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You must be in good standing for all payments due to the City at all times
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You must file your application on time
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After your application has been approved, you must submit the owner’s certificate
Return Completed Applications to:
City of Philadelphia – Office of Property Assessment
Abatement Unit
The Curtis Center – 3rd Floor West
601 Walnut Street
Philadelphia, PA 19106
Revised March 7, 2012
For more information, or to apply for any Tax Abatement Program,
contact the OPA by E-Mail,
or call at (215) 686-9270.
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