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§ 19-1308 — Assessment Ratio

The Philadelphia Code (2026 Code: The Philadelphia Code and Home Rule Charter current through October 8, 2026) · Philadelphia Code § 19-1308

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§ 19-1308. Assessment Ratio.

(1) For assessments returned by the Office of Property Assessment in the year 2012 other than as required pursuant to subsections 19-1301(1)(b) and 19-1801(2)(b), the Established Predetermined Ratio to be used by the Office of Property Assessment in determining the assessed value of real property shall be one-tenth of one percent (0.1%). For assessments returned by the Office of Property Assessment in the year 2013 and thereafter, the Established Predetermined Ratio, to be used by the Office of Property Assessment in determining the assessed value of real property, shall be one hundred percent (100%). Notes 262 | Added, Bill No. 040022 (became law June 10, 2004); Caption and Section amended, Bill No. 120175-AA (approved June 30, 2012).