Cap on Tax Increases.
Philadelphia Code § 19-1306
in effect§ 19-1306. Cap on Tax Increases.
(1) Notwithstanding the tax rate set forth in Section 19-1301 or any other law to the contrary, the tax levied on any real property shall not be greater than one hundred four percent (104%) of the prior year's tax levy; provided that the property is owned by the same person who owned the property at the time of the prior year's tax levy.
Notes
258 | Added, Bill No. 020577 (approved December 5, 2002). Section 2 of the Ordinance provides: "This Ordinance shall be effective upon enactment of authorizing legislation by the General Assembly." No such authorization has been passed as of January 18, 2019.
Source: City of Philadelphia, The Philadelphia Code and Home Rule Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-298094Fetched: 10/27/2026
