General

The Pennsylvania Philadelphia Real Estate Tax Amendment may be appearing on the November 2018 ballot in Pennsylvania.  It would allow first class cities, the only one to which is Philadelphia, to impose a real estate tax rate on real estate used for business purposes up to 15% higher than the rate charged to non-business users.  This would be a major change to the uniformity clause, which calls for all taxes to be applied uniformly across all classes.  The legislature needs to approve the amendment one last time during the 2017/18 session for it to appear on the 2018 ballot.