As introduced earlier this month, Philadelphia bill 070073 would provide a credit against the tax for owners of condominiums and cooperatives who do not receive regular City refuse, recycling and bulk item collection services; all under certain terms and conditions. This legislation has been referred to the Committee on Finance.
For those following this story: two years ago, courts forced the City to provide this service, but the Mayor has refused to carry out the court order. So, it appears that the City Council is trying to force the Mayor to act via this legislation. To further complicate the debate: this is an election year for both the City Council and the Mayor.
Tony Campisi, Executive Director of CAI's PA and Delaware Valley Chapter (www.cai-padelval.org) points out that, currently, this legislation only covers condos and cooperatives, but not planned communities as defined by state law.
For more background on community associations, local taxes, and provided services, see CAI's Public Policy "Local Taxation and Public Services for Community Associations" at http://www.caisecure.net/public_policies.pdf.