Hi,

In Philadelphia If you buy an existing structure and knock it down to do new construction will the 10 year tax abatement apply based the the land assessment or the old structure?

Hi Mayer, 

If your asking what the tax abatement applies to then the answer is the Structure, not the Land. So if you build a new construction the new dwelling is tax exempt for 10 years while the value of the land may change from year to year and you must pay tax on the over the life time of ownership. 

Hope this helps.