I failed to submit the paper work for the 10 year tax abatement in Philadelphia on time. I have since submitted the appeal application and am awaiting a hearing date. Has anyone had experience in preparing for a hearing and can provide what the abatement office is looking for? Realistically, my late filing was due to confusion and negligence. In 2025, my 5-unit building was filed when the project was completed, instead of right hen my permit was approved (however - it was a project I took over, with a pre-existing permit from 2021).
Any insight or advice would be greatly appreciated.
Attorney · Philadelphia · Member since 2018 · 2k+ posts · 3k+ votes
2mo
Abatements must be filed within 60 days of permit issuance. Did you obtain a new permit or was the 2021 permit transferred to your GC? If it was transferred are you certain the tax abatement application was not submitted by the prior owner?
Banker · Philadelphia · Member since 2009 · 2k+ posts · 629 votes
2mo
Hi J,
I haven't been through that exact appeal personally, but I've worked with many Philadelphia investment properties and would recommend going into the hearing as prepared and organized as possible.
Rather than focusing on the missed deadline itself, demonstrate that this was an honest oversight—not an attempt to avoid taxes. Since you took over a project with an existing 2021 permit, bring documentation showing the transfer of ownership, the permit history, certificate of occupancy or completion dates, closing documents (if applicable), and a clear timeline of the project. If there was confusion regarding when the abatement application was due because of the pre-existing permit, be prepared to explain that clearly and respectfully.
It may also help to show that you filed the appeal promptly once you became aware of the issue and that you've otherwise made every effort to comply with the City's requirements.
Given the value of a 10-year tax abatement on a five-unit property, I'd also recommend consulting with a Philadelphia real estate attorney or tax professional who has experience with abatement appeals. Even a brief consultation could provide insight into how the Board has handled similar cases and help strengthen your presentation.
Wishing you the best of luck with the appeal—I hope you're able to achieve a favorable outcome.
Attorney · Philadelphia · Member since 2018 · 2k+ posts · 3k+ votes
2mo
For a late filing this is the standard, demonstrating it was an honest oversight won't cut it.
A nunc pro tunc petition may be granted when it is shown that extraordinary circumstances involving fraud or its equivalent, duress, or coercion, have caused delay in the filing of an application. Negligence on the part of administrative officials may be deemed the equivalent of fraud, and the wrong thus committed may be corrected by means of a petition nunc pro tunc if filed within a reasonable time.