Use And Occupancy
Detailed tool and analysis for Use And Occupancy in Philadelphia.
Historical Data Table
| Entity Type | Assessed Value Exemption |
|---|---|
| Standard Commercial | First $2,000 exempt |
| Non-Profits (501c3) | Fully Exempt (if actively used for mission) |
Frequently Asked Questions
What if part of the building is vacant?
You can claim an exemption for unoccupied, unutilized square footage.
Who pays, landlord or tenant?
The landlord typically collects it from the commercial tenant, but the landlord is ultimately responsible to the city.
Common Mistakes
- Failing to file an exemption for vacant floors.
- Tenants paying the tax directly to the city instead of via the landlord.