Philadelphia, PA Local Taxes & Fees: Vacancy Tax (2026)
Key Facts
- Vacant lot rate
- 10% of assessed value/year
- Abandoned building rate
- 5% of assessed value/year
- Payment due
- April 15 following tax year
- Appeal grounds
- actively marketed, fenced, occupied
- Governing chapter
- Philadelphia Code Ch. 19-2500
Summary
Philadelphia taxes vacant lots at 10% of assessed value each year under the Real Estate Non-Utilization Tax, on top of regular property tax, unless the owner actively markets or fences the lot.
The tax authorized by this Chapter for vacant lots for any privilege year commencing January 1, 2001, or thereafter shall be measured by the assessed value of the real estate at the rate of ten percent (10%) of the assessed value of the real estate as most recently returned by the Board of Revision of Taxes.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 Code: Electronic version of The Philadelphia Code and Home Rule Charter is current through August 19, 2026).
Full Breakdown
Chapter 19-2500 imposes an annual privilege tax on owners who keep property vacant instead of putting it to use. Vacant lots are taxed at 10% of the assessed value most recently set by the Board of Revision of Taxes; abandoned buildings are taxed separately at 5%. The return and payment are due April 15 of the year after the tax year. Owners can beat the tax on appeal to the Tax Review Board by showing the lot was actively marketed for sale or lease, occupied for substantial portions of the year, completely fenced all year, or owned by an abutting property owner.
Violations & Fines
Owners who don't file and pay owe the 10% assessed-value tax outright; contesting it requires an appeal to the Tax Review Board showing active marketing, occupancy, fencing, or abutting ownership before the deadline.
Frequently Asked Questions
How much is Philadelphia's vacant lot tax?
Can I avoid the vacant lot tax?
Sources & Official References
Other rules in Philadelphia
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