Owner-occupied Payment Agreement (OOPA) regulations | Department of Revenue

City of Philadelphia

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This regulations document sets forth the legal terms for Philadelphia’s Owner-occupied Real Estate Tax payment agreement (OOPA), including amendments, definitions, application process, payment requirements, and penalties for noncompliance. You can also access the full Real Estate Tax regulations.

Name	Description	Released	Format
Owner-occupied Payment Agreement (OOPA) regulations (amended Oct 2017) PDF	The regulations, including amendments enacted in October 2017, for the Owner-occupied Real Estate Tax payment agreement.	February 27, 2018