Glossary
Definitions of terms used across The Philadelphia Civic Wiki. Each entry is a short plain-English summary; follow the links for the full article. Definitions reflect the articles as of October 2026 and are general civic information, not legal advice. See also References.
A
Abatement (tax) — A temporary exemption from real estate tax on the added value of a property, intended to encourage building or renovation. Philadelphia's best-known version is the ten-year abatement on improvements; land value stays taxable. See Tax Abatement and Development Incentives, Office of Property Assessment.
Act 111 — The 1968 Pennsylvania law that lets police officers and firefighters bargain collectively but not strike; impasses go to binding interest arbitration. See Public Sector Bargaining in Pennsylvania, Fraternal Order of Police Lodge 5, IAFF Local 22.
Act 195 — The 1970 Public Employe Relations Act, which covers most other public employees (civilian city workers, teachers, transit workers) and sets a process of mediation and fact-finding, with a limited right to strike for some categories. See Public Sector Bargaining in Pennsylvania, AFSCME District Council 33.
Act 22 (Charter School Law) — The 1997 Pennsylvania statute that governs charter schools, including who may authorize them and how they appeal denials. See Charter Schools in Philadelphia.
Act 77 — The 2019 amendment to the Pennsylvania Election Code that, among other changes, allows any registered voter to vote by mail. See Voter Registration and Mail Voting.
Appropriation ordinance — The ordinance by which City Council adopts the operating budget, setting how much each department may spend for the fiscal year. See Philadelphia City Budget Process, How to Read the City Budget.
Assessment — The market value the Office of Property Assessment assigns to a property, on which real estate tax is calculated. Owners can appeal to the Board of Revision of Taxes. See Office of Property Assessment, Board of Revision of Taxes.
At-large — Elected by the whole city rather than from a district. Seven of the 17 City Council members are at-large; the other ten represent districts. See Philadelphia City Council, Council Districts and Wards.
B
Ballot question — A proposal put directly to voters, such as an amendment to the Home Rule Charter. All registered voters may vote on ballot questions, including voters not enrolled in a party, even in a primary. See Ballot Questions and Charter Changes.
Bill — A proposed ordinance or resolution introduced in City Council. A bill is referred to a committee, may be amended after a public hearing, and then goes to a full Council vote. See How a Bill Becomes Law in Philadelphia, Council Committees and the Legislative Process.
BIRT (Business Income and Receipts Tax) — Philadelphia's main business tax, levied on both net income and gross receipts. The City has scheduled gradual rate reductions. See Philadelphia Taxes, Revenue Department.
Board of License and Inspection Review — The board that hears appeals of general permit decisions, violations and notices issued by the Department of Licenses and Inspections. Zoning refusals go instead to the Zoning Board of Adjustment. See Department of Licenses and Inspections.
Board of Revision of Taxes (BRT) — The body that hears second-level appeals of property assessments, after the Office of Property Assessment's first-level review, and handles related matters such as denied abatements. See Board of Revision of Taxes.
Bullitt Bill — The 1885 state law that framed Philadelphia's city government until it was replaced by the 1951 Home Rule Charter. See Philadelphia Home Rule Charter.
Business improvement district (BID) — An area in which commercial property owners pay an added assessment that funds supplemental services run by a nonprofit. Pennsylvania law calls them neighborhood improvement districts; Center City District is the largest. See Center City District and Business Improvement Districts.
C
Capital budget — The budget for long-lived construction and equipment projects, adopted alongside the operating budget as part of a multi-year capital program. See Philadelphia City Budget Process.
Certificate of Rental Suitability — A form landlords must give new tenants confirming that the unit is licensed and has no serious code problems. See Rental Licensing and Landlord-Tenant Law in Philadelphia, Fair Housing Commission.
Charter school — A public school run by an independent nonprofit board under a charter granted by a public authorizer rather than managed by the School District. See Charter Schools in Philadelphia.
City Commissioners — The three-member elected board that serves as the Philadelphia County Board of Elections, running voter registration, polling places and vote counting. It is one of the row offices. See City Commissioners, Elections in Philadelphia.
City-county consolidation — The 1854 act of the General Assembly that merged the City of Philadelphia with the surrounding county, which is why the city and county are one government. See City-County Consolidation.
City Solicitor — The head of the Law Department, who serves as the city's chief legal officer and is appointed by the mayor. See Law Department.
Civil service — The merit-based system of tests, classifications and appeal rights covering most city employees, overseen by the Civil Service Commission and administered by the Office of Human Resources. See Civil Service Commission, Office of Human Resources.
Closed primary — A primary election in which only voters registered with a party may vote for that party's candidates. Pennsylvania's primary is closed; ballot questions are the exception, open to all voters. See Elections in Philadelphia, Ballot Questions and Charter Changes.
Collective bargaining agreement (CBA) — A written contract between an employer and a union covering wages, benefits and working conditions. City contracts with unions such as DC 33 and FOP Lodge 5 are negotiated or arbitrated under state law. See Organized Labor in Philadelphia, Public Sector Bargaining in Pennsylvania.
Committeeperson — An unpaid party official elected in the primary to represent a voting division. Two are elected per division, and together they form the ward committee that elects the ward leader. See Ward Leaders and Committeepersons.
Community benefit agreement — An agreement in which a developer commits to provide benefits to a neighborhood. The articles note that Council members sometimes shape these in their districts. See Councilmanic Prerogative, Developers and the Real Estate Lobby.
Community development corporation (CDC) — A neighborhood-based nonprofit that works on affordable housing, commercial corridors and similar projects. The Philadelphia Association of Community Development Corporations is the citywide network. See Community Development Corporations.
Conflict of interest — A situation in which an official's private financial or personal interest may affect public duties. City and state ethics laws restrict such conduct and require disclosure. See Conflicts of Interest and Pay-to-Play, Board of Ethics.
Consent decree — A court-approved settlement that binds the parties and is overseen by the court. Philadelphia policing has been subject to one in Bailey v. City of Philadelphia (2011). See Police Accountability Systems, Federal Government and Philadelphia.
Contribution limit — A cap on how much a donor may give a candidate for city office. City limits are adjusted for inflation every four years and enforced by the Board of Ethics. See Campaign Finance in Philadelphia, Board of Ethics.
Controller (City Controller) — The independently elected city auditor, who also pre-audits payments. The office is a row office. See City Controller.
Council district — One of ten numbered geographic areas, each electing one Council member. Districts are redrawn after each census and differ from wards. See Council Districts and Wards.
Councilmanic prerogative — The unwritten custom by which other Council members and city agencies defer to the district member on land-use decisions in that member's district. It is not law, but is treated as an informal veto. See Councilmanic Prerogative.
Council President — The presiding officer of City Council, who assigns bills to committees and appoints committee chairs. See Philadelphia City Council, Council Committees and the Legislative Process.
CPOC (Citizens Police Oversight Commission) — The civilian body created to oversee the Philadelphia Police Department, which reviews complaints and policy and issues reports. See Citizens Police Oversight Commission, Police Accountability Systems.
D
Davis-Bacon Act — The federal law requiring prevailing wages on federal construction projects; city public-works contractors must also meet its requirements and the city code. See Prevailing Wage and Project Labor Agreements.
Democratic City Committee — The citywide organization of the Democratic Party in Philadelphia, made up of the ward leaders, which elects a chair. See Democratic City Committee, Ward Leaders and Committeepersons.
District Attorney — The independently elected prosecutor for Philadelphia County, who handles state-law crimes. The office is a row office. See Philadelphia District Attorney's Office.
Division — The smallest election unit: a precinct within a ward where residents vote. Philadelphia has roughly 1,700 divisions. See Council Districts and Wards, Ward Leaders and Committeepersons.
E
Eds and meds — Shorthand for the universities and hospitals that are the city's largest employers and, as tax-exempt nonprofits, large property owners. See Eds and Meds Anchor Institutions.
Eminent domain — The government power to take private property for a public purpose with compensation. The Philadelphia Redevelopment Authority holds this power under state law. See Philadelphia Redevelopment Authority.
Eviction diversion — A city program that requires landlords to attempt mediation and rental assistance before filing for eviction, as required by ordinance since January 1, 2022. See Eviction Diversion and Landlord-Tenant Court.
F
Fair Housing Commission — The city body that hears tenant complaints about unfair rental practices and publishes landlord-tenant guidance, including on rental suitability. See Fair Housing Commission.
Fair Workweek — A city labor law requiring certain employers to give scheduling notice and predictability to workers. It is enforced by the Office of Worker Protections. See Office of Worker Protections.
First Class City — Pennsylvania's legal category for its largest city. Philadelphia is the only city in the class, and it is the reason the First Class City Home Rule Act and PICA law apply to it. See Home Rule Limits and State Preemption, Pennsylvania Intergovernmental Cooperation Authority (PICA).
First Judicial District — The unified court system for Philadelphia, which includes the Court of Common Pleas and the Municipal Court. It is part of the state judiciary, not city government. See First Judicial District of Pennsylvania, Court of Common Pleas and Municipal Court.
Fiscal year (FY) — The City's budget year, running July 1 to June 30. FY2027, for example, ends June 30, 2027. See Philadelphia City Budget Process.
Five Year Plan — The multi-year financial plan the Mayor must submit each year and that PICA must approve. FY27-31 was approved by PICA on July 28, 2026. See Philadelphia City Budget Process, Pennsylvania Intergovernmental Cooperation Authority (PICA).
G
General Fund — The city's main operating account, funded largely by taxes, which pays for most departments. See Philadelphia City Budget Process, Philadelphia Taxes.
Good cause (lease nonrenewal) — A rule under the Safe and Healthy Homes Act requiring a landlord to have a legally recognized reason not to renew a lease. The Act takes effect November 1, 2026. See Safe and Healthy Homes Act.
H
Home rule — The power of a locality to govern itself under its own charter, within limits set by the state constitution and legislature. Philadelphia adopted its Home Rule Charter in 1951. See Philadelphia Home Rule Charter, Home Rule Limits and State Preemption.
Homestead Exemption — A reduction in the taxable value of an owner-occupied home ($100,000, per the City) that owners must apply for through the Office of Property Assessment. See Office of Property Assessment, Philadelphia Taxes.
I
Inspector General — The mayoral appointee who investigates fraud, waste and misconduct in city government. The office is part of the executive branch and is separate from the Controller. See Office of the Inspector General, How to Report Corruption or Misconduct.
Interest arbitration — A process in which a panel of arbitrators decides contract terms when bargaining reaches impasse. Under Act 111 the award is binding on police and firefighters. See Public Sector Bargaining in Pennsylvania, Fraternal Order of Police Lodge 5.
J
Judge of Elections — The elected official in each division who runs the polling place, assisted by majority and minority inspectors. See Elections in Philadelphia, City Commissioners.
L
Land Bank — A city entity created in 2013 under the state Land Bank Act to acquire, hold and transfer vacant and tax-delinquent properties. PHDC staff do its day-to-day work. See Philadelphia Land Bank, Philadelphia Housing Development Corporation.
LERTA — The Local Economic Revitalization Tax Assistance program, an abatement for commercial and industrial improvements. See Tax Abatement and Development Incentives.
L&I — The Department of Licenses and Inspections, which issues permits and licenses, enforces building and zoning codes, and handles code violations. See Department of Licenses and Inspections.
Longtime Owner Occupants Program (LOOP) — A City program that limits property tax increases for long-time homeowners whose assessments rose sharply. Owners must enroll with the Office of Property Assessment. See Office of Property Assessment, Philadelphia Taxes.
M
Mail ballot — A ballot cast by mail rather than at a polling place. Pennsylvania law requires it to arrive by 8 p.m. on Election Day, and the outer-envelope date rule has been litigated. See Voter Registration and Mail Voting.
Managing Director — The mayoral appointee who oversees most operating departments and coordinates day-to-day city government. See Managing Director's Office, How Philadelphia Government Is Organized.
Municipal Court — The first-tier court for lower-level criminal cases, landlord-tenant disputes and smaller civil claims, within the First Judicial District. See Court of Common Pleas and Municipal Court, Eviction Diversion and Landlord-Tenant Court.
M/W/DSBE — Minority-, woman- or disabled-owned business enterprises registered with the Office of Economic Opportunity. The City has a goal of directing 35 percent of contract dollars to these firms. See Office of Economic Opportunity, Understanding City Contracts and Bids.
N
Nominating petition — The signature petition a candidate must file to appear on a primary ballot, filed with the City Commissioners and often challenged in court. See Running for Office in Philadelphia.
O
Office of Open Records — The state agency that hears appeals when a Right-to-Know request is denied or not answered. See Right-to-Know Law and Public Records, How to Request Public Records.
Office of Property Assessment (OPA) — The city office that determines the assessed value of every property and processes the Homestead Exemption and abatement applications. It does not set tax rates. See Office of Property Assessment.
Operating budget — The annual budget for day-to-day city spending. It is proposed by the Mayor, amended and adopted by Council by June 30, and reviewed by PICA. See Philadelphia City Budget Process, How to Read the City Budget.
Ordinance — A local law passed by City Council and signed by the Mayor. Council can override a veto with 12 of 17 votes. See How a Bill Becomes Law in Philadelphia, Philadelphia City Council.
P
Pay-to-play — The practice, or perception, of awarding public contracts in exchange for political contributions. Contribution limits and competitive bidding rules are meant to prevent it. See Conflicts of Interest and Pay-to-Play, Campaign Finance in Philadelphia.
Pension funded ratio — The share of future pension obligations covered by the pension fund's assets. The Board of Pensions and Retirement reported 67.7 percent in a preliminary valuation for the fiscal year ending June 30, 2025. See Board of Pensions and Retirement.
PHA (Philadelphia Housing Authority) — The state-chartered public housing and housing voucher agency, funded largely by the federal government. See Philadelphia Housing Authority.
PHDC (Philadelphia Housing Development Corporation) — The nonprofit that carries out the day-to-day work of the Land Bank and the Redevelopment Authority and runs housing programs. See Philadelphia Housing Development Corporation.
Philadelphia Code — The collection of the city's ordinances, organized by title; zoning is Title 14 and the Charter is published alongside it. See Philadelphia Zoning Code, Philadelphia Home Rule Charter.
PICA — The Pennsylvania Intergovernmental Cooperation Authority, a state-created authority that reviews and approves the city's Five Year Plan. See Pennsylvania Intergovernmental Cooperation Authority (PICA).
PIDC — The Philadelphia Industrial Development Corporation, a nonprofit founded in 1958 to attract and retain business and finance development. See Philadelphia Industrial Development Corporation.
PILOT (payment in lieu of taxes) — A voluntary payment from a tax-exempt institution, such as a university or hospital, to help cover the cost of city services. See Eds and Meds Anchor Institutions.
PLA (project labor agreement) — A pre-hire agreement between a project owner and construction unions that sets labor terms for a specific project. City policy reviews large projects for a PLA. See Prevailing Wage and Project Labor Agreements, Philadelphia Building and Construction Trades Council.
PLRB (Pennsylvania Labor Relations Board) — The state agency that certifies bargaining units and decides unfair labor practice charges under Acts 111 and 195. See Public Sector Bargaining in Pennsylvania.
Preemption — The principle that a higher level of government, such as the state, can override or limit local law. Examples include firearms regulation, which the state reserves for itself, and local taxing power. See Home Rule Limits and State Preemption.
Prevailing wage — The locally prevailing wage and benefit rates that contractors must pay workers on public projects. The city applies its own rules to city construction contracts above $2,000. See Prevailing Wage and Project Labor Agreements.
Provisional ballot — A ballot cast when a voter's eligibility is questioned. It is counted only if eligibility is later confirmed. See Voter Registration and Mail Voting.
Q
Qualified majority — The vote threshold PICA's board must reach to approve a plan. The Act defines it as a majority that includes any four voting members. See Pennsylvania Intergovernmental Cooperation Authority (PICA).
R
RCO (Registered Community Organization) — A neighborhood group registered with the City Planning Commission that receives notice of zoning applications and may hold meetings and give input. Its views are advisory. See Registered Community Organizations, Civic and Neighborhood Associations.
Real estate tax — The property tax levied on assessed value, shared between the City and the School District. State law's uniformity requirement means the City cannot charge different rates to commercial and residential property. See Philadelphia Taxes, Office of Property Assessment.
Realty transfer tax — A tax on the sale of real estate, paid partly to the City and partly to the state. See Philadelphia Taxes.
Redevelopment Authority — The state-law authority, created in 1945, that plans redevelopment areas and can condemn, acquire and sell property. See Philadelphia Redevelopment Authority.
Redistricting — Redrawing Council district boundaries after each census. Council does this by ordinance. See Council Districts and Wards.
Register of Wills — The elected row officer who handles probate of estates and marriage licenses; the Register is also Clerk of Orphans' Court. See Register of Wills and Clerk of Orphans' Court.
Resign-to-run — The Charter rule that city officers and employees must resign before running for another public office, with limited exceptions. See Running for Office in Philadelphia, Ballot Questions and Charter Changes.
Right to Counsel — A city program that provides free lawyers to eligible lower-income tenants facing eviction in designated zip codes. See Eviction Diversion and Landlord-Tenant Court, Legal Aid and Public Interest Law.
Right-to-Know Law (RTKL) — The state public-records law that presumes government records are public. Agencies have five business days to respond, and a denial can be appealed to the Office of Open Records within 15 business days. See Right-to-Know Law and Public Records, How to Request Public Records.
Row office — An independently elected city-county office outside the mayor's chain of command. The five are the City Controller, District Attorney, Sheriff, City Commissioners and Register of Wills. See Philadelphia Row Offices.
S
Sanctuary policy — A local policy limiting city cooperation with federal civil immigration enforcement. It is a recurring dispute between the City and the federal government. See Federal Government and Philadelphia.
School Reform Commission (SRC) — The state-influenced body that governed the School District from 2001 until its dissolution in 2018, replaced by the mayor-appointed Board of Education. See Philadelphia Board of Education, School District of Philadelphia.
SEPTA — The Southeastern Pennsylvania Transportation Authority, a state-created regional transit agency. See SEPTA, TWU Local 234 and SEPTA Labor.
Sheriff sale — A court-ordered auction of real property run by the Sheriff's Office, often for unpaid debts. See Philadelphia Sheriff's Office.
Special exception — A use the Zoning Code allows only if the applicant meets conditions set out in the Code; it requires approval from the Zoning Board of Adjustment. See Zoning Board of Adjustment, Department of Licenses and Inspections.
Stated meeting — A regular, scheduled session of City Council at which bills may be introduced and voted on. See Council Committees and the Legislative Process, How to Testify at City Council.
Statement of financial interests — An annual public filing by city officials and employees disclosing financial interests, administered with the Board of Ethics and the Department of Records. See Board of Ethics, Department of Records.
Strike — A work stoppage. Police and firefighters cannot strike under Act 111; some civilian employees can under Act 195 after mediation and fact-finding, as DC 33 did in July 2025. See Public Sector Bargaining in Pennsylvania, 2025 DC 33 Strike.
Sunshine Act — The state open-meetings law requiring that official action and deliberation by covered bodies, including City Council and many boards, happen in public. See Sunshine Act and Open Meetings.
Super PAC — An independent political committee that spends money on elections but is not supposed to coordinate with a campaign. The Board of Ethics litigated one such case in 2023. See Political Action Committees and Big Money, Board of Ethics.
T
Tax year — The calendar year for which a property is assessed or a tax is calculated; the Tax Year 2027 assessments were mailed in 2026. See Office of Property Assessment, Revenue Department.
Tiered Assistance Program (TAP) — A Water Department bill-assistance program that bases water bills on household income, serving about 70,000 customers as of July 2026. See Philadelphia Water Department.
V
Veto override — The Council vote needed to enact a bill the Mayor has vetoed: two-thirds, or 12 of 17 members. See Philadelphia City Council, Council Committees and the Legislative Process.
W
Wage tax — The City's largest tax, levied on earnings of residents and of nonresidents who work in the city. Rates are being gradually reduced. See Philadelphia Taxes, Revenue Department.
Ward — One of 66 numbered election and party units in Philadelphia, divided into divisions. Wards are distinct from the ten Council districts. See Council Districts and Wards, Ward Leaders and Committeepersons.
Ward leader — The party official elected by a ward's committeepeople. Ward leaders form the citywide party committee and help choose its chair. See Ward Leaders and Committeepersons, Democratic City Committee.
Z
Zoning Board of Adjustment (ZBA) — The seven-member board that hears appeals of zoning refusals and grants variances and special exceptions. See Zoning Board of Adjustment.
Zoning variance — Permission to depart from the Zoning Code's requirements for a particular property, granted by the ZBA. See Zoning Board of Adjustment, Philadelphia Zoning Code.