The bill amends Chapter 19-4600 of The Philadelphia Code, extending the deadline for low-income taxpayers to apply for real estate tax refunds or forgiveness. The previous deadline of January 31st is changed to September 30th of the calendar year. Additionally, taxpayers eligible in prior tax years are deemed to have filed a timely application under certain conditions. These conditions include being eligible at the time of application, and receiving forgiveness for tax liability increases due to rate increases or assessed value increases, with their annual liability frozen at the lowest amount billed in the ten preceding tax years, no earlier than 2024. Eligible taxpayers will not receive refunds or credits for prior tax years. The Department is tasked with identifying eligible taxpayers using available data and automatically enrolling them in the program.