I recently purchased a new construction condo in Philadelphia, PA which is subject to a tax abatement via Philadelphia Ordinance 1456-A. According to a document I have from the City of Philadelphia's Office of Property Assessment, "all values for land and pre-existing structures will remain taxable once the abatement starts". The value I expect to continue to be taxed for. However, in looking at my Real Estate Certification Bill there appears to be some exempted (X) and some unexempted (Y) building value. The latter I imagine comes from the aforementioned "pre-existing structures". However, this structure doesn't exist anymore. It was torn down prior to the construction of my condo. Does it make sense for me to still be taxed on the value of the previous building? Should I not be exempt from X+Y?