By Mike Dunn

PHILADELPHIA (CBS) - KYW Newsradio has obtained an analysis of Philadelphia’s new property assessments from the City Controller’s office, and it provides for the first time a clear picture of who wins and who loses under the new system.

City Controller Alan Butkovitz’s analysis of the new property assessments finds that about 60-percent of single-family properties in the city will see some increase in taxes compared to this year, and the remaining 40-percent will likely see property taxes go down.

Of those who will see an increase, about half will see a tax hike of $400 dollars or less. The hardest-hit neighborhoods, according to his analysis: Brewerytown, Germantown, the Graduate Hospital area, Mill Creek, Northern Liberties, Passyunk Square and Point Breeze.

The individual assessments to all property owners will be mailed out this Friday, though City Council and the Mayor have yet to set a tax rate. Butkovitz’s analysis assumes a tax rate of 1.25%. The new system will take effect for the tax bills that will be due in February of 2014.