[Adopted 12-17-2009 by Ord. No. 1622[1]]
[1]
Editor's Note: This ordinance repealed former
Art. X, Exemption for Deteriorated Business Properties, adopted 8-17-2000
by Ord. No. 1492.
As used in this article, the following words and phrases shall
have the meaning set forth below:
Any industrial, commercial or other business property owned
by an individual, association, or corporation, and located in a deteriorating
area, as provided by resolution of Council, or any such property which
has been the subject of an order by the City requiring the unit to
be vacated, condemned, or demolished by reason of noncompliance with
laws, ordinances, or regulations.
Repair, construction, or reconstruction, including alterations
and additions, having the effect of rehabilitating a deteriorated
property so that it becomes habitable or attains higher standards
of safety, health, economic use or amenity, or is brought into compliance
with laws, ordinances, or regulations governing such standards. Ordinary
upkeep and maintenance shall not be deemed an improvement.
The City of Butler.
The City of Butler, Pennsylvania.
Except for the area reserved for the West End and Butler Centre
City Tax Increment Financing Districts (the TIF Districts) as more
specifically described in Exhibit A[1] attached to this article, the Council of the City of Butler,
Pennsylvania, has determined, pursuant to a public hearing prior to
the adoption of this article, that the deteriorated area contemplated
by this article is designated as all property within the Zone Districts
designated as M-2, M-1, C-1, C-2, or R-O in the Zoning Ordinance of
the City of Butler, Pennsylvania,[2] as shall from time to time be amended.
There is hereby exempted from all real property taxation levied
by the City of Butler the assessed valuation of:
B.
In all cases, the exemption from taxes shall be limited to that portion
of the additional assessment attributable to the improvement or new
construction, as the case may be, and for which a separate assessment
has been made by the County Board of Assessment Appeals and for which
an exemption has been separately requested. No tax exemption shall
be granted if the property owner does not secure the necessary and
proper permits prior to improving the property. No tax exemption shall
be granted if the property as completed does not comply with the minimum
standards of the Housing and Building Codes of the City of Butler.[1]
C.
In any case, after the effective date of this article where deteriorated
property is damaged, destroyed, or demolished, by any cause or for
any reason, and the assessed valuation of the property affected has
been reduced as a result of the said damage, destruction, or demolition,
the exemption from real property taxation authorized by this article
shall be limited to that portion of new assessment attributable to
the actual cost of the improvements or construction; that is, in excess
of the original assessment that existed prior to damage, destruction,
or demolition of the property.
A.
For the 10 years immediately following the year upon which the improvement
becomes assessable, 100% of the eligible assessment shall be exempted.
After the 10th year, the exemption shall terminate.
B.
The exemption from taxes granted under this article shall be upon
the property and shall not terminate upon the sale or exchange of
the property.
A.
There shall be appended to the application form for building, zoning,
and alteration permits the following:
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NOTICE TO TAXPAYERS
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Under the provisions of the City Ordinance No. _____, you may
be entitled to a property tax exemption on your contemplated alteration
or new construction. An application for exemption may be secured from
the Code Enforcement Office and must be filed with the City at the
time a building or alteration permit is secured.
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B.
At the time a building or alteration permit is secured for the construction
of an improvement for which an exemption is requested, the taxpayer
shall apply to the City of Butler's Code Enforcement Office or any
successor agency thereto for the exemption provided for in this article.
Request for exemption must be in writing, certified in fill as prescribed
by the City, setting forth the following information:
(1)
The date the building permit or alteration permit was issued for
said improvements.
(2)
The type of improvement.
(3)
The summary of the plan of the improvement.
(4)
The cost of the improvement.
(5)
That the property has been inspected and verified by the City of
Butler, Code Enforcement Office.
(6)
Any or all such additional information the City may require.
A copy of the request for exemption shall be forwarded to the
Butler County Board of Assessment Appeals by the City. Upon completion
of the improvement, the taxpayer shall notify the City and the Butler
County Board of Assessment Appeals, so that the Board may assess the
improvements separately for the purpose of calculating the amount
of assessment eligible for tax exemption in accordance with the limits
established in this article. The City will then obtain from the Board
the amount of the assessment eligible for exemption, and will notify
the taxpayer. The Treasurer is authorized to make refunds, if applicable,
only after the Butler County Board of Assessment Appeals has notified
the Treasurer of its separate assessment upon the improvement for
which an exemption is requested. Appeals from the reassessment and
the amount eligible for the exemption may be taken by the taxpayer
or the City as provided by law.
Unless otherwise repealed by Council, this article shall terminate on December 31, 2019. No later than October 1, 2019, the Mayor of the City of Butler shall submit a written report to the Council of the City of Butler, which shall inform the Council as to how this article has been administered, the effects of this article on the community, and shall include any suggestions or recommendations for this article's reenactment, modification, or repeal. Nothing contained herein shall act to prohibit the Council of the City of Butler from enacting a similar Ordinance after December 31, 2019. Any property tax exemptions granted under the provisions of this article shall be permitted to continue according to the exemption schedule found in § 235-75, even if this article expires or is replaced.[1]
