[Ord. 1702, 6/15/1993; as amended by Ord. 1986, 9/9/2003,
§ 1]
As used in this Part the following terms shall have the meanings
indicated:
the Pennsylvania Improvement of Deteriorating Real Property
or Areas Tax Exemption Act.
the Chester County Board of Assessment Appeals.
all that area identified as such on the map captioned "Deteriorated
Neighborhood Map" which is at the end of this Part.
[Ord. 1986]
a dwelling unit located in the deteriorated neighborhood
and any dwelling unit certified by the Borough's Code Enforcement
Department, as provided in this Part, to be eligible for real estate
tax exemption for improvements, pursuant to the Act.
a dwelling unit as defined by the Phoenixville Borough Zoning Ordinance [Chapter 27], as amended and as it may be amended.
the tax exemption authorized by this Part and the Act for
the assessed value of an improvement.
repair, construction and/or reconstruction of, including
alterations and additions to, a dwelling unit or units, which acts
rehabilitate the structure of the dwelling unit or units so that,
if not habitable before, it becomes habitable, it attains higher standards
of housing safety, health and amenity and it complies with all applicable
governmental regulations concerning its construction, use and occupancy.
the real estate tax levied and assessed by the Borough on
real estate in the Borough.
[Ord. 1702, 6/15/1993; as amended by Ord. 1986, 9/9/2003,
§ 2]
The Borough shall, pursuant to the Act, exempt from the tax
100% of the assessed value attributable to an improvement of and/or
to a deteriorated property, provided that no exempt assessment for
improvement of any dwelling unit shall exceed to a total of $20,000
of new improvement assessment, assessed for the first time in any
tax year. This exemption shall only apply to tax assessed in the first,
second and third tax years after the improvement is complete and all
required Borough approvals (e.g., certificates of use and occupancy)
are issued, by the Borough Code Enforcement Department, for the improvement
and/or dwelling unit improved. This exemption shall be upon the property
exempted and shall not terminate upon the sale or exchange of that
property. Preconditions of this exemption shall be the property owner's
proper application, as provided herein, for the exemption and compliance
with all governmental regulations with respect to the improvement,
the use and occupancy of the dwelling unit and the County Board's
separate assessment of the improvement. The exemption shall only apply
to the County Board's separate assessment for the improvement and
shall be limited by all the terms of this Part. The Borough may deny
and/or cause to be discontinued any exemption which does not comply
with all the terms of this Part.
[Ord. 1702, 6/15/1993]
The Borough Code Enforcement Department shall certify a property
as a deteriorated property when requested by the legal owner thereof
to so certify and the dwelling unit is unfit for human habitation
for rent withholding or pursuant to other health or welfare regulations
and/or Borough ordinances or is the subject of an order by a health,
housing or building regulatory agency, requiring the unit to be vacated,
condemned and/or demolished, for noncompliance with applicable laws,
ordinances and/or regulations.
[Ord. 1702, 6/15/1993]
1.
Any legal owner of a deteriorated property qualifying for an exemption
under this Part must, before an exemption is granted and implemented,
properly and completely comply with all the following:
A.
At the time the property owner receives a building permit for the
improvement or, if no building permit is required, when construction
on the improvement commences, apply for and receive all required permits
and approvals for the improvement and, upon completion of the improvement,
for the use and occupancy of the dwelling unit.
B.
Using the Borough's forms and following the Borough's procedures,
apply to the Borough for the exemption.
C.
During the entire period for which the exemption may be authorized
under this Part, bring current and maintain current all water, sewer
and tax accounts for all property in the Borough owned, in whole or
in part, by the owner of the deteriorated property for which the exemption
is sought and pay all other Borough fees and charges due or which
become due for all such property and/or which are owned by the owner.
2.
The Borough Manager shall be responsible for preparing the forms
to be used and for establishing the procedures to be followed to receive
and process applications for exemptions and for forwarding the information
necessary to implement exemptions to the County Board. Such information
shall allow the County Board to assess separately the improvement
and to determine the time period for which the exemption shall be
in effect. The Borough shall provide the County Board with the information
necessary to implement the exemptions authorized and granted under
this Part and to achieve compliance with the Act.
3.
Appeals from the reassessment of the property for which an exemption
is granted and/or the assessment of the improvement may be taken by
the Borough or by the taxpayer as provided by law.
[Ord. 1702, 6/15/1993]
If this Part shall be terminated or repealed or the preconditions
for an exemption made more restrictive, any property owner who has
received or applied for an exemption prior to such termination, repeal
or amendment shall be entitled to a decision on the application under
the terms of this Part, as they existed on the date the application
was made, and shall be entitled to the full exemption authorized under
such terms for the period authorized prior to the termination, repeal
or amendment.[1]
[1]
Editors Note: The Deteriorated Neighborhood Map is located at the end of this chapter. Former Part 7, Real Estate Tax Exemptions for Assessed Value of Improvement to Certain Industrial, Commercial and Other Business Property, comprised of §§ 24-701 through 24-707, adopted 10/14/2003 by §§ 901 through 907 of Ord 1987, as amended, which immediately followed this Part, was repealed 9/28/2010 by § 1 of Ord. 2166.
