[Adopted 2-4-2008 by Ord.
No. 458-2008]
For the purposes of the interpretation and administration of
this article, the following definitions shall apply:
The temporary exemption from real estate taxation the assessed
value of certain improvements located on deteriorating property (as
defined below) or in a deteriorating area (as defined below) according
to the terms and conditions hereinafter set forth.
That portion of the property located within the geographical
boundaries of the Borough which the Council of the Borough determines
to be physically blighted on the basis of one or more of the following
standards:
The residential buildings, by reason of age, obsolescence, inadequate
or outmoded design or physical deterioration have become economic
and/or social liabilities;
The residential buildings are substandard or unsanitary for
healthful and safe living purposes;
The residential buildings are overcrowded, poorly spaced, or
are so lacking in light, space and air as to be conducive to unwholesome
living;
The residential buildings are faultily arranged, cover the land
to an excessive extent or show a deleterious use of land, or exhibit
any combination of the above which is detrimental to health, safety
or welfare;
A significant percentage of buildings used for residential purposes
are more than 20 years of age;
A substantial amount of unimproved, overgrown and unsightly
vacant land exists which has remained so for a period of five years
or more indicating a growth or total lack of utilization of land for
residential purposes; or
A disproportionate number of tax exempt or delinquent properties
exist in the area.
A dwelling unit (as defined below) located in a deteriorating
area or a dwelling unit which has been or upon request is certified
by a health, housing or building inspection agency as unfit for human
habitation for rent withholding, or other health or welfare purposes,
or has been the subject of an order by such an agency requiring the
unit to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations.
A house, apartment or group of rooms intended for occupancy
as separate living quarters by family or other groups or a person
living alone, containing a kitchen or cooking equipment for the exclusive
use of the occupants.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a structure so
that it becomes habitable or attains higher standards of housing safety,
health or amenity, or is brought into compliance with laws, ordinances
or regulations governing housing standards; ordinary upkeep and maintenance
shall not be deemed an "improvement."
The Borough has determined that it is in the best interest of
the community to encourage the maintenance of neighborhoods, consistency
of zoning districts, rejuvenation of blighted areas and the development
of vacant property, and that the adoption of an abatement with regard
to the construction of improvements to certain deteriorating property
and deteriorating area an appropriate method to achieve the above-stated
goals.
The abatement from real estate tax for such improvements to
deteriorating property or deteriorating area will be provided in accordance
with the following schedule:
A.
Year one: 100% of the assessed value of the improvements.
B.
Year two: 90% of the assessed value of the improvements.
C.
Year three: 80% of the assessed value of the improvements.
D.
Year four: 70% of the assessed value of the improvements.
E.
Year five: 60% of the assessed value of the improvements.
F.
Year six: 50% of the assessed value of the improvements.
G.
Year seven: 40% of the assessed value of the improvements.
H.
Year eight: 30% of the assessed value of the improvements.
I.
Year nine: 20% of the assessed value of the improvements.
J.
Year ten: 10% of the assessed value of the improvements.
Any person desiring an abatement pursuant to this article shall
notify the Kittanning Borough Codes Officer in writing on a form prescribed
by the Borough. The applicant must submit the form at the time he
secures the building permit or, if no building permit or other notification
of improvement is required, at the time he commences construction.
The abatement from taxes authorized by this article shall be
upon the property and shall not terminate upon the sale, conveyance,
bequest or other alienation of such property.
The cost of improvements per dwelling unit to be exempted existing
at the time of the initial request for tax exemption shall be applicable
to the exemption request, and subsequent amendments to this article,
if any, shall not apply to requests initiated prior to their adoption.
