[Adopted 4-21-2016 by Ord. No. 21-2016; amended in its entirety 12-3-2018 by Ord. No. 49-2018]
The following words and phrases when used in this article shall
have, unless the context clearly indicates otherwise, the meanings
given to them in this section:
A dwelling unit located in the City of Scranton, as hereinafter
provided, 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.
Unless otherwise defined in the ordinance or resolution providing
for tax exemption, 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.
B.Â
In all cases, the exemption from taxes shall be limited to that portion
of the additional assessment attributable to the new construction
and for which a separate assessment has been made by the Lackawanna
County Board of Assessment Appeals and for which an exemption has
been separately requested.
C.Â
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits prior to construction.
D.Â
No tax exemption shall be granted if the property owner is delinquent
in the payment of real property taxes on any property within the City
of Scranton at the time of application for the tax exemption.
A.Â
The following real estate tax exemption schedule commences in the
tax year immediately following the year in which the building permit
is issued. For the 10 years for which the newly constructed improvement
would otherwise be taxable, 100% of the eligible assessment shall
be exempted.
B.Â
This exemption from taxes granted under this article shall be upon
the newly constructed improvement on the deteriorating property and
area residential property and shall not terminate upon the sale or
exchange of the property but shall continue for the full time originally
granted.
C.Â
If a deteriorating property and area containing a new improvement
is granted tax exemption pursuant to this article, the property shall
not, during the exemption period, be considered as a factor in assessing
that value of other properties in the same area.
D.Â
If the use of the deteriorating property and area at the time the
exemption is granted is modified, terminated, or changed during the
ten-year period in any way which would have affected the exemption
if the property had been so used when the exemption was granted, then,
at the election of the governing body of the City of Scranton, the
exemption shall terminate as of the date the use was modified or terminated.
A.Â
Any person desiring tax exemption pursuant to this article shall
apply to the City of Scranton at the time a building permit is secured.
The application shall be in writing upon forms specified by the City
of Scranton setting forth the following information:
(1)Â
The date the building permit was issued;
(2)Â
The parcel number must be included in the location of the property
to be improved;
(3)Â
The cost of the improvement;
(4)Â
A verification that the property has been inspected by the Building
Code Official or his agent;
(5)Â
Such additional information as the City of Scranton may require.
B.Â
There shall be placed on the form application for building permits
the following:
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NOTICE OF TAXPAYERS
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Under the provisions of File to Council No. 57, 1996, as Amended,
you may be entitled to a property tax exemption on your contemplated
new construction. An application for exemption may be secured from
the Department of Licensing, Inspection and Permits and must be filed
with the City at the time a building permit is secured.
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C.Â
A copy of the exemption requests shall be forwarded to the Lackawanna
County Board of Assessment by the Building Code Official. The Board
shall, after completion of the construction, assess separately the
improvement and the land upon which the new residential construction
stands, calculate the amounts of the assessment eligible for tax exemption
in accordance with the limits established by this article, and notify
the taxpayer and the local taxing authorities of the amounts of the
assessment eligible for exemption.
D.Â
The cost of construction per improvement to be exempted and the schedules
of taxes exempted existing at the time of the initial request for
tax exemption shall be applicable to that exemption request, and subsequent
amendment to this article, if any, shall not apply to requests initiated
prior to their adoption.
E.Â
Appeals from the assessment and/or the amounts eligible for exemption
may be taken by the City of Scranton or by the taxpayer as provided
by law.
It is hereby determined and declared by City Council that the
following portions of the City qualify and are hereby designated as
areas eligible for tax exempt status: The whole City of Scranton.
No amendments to this article shall be effective unless consented
to by ordinance of the governing body of the City of Scranton.
Any exemption made permissible under this article shall not
be applied to any industrial, commercial or other business property.
If any sentence, clause, section, or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality, or invalidity shall not effect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this article. It is hereby declared as the intent of the
Council of the City of Scranton that this article would have been
adopted as such as if such unconstitutional, illegal, or invalid sentence,
clause, section or part thereof had not been included herein.
This article shall automatically terminate 10 years from the
effective date of this article. Any person who obtains an exemption
hereunder shall be entitled to the entire exemption period of 10 years
even if said ten-year period goes beyond the termination date.
