[Adopted 7-3-2019 by Ord. No. 2019-03[1]]
[1]
Editor's Note: This ordinance also repealed
former Art. II, Exemptions for Construction of New Dwelling Units
in Deteriorating Areas, adopted 10-25-2006 by Ord. No. 2006-05, as
amended.
This article shall be known and may be cited as the "York County
Residential Tax Abatement Program (ReTAP) Ordinance."
The purpose of this article is to encourage investment and reinvestment
in the housing inventory in the County, pursuant to the authority
contained in an Act of July 19, 1971, P.L. 206, No. 34, as reenacted
and amended by Act 42 of August 5, 1977, and codified at 72 P.S. § 4711,
et seq.
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
The York County Assessment Office.
The City of York, Pennsylvania.
The County of York, Pennsylvania
The areas of the city determined by the Council of the City
to be deteriorating or physically blighted as defined in Act 34, codified
at 72 P.S. § 4711-301, and as detailed in Exhibit 1 attached
hereto and made a part hereof. Such areas having been independently
approved as meeting the definition and requirements of a deteriorated
area or property by the York County Commissioners.
A house, double house or duplex, townhouse or rowhouse, apartment,
or any building intended for occupancy as living quarters by any individual,
a family or families or other groups of person, which living quarters
contain a kitchen or cooking equipment for the exclusive use of the
occupant or occupants.
Repair, construction or reconstruction, including alterations
and additions, to an existing dwelling unit, 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 constitute rehabilitation.
Improvement shall include construction to convert a multifamily structure
to a single-family building, if the multifamily structure had originally
been designed and built to serve a single-family house.
Any person having a legal or equitable interest in the property
as recorded in the official records of the Recorder of Deeds office
of the County evidencing the holder of title to the property.
The building or erection of dwelling units, as defined above,
upon vacant land or land specifically prepared to receive such structures.
The School District of the City of York, Pennsylvania.
Pursuant to the provision of Act 34, as codified at 72 P.S.
§ 4711 et. seq., the County authorizes the granting of a
County real property taxation exemption on residential construction
or improvement located in the designated deteriorating area, in the
amounts and in accordance with the provisions and limitations provided
herein, and applicable to only that portion of the assessment attributable
to the improvements made to the deteriorated property.
The amount per dwelling unit that may be exempted shall be calculated
based upon the increase in assessment value directly attributable
to the actual construction or improvement of the deteriorated property
to be calculated at the conclusion of the construction or improvement.
Such exemption shall not exceed a uniform maximum increase in assessment
value of $500,000 per dwelling unit. Countywide or other reassessments
during the ReTAP period shall not be considered in modification of
the tax exemption amounts.
A.
The schedule of real estate taxes to be exempted shall be in accordance
with the below portion of improvements to be exempted each year:
|
Year
|
Percentage exempted
|
Year
|
Percentage exempted
|
|---|---|---|---|
|
First
|
100%
|
Sixth
|
50%
|
|
Second
|
90%
|
Seventh
|
40%
|
|
Third
|
80%
|
Eighth
|
30%
|
|
Fourth
|
70%
|
Ninth
|
20%
|
|
Fifth
|
60%
|
Tenth
|
10%
|
B.
After the tenth year, the exemption shall terminate.
A.
The exemption from taxes granted herein shall be for newly constructed
dwelling units or improvements of exhibiting dwelling units and shall
not terminate upon the sale or exchange of such property.
B.
The exemption from taxes granted herein shall not be considered a
factor in assessing the value of other properties.
C.
An exemption for taxes authorized herein shall not be granted unless
a written application is separately filed with and approved by both
the city and the County.
D.
The tax exemption shall commence in the tax year immediately following
the completion of the construction or improvement and for which a
reassessed value has been issued.
E.
No tax exemption shall be granted if the property owner does not
obtain the required city and/or County permits prior to the residential
construction.
F.
No tax exemption shall be granted if the property does not comply
with the minimum standards of applicable city codes for dwelling units.
G.
No tax exemption shall be granted if the property owner has any other
property in the city or in the County for which any municipal taxes
or charges have not been paid by the due date, and which remain outstanding
or have unpaid penalty fees outstanding, unless such fees and taxes
are the subject of a proper appeal.
H.
If a property owner whose property was granted tax exemption pursuant
to the ReTAP program fails to pay any municipal taxes or charges on
the exempted property, or any other property owned by that property
owner/applicant located in the city or in the County, on or before
December 31 of the year in which such tax bill and/or other municipal
charges is/are issued, and such taxes and/or other municipal charges
are not the subject of a valid and proper appeal, the exemption granted
pursuant to ReTAP for any properties owned by such property owner/applicant
shall automatically be terminated upon action of the City Treasurer
and/or the County Commissioners.
I.
In the absence of a countywide reassessment, any applicant accepted
into the ReTAP program is not eligible to appeal the assessed value
with regard to the parcel that is the subject of the ReTAP application.
Any appeal on the assessed value for the parcel at issue, filed by
the ReTAP participant, shall result in immediate removal from the
ReTAP program.
If the property owner desires to obtain a tax exemption under
the provisions of this article, the property owner shall file a written
application for such tax exemption in the manner and form prescribed
by the city, and shall file a separate written application for such
tax exemption for County taxes on a form prescribed by the County
and shall provide copies of the filed applications to the York County
Assessment Office within five days of such filing with the city.
A.
Upon completion of residential construction or improvements, the
property owner shall notify the city, in the manner and form prescribed
by the city, and shall provide a copy of such notification to the
County Chief Assessor.
B.
Issuance of tax exemption certificate, contents.
(1)
The city shall issue a letter of approval to the property owner,
if in the opinion of the city, the requirements of this article have
been met.
(2)
The letter of approval along with any attachments shall detail
the amount of the city tax assessment exemption granted by year as
provided in this article.
C.
The property owner is responsible for providing a copy of the letter
of approval to the Tax Collector of County taxes in the city or the
York County Treasurer, as is applicable.
D.
Upon receipt of the letter of approval, the Tax Collector of County
taxes in the city, or the York County Treasurer, as is applicable,
shall provide a copy of such letter(s) to the County Chief Assessor,
who shall thereafter advise the Board of Commissioners or its representative
of the receipt of such letter of approval. Thereafter the Board of
Commissioners shall, in a duly called and lawfully convened public
meeting, determine whether the property owner has met the requirements
of this article.
E.
In the event the Board of Commissioners determines the property owner
meets the requirements, conditions and limitations of this article,
it shall approve the same, and thereafter shall instruct the County
Chief Assessor to prepare a County real estate tax bill for the property
reflecting the amount of tax assessment exemption granted by year
in accordance with this article.
