[Added 9-9-2020 by Ord. No. A-1056]
As used in this article, the following words and phrases shall
have the meaning set forth below:
Refers to all properties within the boundaries of the Borough
of Kane.
A dwelling unit located in a deteriorated neighborhood 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.
All that area within the boundaries of the Borough of Kane
which have been found after public hearing and notice to be deteriorated
neighborhoods.
The Borough of Kane, Kane Area School District, the County
of McKean, or any other governmental entity having the authority to
levy real property taxes within the Borough of Kane.
The Borough of Kane.
The building or erection of dwelling units, as defined above,
upon vacant land or land specifically prepared to receive such structures.
A.
The exemption from property taxes shall be limited.
(1)
To the exemption schedule as established within this article.
(2)
To that portion of the additional assessment attributable to the
actual cost of improvements to the deteriorated property.
(3)
To the assessment valuation attributable to the cost of construction
of a new residential home, apartment or dwelling unit.
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 McKean County Board of Assessment Appeal, and
for which an exemption has been separately requested.
C.
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits prior to improving the property.
D.
In any case after the effective date of this article when 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 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 improvements or construction that is in excess
of the original assessments that existed prior to the damage, destruction
or demolition of the property.
A.
For the five years immediately following the year in which the improvement
becomes assessable, the following real estate exemption schedule shall
be in effect.
|
Length
|
Portion Exempt
|
|---|---|
|
First year
|
100%
|
|
Second year
|
75%
|
|
Third year
|
50%
|
|
Fourth year
|
25%
|
|
Fifth year
|
10%
|
After the fifth year, the exemption shall terminate.
B.
The exempt ion from taxes granted under this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
C.
If an eligible property is granted tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
D.
If the use of the property at the time the exemption is granted is
modified, terminated or changed during the five-year exemption 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 Borough Council, the exemption shall terminate as of the date
the use was modified or terminated if the Council determines that
continuation of the exemption would be inconsistent with the purpose
of this article.
A.
Any person desiring tax exemption pursuant to this article shall
apply to the Borough of Kane at the time a building permit is secured
for construction of the improvement. The application shall be in writing
upon forms specified by the Borough setting forth the following information.
(1)
The date the building permit was issued for said improvements.
(2)
The location of the property to be improved.
(3)
The nature of the property to be improved (residential, apartment
or other dwelling unit).
(4)
The type of improvement.
(5)
The summary of the plan of the improvement.
(6)
The cost of the improvement.
(7)
The property has been inspected and verified by the Borough Manager
or his agent.
(8)
Such additional information as the Borough may require.
B.
A copy of the exemption request shall be forwarded to the County
Board of Assessment by the Borough Manager. The Board shall determine
whether the exemption shall be granted and shall assess separately
the improvements and calculate the amount of the assessment eligible
for the tax exemption in accordance with the limits established by
this article and notify the taxpayer and local taxing authorities
of the reassessment and amounts of the assessment eligible for tax
exemption. In the case of new construction, the Board shall assess
separately the unit and the land upon which the construction stands
and shall otherwise perform its duties as above provided for construction
of improvements to properties.
C.
The cost of improvements to be exempted and the schedule of taxes
exempted existing at the time of the initial request for tax exemption
shall be applicable to the exemption request, and subsequent amendment
to this article, if any, shall not apply to requests initiated prior
to their adoption.
D.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the Borough or by the taxpayer as provided by law.
