This article shall be known as and may be cited as the "Norristown
Residential Tax Abatement Program (ReTAP) Ordinance."
The purpose of this article is to encourage investment and reinvestment
in the housing inventory in the Municipality of Norristown 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 known
as "Improvement of Deteriorating Real Property or Areas Tax Exemption
Act" 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:
COUNTY
Montgomery County, Pennsylvania
DETERIORATING AREA
The area or areas of the Municipality as determined by Municipal
Council, after public hearing and notice, to be deteriorating or physically
blighted as defined in the "Improvement of Deteriorating Real Property
or Areas Tax Exemption Act," 72 P.S. § 4711-01 et seq. and as set forth in §
291-104 of this article.
DWELLING
A building designed for and occupied exclusively for residential
purposes, not including hotels, rooming houses, tourist homes, institutional
homes and the like. Examples include the following housing types as
defined in the Municipality's Zoning Code:
A.
Single-family detached dwelling;
B.
Twin dwelling or single-family semidetached dwelling;
C.
Duplex dwelling or two-family detached dwelling;
D.
Single-family attached dwelling including townhouse, rowhouse,
mutiplex multifamily dwelling.
This term does include the following housing types as defined
in the Municipality's Zoning Code: (1) multifamily dwelling including
low-rise apartment, mid-rise apartment, or high-rise apartment.
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IMPROVEMENT
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.
MUNICIPAL REAL ESTATE TAX OR TAXATION
The annual real estate taxes as levied by the Municipality
of Norristown on real property located within its jurisdiction. It
does not include any other taxes that are imposed or may be imposed
by the Municipality against any owner or occupant including, but not
limited to amusement taxes, business and mercantile taxes or other
Act 511 taxes.
NEW RESIDENTIAL CONSTRUCTION
The building or erection of a dwelling upon vacant land or
land specifically prepared to receive such structures.
OWNER
Any person having a legal or equitable interest in the deteriorated
property as recorded in the official records of the Recorder of Deeds
office of the County evidencing the holder of title to said deteriorating
property. This term shall include any subsequent owner of the property
following the filing of an initial ReTAP application or the approval
of a tax exemption under ReTAP.
ReTAP
The Norristown Residential Tax Abatement Program as authorized
by this article.
Pursuant to the provision of "Improvement of Deteriorating Real
Property or Areas Tax Exemption Act," 72 P.S. § 4711-01
et seq., the Municipality authorizes the granting of an exemption
from Municipal real estate taxes on the increased assessed valuation
of the actual cost of improvements, the increase of which is directly
attributable to said improvements to said deteriorated property located
in a deteriorating area as set forth herein. The Municipality further
authorizes the granting of an exemption from Municipal real estate
taxes on the increased assessed valuation of the actual cost of new
residential construction, the increase of which is directly attributable
to said new residential construction to said deteriorated property
located in a deteriorating area as set forth herein. This exemption
shall be in such amounts and in accordance with the provisions and
limitations as provided herein and shall be applicable to only that
portion of the assessment attributable to the improvements or the
new residential construction made to the deteriorated property.
For purposes of this article and for eligibility to participate
in the ReTAP (Norristown Residential Tax Abatement Program), the following
area(s) is/are hereby designated as deteriorated areas:
A. ReTAP Area A - Those parcels located within the Municipality and
within the boundary line with cross hatching on the west side of Markley
Street as shown on the attached map and as contained within the following written boundary
description:
(1)
Starting at the intersection of the center line of Hamilton
Street and the center line of West Beech Street; thence, southeast
along the center line of West Beech Street to the intersection of
the center line of West Beech Street and the center line of Haws Avenue;
(2)
Thence, from intersection of the center line of 854 Haws Avenue
(Parcel # 13-00-16220-00-3) and the center line of West Beech Street,
southeast along the center line of Beech Street to the intersection
of the center line of West Beech Street and the center line of George
Street;
(3)
Thence, at the intersection of West Beech Street and the center
line of George Street, southwest along the center line of George Street
to the intersection of the center line of George Street and the extension
of the northern property line of 838 George Street (Parcel # 13-00-13294-00-4);
(4)
Thence, at the intersection of the center line of George Street
and the extension of the northern property line of 838 George Street
(Parcel # 13-00-13294-00-4), southeast along the property line to
the intersection of the property line of 838 George Street and the
railroad right-of-way;
(5)
Thence, from the intersection of the property line of 838 George
Street (Parcel # 13-00-13294-00-4) and the railroad right-of-way,
southeast along the railroad right-of-way to the center line of Chain
Street;
(6)
Thence, from the center line of Chain Street, southwest along
the center line of Chain Street to the intersection of the center
line of Chain Street and the center line of West Elm Street;
(7)
Thence, at the intersection of the center line of Chain Street
and the center line of West Elm Street, southeast along the center
line of West Elm Street to the intersection of the center line of
West Elm Street and the SEPTA right-of-way;
(8)
Thence, at the intersection of the center line of West Elm Street
and the SEPTA right-of-way, southwest along the SEPTA right-of-way
to the intersection of the SEPTA right-of-way and the center line
of West Oak Street;
(9)
Thence, at the intersection of the SEPTA right-of-way and the
center line of West Oak Street, southwest along the rear property
lines of 664 Corson Street (Parcel # 13-00-09032-00-9), 662 Corson
Street (Parcel # 13-00-09028-00-4), 660 Corson Street (Parcel # 13-00-09024-00-8),
658 Corson Street (Parcel # 13-00-09020-00-3), 656 Corson Street (Parcel
# 13-00-09016-00-7), 654 Corson Street (Parcel # 13-00-09012-00-2),
652 Corson Street (Parcel # 13-00-09008-00-6), 650 Corson Street (Parcel
# 13-00-09004-00-1), 648 Corson Street (Parcel # 13-00-09000-00-5),
646 Corson Street (Parcel # 13-00-08996-00-9), and 620 Corson Street
(Parcel # 13-00-0899) to the intersection of the property line of
620 Corson Street and the center line of Blackberry Alley;
(10)
Thence, from the center line of Blackberry Alley, northwest
along the center line of Blackberry Alley to the intersection of the
center line of Blackberry Alley and the center line of Corson Street;
(11)
Thence, at the intersection of the center line of Blackberry
Alley and the center line of Corson Street, southwest along the center
line of Corson Street to the end of Corson Street on a line of lands
now or formerly owned by the Municipality of Norristown;
(12)
Thence, at the end of the center line of Corson Street, northwest
along lands now or formerly owned by the Municipality of Norristown
to the intersection of the lands now or formerly owned by the Municipality
of Norristown and the corner property line of 536 Astor Street (Parcel
# 13-00-02676-00-2);
(13)
Thence, at the intersection of the lands now or formerly owned
by the Municipality of Norristown and the corner property line of
536 Astor Street, southwest along the rear property lines of 536 Astor
Street (Parcel # 13-00-02676-00-2), 532 Astor Street (Parcel # 13-00-02672-00-6),
530 Astor Street (Parcel # 13-00-02668-00-1), 528 Astor Street (Parcel
# 13-00-02664-00-5), 526 Astor Street (Parcel # 13-00-02660-00-9),
522 Astor Street (Parcel # 13-00-02656-00-4), 520 Astor Street (Parcel
# 13-00-02652-00-8), 516 Astor Street (Parcel # 13-00-02648-00-3),
514 Astor Street (Parcel # 13-00-02644-00-7), 512 Astor Street (Parcel
# 13-00-02640-00-2), 510 Astor Street (Parcel # 13-00-02636-00-6),
and 508 Astor Street (Parcel # 13-00-02632-00-1) to the intersection
of the extension of the property line of 508 Astor Street and the
center line of East Airy Street;
(14)
Thence, at the intersection of the extension of the property
line of 508 Astor Street (Parcel # 13-00-02632-00-1) and the center
line of West Airy Street, northwest along the center line of West
Airy Street to the intersection of the center line of West Airy Street
and the center line of Chain Street;
(15)
Thence, at the intersection the center line of West Airy Street
and the center line of Chain Street, southwest along the center line
of Chain Street to the intersection of the center line of Chain Street
and the center line of West Main Street;
(16)
Thence, at the intersection of the center line of Chain Street
and the center line of West Main Street, northwest along the center
line of West Main Street to the intersection of the center line of
West Main Street and the center line of Chain Street;
(17)
Thence, at the intersection of the center line of West Main
Street and the center line of Chain Street, southwest along the center
line of Chain Street to the end of the center line of Chain Street
and the extension of the southern property line of 0 Chain Street
(Parcel # 13-00-07196-00-9);
(18)
Thence, along the end of the right-of-way of Chain Street and
along the southern property line of lands now or formerly owned by
0 Chain Street, northwest to the intersection of the center line of
Potts Alley and the center line of West Washington Street;
(19)
Thence, at the intersection of the center line of Potts Alley
and the center line of West Washington Street, northwest along the
center line of West Washington Street to the intersection of the center
line of West Washington Street and the center line of Hamilton Street;
(20)
Finally, at the intersection of the center line of West Washington
Street and the center line of Hamilton Street, northeast along center
line of Hamilton Street to the intersection of the center line of
Hamilton Street and the center line of West Beech Street, that point
being the point of beginning.
B. ReTAP Area B - Those parcels located within the Municipality and
within the boundary line with cross hatching on the east side of Markley
Street as shown on the Attached Map and as contained within the following written boundary
description:
(1)
Starting at the intersection of the center line of Markley Street
and the center line of West Fornance Street; thence, at the intersection
of the center line of Markley Street and the center line of West Fornance
Street, southeast along the center line of West Fornance Street to
the intersection of the center line of East Fornance Street and the
center line of Green Valley Road;
(2)
Thence, at the intersection of the center line of East Fornance
Street and the center line of Green Valley Road, southwest along the
center line of Green Valley Road to the intersection of the center
line of Green Valley Road and the center line of East Elm Street;
(3)
Thence, at the intersection of the center line of Green Valley
Road and the center line of East Elm Street, southeast along the center
line of East Elm Street to the intersection of the center line of
East Elm Street and the center line of Smith Street;
(4)
Thence, at the intersection of the center line of East Elm Street
and the center line of Smith Street, southwest along the center line
of Smith Street to the intersection of the center line of Smith Street
and the center line of East Oak Street;
(5)
Thence, at the intersection of the center line of Smith Street
and the center line of East Oak Street, southeast along the center
line of East Oak Street to the intersection of the center line of
East Oak Street and the center line of Walnut Street;
(6)
Thence, at the intersection of the center line of East Oak Street
and the center line of Walnut Street, southwest along the center line
of Walnut Street to the intersection of the center line of Walnut
Street and the center line of Clay Alley;
(7)
Thence, at the intersection of the center line of Walnut Street
and the center line of Clay Alley, northwest along the center line
of Clay Alley to the intersection of the center line of Clay Alley
and the center line of Arch Street;
(8)
Thence, at the intersection of the center line of Clay Alley
and the center line of Arch Street, southwest along the center line
of Arch Street to the intersection of the center line of Arch Street
and the center line of East Airy Street;
(9)
Thence, at the intersection of the center line of Arch Street
and the center line of East Airy Street, northwest along the center
line of East Airy Street to the intersection of the center line of
East Airy Street and the center line of Green Street;
(10)
Thence, at the intersection of the center line of East Airy
Street and the center line of Green Street, northeast along the center
line of Green Street to the intersection of the center line of Green
Street and the center line of East Marshall Street;
(11)
Thence, at the intersection of the center line of Green Street
and the center line of East Marshall Street, northwest along the center
line of East Marshall Street to the intersection of the center line
of East Marshall Street and the center line of Maple Alley;
(12)
Thence, at the intersection of the center line of East Marshall
Street and the center line of Maple Alley, southwest along the center
line of Maple Alley to the intersection of the center line of Maple
Alley and the center line of East Airy Street;
(13)
Thence, at the intersection of the center line of Maple Alley
and the center line of East Airy Street, northwest along the center
line of East Airy Street to the intersection of the center line of
East Airy Street and the center line of Cherry Street;
(14)
Thence, at the intersection of the center line of East Airy
Street and the center line of Cherry Street, southwest along the center
line of Cherry Street to the intersection of the center line of Cherry
Street and the center line of Ann Street;
(15)
Thence, at the intersection of the center line of Cherry Street
and the center line of Ann Street, northwest along the center line
of Ann Street to the intersection of the center line of Ann Street
and the center line of Barbadoes Street;
(16)
Thence, at the intersection of the center line of Ann Street
and the center line of Barbadoes Street, northeast along the center
line of Barbadoes Street to the intersection of the center line of
Barbadoes Street and the center line of West Marshall Street;
(17)
Thence, at the intersection of the center line of Barbadoes
Street and the center line of West Marshall Street, southeast along
the center line of West Marshall Street to the intersection of the
center line of West Marshall Street and the extension of the western
property line of 147 West Marshall Street (Parcel # 13-00-25484-00-9);
(18)
Thence, at the intersection of the center line of West Marshall
Street and the extension of the western property line of 147 West
Marshall Street, northeast along the western property line of 147
West Marshall Street to the intersection of the northwestern corner
of 147 West Marshall Street and a corner of 151 West Marshall Street
(Parcel # 13-00-25488-00-5);
(19)
Thence, from the intersection of the northwestern corner of
147 West Marshall Street and a corner of 151 West Marshall Street,
southeast along the rear property lines of 147 West Marshall Street
(Parcel # 13-00-25484-00-9), 145 West Marshall Street (Parcel # 13-00-25480-00-4),
143 West Marshall Street, (Parcel # 13-00-25472-00-3), 141 West Marshall
Street (Parcel # 13-00-25468-00-7), and 139 West Marshall Street (Parcel
13-00-25464-00-2), to the intersection of the eastern property line
of 139 West Marshall Street and the western property line of 137 West
Marshall Street (Parcel # 13-00-25460-00-6);
(20)
Thence, from the intersection of the eastern property line of
139 West Marshall Street and the western property line of 137 West
Marshall Street, northeast along the western property line of 137
West Marshall Street to the intersection of the extension of the property
line of 137 West Marshall Street and the center line of Quaker Alley;
(21)
Thence, from the intersection of the extension of the property
line of 137 West Marshall Street and the center line of Quaker Alley,
southeast along the center line of Quaker Alley to the intersection
of the center line of Quaker Alley and the center line of Franklin
Alley;
(22)
Thence, at the intersection of the center line of Quaker Alley
and the center line of Franklin Alley, northeast along the center
line of Franklin Alley to the intersection of the center line of Franklin
Alley, the center line of West Chestnut Street, and an extension of
the southwest property line of 705 Cherry Street (Parcel # 13-00-08172-01-4);
(23)
Thence, at the intersection of the center line of Franklin Alley,
the center line of West Chestnut Street, and an extension of the southwest
property line of 705 Cherry Street, northeast along the rear property
lines of 705 Cherry Street (Parcel # 13-00-08172-01-4), 707 Cherry
Street (Parcel # 13-00-08172-00-5), 709 Cherry Street (Parcel # 13-00-08176-00-1),
711 Cherry Street (Parcel # 13-00-08180-00-6), 713 Cherry Street (Parcel
# 13-00-08184-00-2), 715 Cherry Street (Parcel #13-00-08188-00-7),
717 Cherry Street (Parcel # 13-00-08192-00-3), 719 Cherry Street (Parcel
# 13-00-08196-00-8), 721 Cherry Street (Parcel # 13-00-08200-00-4),
723 Cherry Street (Parcel # 13-00-08204-00-9), 725 Cherry Street (Parcel
# 13-00-08208-00-5) and 727 Cherry Street (Parcel # 13-00-08212-00-1)
to the intersection of the northwest corner of 727 Cherry Street and
lands now or formerly owned by Stony Creek Complex LLC (Parcel # 13-00-25488-00-5);
(24)
Thence, at the intersection of the northwest corner of 727 Cherry
Street (Parcel # 13-00-08212-00-1) and lands now or formerly owned
by the Stony Creek Complex LLC (Parcel # 13-00-25488-00-5), southeast
along the northern property line of 727 Cherry Street to the intersection
of the property line extension of 727 Cherry Street and the center
line of Cherry Street;
(25)
Thence, at the intersection of the property line extension of
727 Cherry Street and the center line of Cherry Street, northeast
along the center line of Cherry Street to the intersection of the
center line of Cherry Street and the southeast property line extension
of 873 Cherry Street (Parcel # 13-00-08232-00-8);
(26)
Thence, at the intersection of the center line of Cherry Street
and the southeast property line extension of 873 Cherry Street, northwest
along the southern property line of 873 Cherry Street to the intersection
of the southwest corner of the property line of 873 Cherry Street
and lands now or formerly owned by the Municipality of Norristown;
(27)
Thence, from the intersection of the southwest corner of the
property line of 873 Cherry Street and lands now or formerly owned
by the Municipality of Norristown, northeast along the rear property
lines of 873 Cherry Street and 875 Cherry Street (Parcel # 13-00-08236-00-4)
to the intersection of the northern property line of 875 Cherry Street,
the southern property line of 877 Cherry Street (Parcel 13-00-08240-00-9),
and the southeastern property line of 102 West Elm Street (Parcel
# 13-00-10728-00-5);
(28)
Thence, from the intersection of the northern property line
of 875 Cherry Street, the southern property line of 877 Cherry Street
(Parcel 13-00-08240-00-9), and the southeastern property line of 102
West Elm Street (Parcel # 13-00-10728-00-5) northwest along the rear
property lines of 102 West Elm Street (Parcel # 13-00-10728-00-5),
104 West Elm Street (Parcel # 13-00-10732-00-1), 106 West Elm Street
(Parcel # 13-00-10736-00-6), 108 West Elm Street (Parcel # 13-00-10740-00-2),
110 West Elm Street (Parcel # 13-00-10744-00-7), 112 West Elm Street
(Parcel # 13-00-10748-00-3), 114 West Elm Street (Parcel # 13-00-10752-00-8),
116 West Elm Street (Parcel # 13-00-10756-00-4), 118 West Elm Street
(Parcel # 13-00-10760-00-9), 120 West Elm Street (Parcel # 13-00-10764-00-5),
122 West Elm Street (Parcel # 13-00-10768-00-1), 124 West Elm Street
(Parcel # 13-00-10772-00-6), 126 West Elm Street (Parcel # 13-00-10776-00-2),
128 West Elm Street (Parcel # 13-00-10780-00-7), 134 West Elm Street
(Parcel # 13-00-10788-00-8), 132 West Elm Street (Parcel # 13-00-10792-00-4),
and 138 West Elm Street (Parcel # 13-00-10796-00-9) to the intersection
of the property line extension of 138 West Elm Street and the center
line of West Elm Street;
(29)
Thence, at the intersection of the property line extension of
138 West Elm Street and the center line of West Elm Street, northwest
along the center line of West Elm Street to the intersection of the
center line of West Elm Street and the center line of Markley Street;
(30)
Finally, at the intersection of the center line of West Elm
Street and the center line of Markley Street, northeast along the
center line of Markley Street to the intersection of the center line
of Markley Street and the center line of West Fornance Street, that
point being the point of beginning.
The amount that may be exempted shall be calculated based upon
the increase in assessment value directly attributable to the actual
improvement or new residential construction of the deteriorated property
to be calculated by the assessment agency following the completion
of the improvement or new residential construction. Countywide or
other reassessments during the ReTAP period shall not be considered
in modification of the tax exemption amounts.
The ReTAP and this article shall automatically expire on December
31, 2024, unless extended or repealed by ordinance duly adopted, except
that it shall survive to the extent necessary to preserve or enforce
the rights of any owner or property that obtained an approval for
participation from the Municipality the earlier of the 31st day of
December 2024 or the effective date of repeal.