[Adopted 10-12-2000 by Ord. No. 1928, approved 10-12-2000; amended in its entirety 11-10-2005 by Ord. No. 2040, approved 11-19-2005]
[1]
Editor’s Note: This article was reenacted in its entirety by Ord. No. 2139, adopted 11-10-2010.
The background of this article and the legislative intention of the Borough Council in enacting it are as follows:
A. 
The Borough of Carlisle is a municipal corporation organized under the Pennsylvania Borough Code.[1]
[1]
Editor's Note: See 53 P.S. § 45101 et seq.
B. 
As such, it is a local taxing authority as defined in the Local Economic Revitalization Tax Assistance Act, Act 76 of 1977, Dec. 1, P.L. 237, 72 P.S. § 4722, et seq.
C. 
The Borough Council desires to provide economic incentives which have the effect of rehabilitating deteriorated properties so that they become habitable, attain higher standards of safety, health, economic use or amenity, and are brought into compliance with laws, ordinances and regulations governing such standards.
D. 
The majority of existing buildings in the Carlisle LERTA District are more than 50 years of age and many have unsafe or unsanitary conditions.
E. 
A majority of the tracts of land in the Carlisle LERTA District currently have excessive lot coverage, typically amounting to 100% of the tract area.
F. 
Many economically and socially undesirable land uses currently exist in the Carlisle LERTA District.
G. 
The Carlisle LERTA District suffers from a lack of suitable on-lot parking which causes added expense to property owners and persons working and/or living in the district.
H. 
All of the above conditions are symptomatic of an underlying problem, which is the financial burden to property owners of added expense in the development and operation of centrally located real estate.
I. 
It is the goal of the Borough Council to stimulate new investment in properties in the central area of the Borough and to stimulate owner reinvestment in those properties.
J. 
The Borough Council has determined that it is in the best interest of all residents that the Borough's center be revitalized into a healthy economic area.
K. 
The Borough Council intends to comply with the Local Economic Revitalization Tax Assistance Act in its adoption of this article.
In the interpretation and construction of this article, the following definitions shall control:
BOROUGH
The Borough of Carlisle, Pennsylvania.
CARLISLE LERTA DISTRICT
All that certain area in the Borough of Carlisle bounded and described in § 231-65 of this article.
COUNTY
The County of Cumberland, Pennsylvania.
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation, and located in the Carlisle LERTA District, or any such property which has been the subject of an order by a government agency requiring the unit to be vacated, condemned or demolished by reason of noncompliance with laws, ordinances or regulations.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated property so that it becomes habitable or attains higher standards of safety, health, economic use or amenity, or is brought into compliance with laws, Borough ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an improvement.
LOCAL TAXING AUTHORITY
The Borough of Carlisle, Carlisle Area School District, the County of Cumberland, or any other governmental entity having the authority to levy real property taxes within the municipal limits of the Borough of Carlisle.
MUNICIPAL GOVERNING BODY
The Carlisle Borough Council.
[Amended 10-11-2012 by Ord. No. 2172, approved 10-11-2012]
A. 
On November 10, 2005, Carlisle Borough Council held a public hearing, as required by the Local Economic Revitalization Tax Assistance Act, in order to consider and affix the boundaries of the Carlisle LERTA District.
B. 
On October 11, 2012, Carlisle Borough Council held a public hearing, as required by the Local Economic Revitalization Tax Assistance Act, in order to consider and establish the boundaries of additional areas to be included within the Carlisle LERTA District, which additional areas are identified in Subsections C through E, inclusive, of § 231-65 of this article.
The Carlisle LERTA District is hereby ordained to be all that certain area in the Borough of Carlisle bounded and described as follows, to wit:
A. 
Beginning at the center line of the intersection of North Pitt Street with the center line of West Penn Street; thence eastwardly by the center line of West Penn Street to the intersection of the center line of North Hanover Street with the center line of East Penn Street; thence eastwardly by the center line of East Penn Street to the center line of Noble Avenue; then southwardly by the center line of Noble Avenue to the center line of East North Street; thence eastwardly by the center line of East North Street to the center line of North Bedford Street; thence southwardly by the center line of North Bedford Street to the center line of East High Street; thence southwardly by the center line of South Bedford Street to the center line of East Pomfret Street; thence westwardly by the center line of East Pomfret Street to the boundary line between premises known as and numbered 20 East Pomfret Street, also known as 105 South Hanover Street, and premises known as and numbered 24 East Pomfret Street; thence southwardly by said boundary line to the southern property line of premises known as and numbered 24 East Pomfret Street; thence eastwardly by the southern property line of premises known as and numbered 24 through 30, inclusive, East Pomfret Street; thence southwardly by the eastern property line of premises known as and numbered 20 East Pomfret Street, also known as 105 South Hanover Street, and premises known as and numbered 125 South Hanover Street to the southern right-of-way line of Chapel Avenue; thence southwardly along the eastern property line of premises known as and numbered 133 through 149, inclusive, South Hanover Street to the southwest corner of premises known as and numbered 149 South Hanover Street; thence westwardly along the southern property line of premises known as and numbered 149 South Hanover Street to a point on the eastern boundary line of premises known as and numbered 153 South Hanover Street; thence southwardly by the eastern property lines of the premises known as and numbered 153 South Hanover Street and premises known as and numbered 155 South Hanover Street to the southwest corner of premises known as and numbered 155 South Hanover Street; thence continuing in a southwardly direction by the eastern property line of the premises known as and numbered 15 East South Street to the center line of East South Street at its intersection with the center line of Cemetery Avenue; thence southwardly by the center line of Cemetery Avenue to the boundary line between premises known as and numbered 203 South Hanover Street and premises known as and numbered 209 South Hanover Street; thence by said boundary line in a westwardly direction to the center line of South Hanover Street; thence southwardly by the center line of South Hanover Street to a point on said center line at the extension of the boundary line between premises known as and numbered 200 South Hanover Street and premises known as and numbered 212 South Hanover Street; thence westwardly by said extension and by said boundary line to the western property line of the premises known as and numbered 200 South Hanover Street; thence northwardly by the western property line of premises known as and numbered 200 South Hanover Street to the center line of West South Street; thence westwardly along the center line of West South Street to its intersection with the center line of South Pitt Street; thence northwardly along the center line of South Pitt Street to its intersection with the center line of Church Avenue; thence westwardly along the center line of Church Avenue to its intersection with the center line of South West Street; thence northwardly along the center line of South West Street to its intersection with the center line of West High Street; thence eastwardly along the center line of West High Street to an extension of the boundary line between premises known as and numbered 199 West High Street and premises known as and numbered 171-169 West High Street; thence northwardly by said boundary line to the center line of Dickinson Avenue; thence eastwardly along the center line of Dickinson Avenue to its intersection with the center line of North Pitt Street; thence northwardly along the center line of North Pitt Street to its intersection with the center line of West Penn Street, the point and place of beginning.
B. 
There is excluded from the above described area that certain area known as the Carlisle Square, the perimeter of which is bounded and described as follows: Beginning at the intersection of the center line of North Hanover Street with the center line of Mulberry Avenue; thence eastwardly along the center line of Mulberry Avenue to its intersection with the center line of Irvine Row; thence southwardly along the center line of Irvine Row to its intersection with the center line of East High Street; thence eastwardly along the center line of East High Street to an extension of the boundary line between premises known as and numbered 2 East High Street and premises known as and numbered 4-6 East High Street; thence southwardly along said boundary line to the center line of Liberty Avenue; thence northwestwardly along the center line of Liberty Avenue to its intersection with the center line of Markethouse Avenue; thence westwardly along the center line of Liberty Avenue to a point at the intersection of the center line of South Hanover Street with the center line of Church Avenue; thence westwardly along the center line of Church Avenue to its intersection with the center line of South Courthouse Avenue; thence northwardly along the center line of South Courthouse Avenue to a point at the intersection of the center line of West High Street with the center line of North Courthouse Avenue; thence northwardly along the center line of North Courthouse Avenue to its intersection with the center line of Dickinson Avenue; thence eastwardly along the center line of Dickinson Avenue to its intersection with the center line of North Hanover Street, the point and place of beginning.
C. 
IAC tract. Beginning at the center line of the intersection of Carlisle Springs Road with the center line of Hamilton Street; thence southwardly by the center line of Carlisle Springs Road to the center line of the Norfolk Southern right-of-way; thence westwardly by the center line of the Norfolk Southern right-of-way to the center line of Fairground Avenue; thence northwardly by the center line of Fairground Avenue to the northern right-of-way line of D Street; thence northwardly along the eastern property line of the premises known as and numbered 801 N. Pitt Street to a point with the center line of an unnamed public avenue; thence eastwardly by the center line of an unnamed public avenue and the southern property lines of the premises known as and numbered 76 through 36 E Street and 146 Carlisle Springs Road to the center line of Carlisle Springs Road; thence northwardly by the center line of Carlisle Springs Road to a point with the southern property line of the premises known as and numbered 177 Carlisle Springs Road; thence eastwardly by the southern property line of the premises known as and numbered 177 Carlisle Springs Road to the center line of Clay Street; thence southeastwardly by the center line of Clay Street to the center line of Hamilton Street; thence southwestwardly by the center line of Hamilton Street to the center line of Carlisle Springs Road; the point of beginning.
[Added 10-11-2012 by Ord. No. 2172, approved 10-11-2012]
D. 
Carlisle Tire and Wheel tract. Beginning at the center line of the intersection of Factory Street with the center line of A Street; thence westwardly by the center line of A Street to the center line of N. College Street; thence northwardly by the center line of N. College Street to a point with the northern property line of the premises known as and numbered 518 N. College Street; thence westwardly by the northern property line of the premises known as and numbered 518 N. College Street to the center line of Ash Avenue; thence northwardly by the center line of Ash Avenue to the center line of Fourth Avenue; thence eastwardly by the center line of Fourth Avenue to the center line of N. College Street; thence northwardly by the center line of N. College Street to the center line of C Street; thence westwardly by the center line of C Street to the center line of Ash Avenue; thence northwardly by the center line of Ash Avenue to a point with the southern property line of the premises known as and numbered 326 D Street; thence eastwardly by the southern property lines of the premises known as and numbered 326 D Street and 740 N. College Street to the center line of N. College Street; thence northwardly by the center line of N. College Street to the center line of D Street; thence eastwardly by the center line of D Street to the center line of Factory Street; thence southwardly by the center line of Factory Street to the center line of A Street, the point of beginning.
[Added 10-11-2012 by Ord. No. 2172, approved 10-11-2012]
E. 
Tyco tract. Beginning at the center line of the intersection of Clay Street with the center line of Hamilton Street; thence northeastwardly by the center line of Hamilton Street to a point with the eastern property line of the premises known as and numbered 759 Hamilton Street; thence southeastwardly by the eastern property line of the premises known as and numbered 759 Hamilton Street to the Carlisle Borough municipal boundary with North Middleton Township; thence southwestwardly by the Carlisle Borough municipal boundary with North Middleton Township to the center line of Clay Street; thence northwestwardly by the center line of Clay Street to the center line of Hamilton Street, the point of beginning.
[Added 10-11-2012 by Ord. No. 2172, approved 10-11-2012]
A. 
An exemption from real property taxes is hereby granted to owners of real property located within the Carlisle LERTA District and is limited as follows:
(1) 
To the exemption schedule established in Subsection E of this section; and
(2) 
To the assessment attributable to the actual cost of improvements to a deteriorated property or to the actual cost of new construction.
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 Cumberland County Board of Assessments and for which an exemption shall be separately requested.
C. 
No tax exemption shall be granted to property owners who do not secure all necessary certificates of appropriateness and all necessary permits prior to commencing the improvements or new construction for which exemption is requested.
D. 
In the event the deteriorated property is damaged, destroyed or demolished by any cause or for any reason and the assessed valuation of the affected property has been reduced as a result of the 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 existing prior to the damage, destruction or demolition.
E. 
Exemption schedule.
(1) 
For the five years immediately following the issuance of a separate assessment as described in Subsection B of this section, the following real estate tax exemption schedule shall be in effect:
Year
Portion Exempt
1st
100%
2nd
90%
3rd
80%
4th
60%
5th
40%
(2) 
In year six and thereafter, the property shall be fully taxable according to the total amount of all assessments attributable to the property.
F. 
The exemption from taxes authorized by this article shall be upon the property exempted, and shall not terminate upon the sale or exchange of the property.
G. 
If an eligible property is granted tax exemption under this article, the improvement(s) shall not, during the exemption period, be considered as a factor in assessing other properties. If the use of any property enjoying exemption is modified, terminated, or altered during the five-year exemption period in any manner which would have affected the exemption, had the property not been so used when the exemption was granted, then, at the election of the Cumberland County Board of Commissioners, the exemption shall terminate if it determines that the continuation of the exemption would be inconsistent with the legislative intent of this article.
H. 
In the event there is a county-wide assessment of all real property located within Cumberland County, the tax exemption granted hereunder shall remain in effect in accordance with the terms of this article notwithstanding any such reassessment. All real property or portions of real property, and all assessments or percentages of assessments, not enjoying exemption hereunder shall be subject to such reassessment.
Any property owner desiring tax exemption under the provisions of this article shall, prior to the commencement of construction, notify the Borough of Carlisle, and each additional local taxing authority granting such exemption, in writing on a form provided by the Borough of Carlisle and each additional local taxing authority. The form provided by the Borough shall be submitted at the time of application for all permits and certificates of appropriateness. A copy of the exemption request shall also be forwarded to the Cumberland County Board of Assessment. The Cumberland County Board of Assessment shall thereupon, subsequent to completion of the new construction or improvements, assess separately the new construction or improvements in accordance with the limits established in this article. It shall notify the taxpayer and all pertinent local taxing authorities of the reassessment and amounts of the assessment eligible for exemption. Appeals from the reassessment and the amounts eligible for the exemption may be taken by the taxpayer or the Borough of Carlisle as provided by law.
[Amended 10-11-2012 by Ord. No. 2172, approved 10-11-2012]
The provisions of this article as they pertain to the area of the Carlisle LERTA District noted specifically in § 231-65, Subsection A (as qualified by the exclusion specified under Subsection B), shall expire November 10, 2015. With respect to those areas of the Carlisle LERTA District noted specifically in § 231-65, Subsections C, D and E, the provisions of this article shall expire October 11, 2017. However, any taxpayer who has received or who has applied for exemption prior to the applicable expiration date shall, if said exemption is granted, be entitled to enjoy the exemption permitted herein. Notwithstanding the foregoing, nothing herein shall be construed to prevent the Borough Council from repealing this article, in whole or in part, at any time prior to the applicable expiration date.
No exemption authorized by this article shall be granted to property used solely for residential purposes, whether or not owner-occupied. Notwithstanding the foregoing, mixed use buildings having at least 51% of the square footage of the street level floor allocated to a commercial use and hotels shall be eligible for exemption.