[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:
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:
The Borough of Carlisle, Pennsylvania.
All that certain area in the Borough of Carlisle bounded and described in § 231-65 of this article.
The County of Cumberland, Pennsylvania.
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.
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.
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.
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:
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.
