[Adopted 11-13-1997 by Ord. No. 545; amended
in its entirety 5-14-1998 by Ord. No. 552]
As used in this article, the following words
and phrases shall have the meanings set forth below:
The Board of Property Assessment, Appeals and Review of Allegheny
County, Pennsylvania.
The erection of a building or buildings on previously unoccupied
land, or upon land on which a building or buildings have been demolished
or razed for the purpose of erecting a new building or buildings consisting
of industrial, commercial or other business use designated to obtain
higher standards of safety, health, economic use or amenity.
The County of Allegheny.
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in a deteriorating
area, as herein provided, or any such property which has been the
subject of any order by a government agency requiring the unit to
be vacated, condemned or demolished by reason of noncompliance with
laws, ordinances or regulations.
That geographic area which is specifically described in Exhibit
A,[1] which the Leetsdale Borough Council, after public hearing,
has determined to be physically impaired on the basis of one or more
standards, including, but not limited to, the following:
The area contains vacant, overgrown, unsightly
lots of ground.
The area contains a disproportionate number
of tax delinquent properties.
The area contains unsafe, unsanitary and overcrowded
buildings.
The area contains excessive land coverage.
The area contains defective design or arrangement
of buildings, streets or lot layouts.
The area contains economically and socially
undesirable land uses.
The area has been previously determined to be
a "blighted area" under criteria set forth in the Act of May 24, 1945,
P.L. 991, No. 385 known as the "Urban Redevelopment Law."[2]
The area has been previously determined to be
an "impoverished area" under criteria set forth in the Act of November
29, 1967, P.L. 636, No. 282, known as the "Neighborhood Assistance
Act."[3]
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, ordinances or regulations governing such standards. Ordinary
upkeep and maintenance shall not be deemed an improvement.
The County, the Borough and the School District.
See definition of "local tax authority."
Borough of Leetsdale.
Any natural person, partnership, unincorporated association,
or corporation, nonprofit or otherwise. Whenever used in any provision
of this article, it is synonymous with the "taxpayer" and "property
owner."
The rebuilding of a building or buildings previously erected
for the purpose of changing the economic use or amenity of such structure
or to obtain higher standards of safety or health.
Quaker Valley School District.
The value of a parcel of real property as established by
the Board or the Court of Common Pleas of Allegheny County pursuant
to the provisions of the Second Class County Assessment Law, 72 P.S.
§ 5452.1, for the purpose of the levy of real property taxes.
The twelve-month period from January 1 to December 31 annually.
The Council of the Borough of Leetsdale does
hereby determine as a fact that the geographic area of the Leetsdale
Borough, more particularly described on Exhibit A, attached to this
article,[1] constitutes a deteriorating area.
[1]
Editor's Note: Exhibit A is on file in the
Borough offices.
Any property owner, whose real property is located
within the deteriorating area set forth in Exhibit A and who makes
improvements to such real property, may apply for and receive from
the Borough an exemption from Borough real property taxes due to the
increased or additional assessment valuation attributable to the improvements
made in the amounts and in accordance with the provisions and limitations
set forth in this article. The exemption from Borough real estate
taxes shall be specifically limited to the additional assessment valuation
attributable to the actual costs of improvements to property within
the deteriorating area. Appeals from the amount of increased tax assessment
valuation attributable to the actual costs of improvements made to
the property within the deteriorating area may be taken by the taxpayer
or the local taxing authorities as provided by the Second Class County
Assessment Law, 72 P.S. § 5452.1 et seq. Nothing herein
shall preclude a taxpayer or the local taxing authorities from appealing
the assessment valuation of the deteriorated property or any increases
in assessed value not attributable to construction, reconstruction
or improvement a provided in the Second Class County Assessment Law,
72 P.S. § 5452.1 et seq.
The tax exemption from Borough real estate taxes
granted for improvements to real property within the deteriorating
area described in Exhibit A shall be in accordance with the following
conditions and schedule:
A.
The tax exemption shall be limited to a period of
five years. The five-year exemption period will commence with the
year in which the assessed valuation attributable to the improvements
is first imposed by the Board, whether such assessed valuation is
based upon the completed improvements or constitutes a partial assessment
upon the improvement prior to completion.
B.
The maximum amount of the tax exemption of the assessment
attributable to the actual cost of new construction, reconstruction
or improvements to real property within the deteriorating area described
in Exhibit A shall be limited to $500,000.
C.
The tax exemption in the initial year described in Subsection A shall be one 100% of the Borough's real estate taxation upon the assessed valuation attributable to the improvement. In each succeeding year of the five-year period, the exemption shall be 80% for the second year; 60% for the third year; 40% for the fourth year; 20% for the fifth year; and all succeeding years the improvements shall be fully taxable.
A.
At the time that a property owner secures a building
permit for commencement of construction, reconstruction or improvement
of a property within the deteriorating area, the owner desiring exemption
from real estate tax pursuant to this article shall file a request
in writing for exemption on a form provided by the Borough and approved
by the Board.
B.
The property owner must certify on the form provided
the following information:
(1)
Name and address of owner.
(2)
Lot and block number of property to be improved.
(3)
The initial assessed valuation of the property before
construction, reconstruction or improvement.
(4)
The current year taxes on the property for the county,
the Borough and school district before construction, reconstruction
or improvement.
(5)
The date the building permit was issued for construction,
reconstruction or improvement.
(6)
The type of construction, reconstruction or improvement
for which exemption is requested.
(7)
The summary of the plan of construction or reconstruction
or plan of improvement.
(8)
The anticipated date of completion.
(9)
The actual costs of construction, reconstruction or
improvement.
(10)
Where such activity consists of improvements
to bring the property into compliance with laws, ordinances or regulations
governing safety or health, specific citation must be made to those
laws, ordinances or regulations.
(11)
The anticipated increase in assessed valuation
of the property after construction, reconstruction or improvement.
(12)
Such other information as may be necessary to
process such application for exemption.
C.
A copy of the exemption request shall be forwarded
by the property owner to the Board as well as the Borough and school
district within 30 days of the date the building permit is issued
or otherwise as provided in this article. Failure to submit such exemption
request within 30 days or as otherwise provided in this article may
permit the Borough to deny any exemption claimed pursuant to this
article for the initial tax year after completion of construction,
reconstruction or improvement, thereby limiting the length of the
schedule of taxes exempted to one less year.
D.
When the construction, reconstruction or improvement
has been completed, the property owner shall notify the Borough and
the Board in writing. Such notice must occur within 30 days and may
permit the Borough to deny such request for exemption for the initial
tax year after completion of construction, reconstruction or improvement,
thereby limiting the length of the schedule of taxes exempted to one
less year. The notice of completion shall include the following information:
(1)
Name and address of owner.
(2)
Lot and block number of property improved.
(3)
The date construction, reconstruction or improvement
was completed.
(4)
Any modification to the plan of construction, reconstruction
or improvement as previously submitted.
(5)
The final, adjusted actual costs of construction,
reconstruction or improvement.
E.
The Board shall, after notice in writing and with
a prior physical inspection, assess the property to determine the
assessment valuation attributable to the construction, reconstruction
or improvement and eligible for tax exemption under this article and
under any other applicable ordinance of any other taxing body.
F.
The Board shall provide the county, the Borough and
the taxpayer in writing the following information:
G.
Appeals from the valuation and the amount eligible
for exemption may be taken by the taxpayer or local taxing authorities
as provided by the Second Class County Assessment Law, 72 P.S. § 5452.1
et seq.
The exemption from taxes authorized by this
article shall be upon the property exempted and shall not terminate
upon the sale, exchange or other alienation of such property unless
otherwise provided.
The terms and conditions of this article and
the implementation of any real property tax exemption granted hereunder
are contingent upon the adoption of a similar ordinance by the Borough.
The Board is authorized to adopt rules and regulations
to implement this article.
