[Adopted 4-3-1996 by Ord. No. 57-1996]
As used in this article, the following words
and phrases shall have the meaning set forth below:
A.
The exemption from real property shall be limited
to:
B.
In all cases, the exemption from taxes shall be limited
to that portion of the additional assessment attributable to the new
construction and for which a separate assessment has been made by
the Lackawanna County Board of Assessment Appeals 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 construction.
D.
No tax exemption shall be granted if the property
owner is delinquent in the payment of real property taxes on any property
within the City of Scranton at the time of application for the tax
exemption.
A.
The following real estate tax exemption schedule commence in the
tax year immediately following the year in which the building. For
the first, second and third year for which the newly constructed improvement
would otherwise be taxable, 100% of the eligible assessment shall
be exempted.
[Amended 6-23-2016 by Ord. No. 35-2016]
B.
The exemption from taxes granted under this article
shall be upon the newly constructed improvement on the unimproved
residential property and shall not terminate upon the sale or exchange
of the property, but shall continue for the full time originally granted.
C.
If an unimproved property containing a new improvement
is granted tax exemption pursuant to this article, the property shall
not, during the exemption period, be considered as a factor in assessing
the value of other properties in the same area.
D.
If the use of the unimproved property at the time
the exemption is granted is modified, terminated or changed during
the two-year 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 governing body of the City of Scranton, the
exemption shall terminate as of the date the use was modified or terminated.
A.
Any person desiring tax exemption pursuant to this
article shall apply to the City of Scranton at the time a building
permit is secured. The application shall be in writing upon forms
specified by the City of Scranton setting forth the following information:
B.
There shall be placed on the form application for
building permits, the following:
C.
A copy of the exemption requests shall be forwarded
to the Lackawanna County Board of Assessment by the Building Code
Official. The Board shall, after completion of the construction, assess
separately, the improvement and the land upon which the new residential
construction stands, calculate the amounts of the assessment eligible
for tax exemption in accordance with the limits established by this
article and notify the taxpayer and the local taxing authorities of
the amounts of the assessment eligible for exemption.
D.
The cost of construction per improvement to be exempted
and the schedules of taxes exempted existing at the time of the initial
request for tax exemption shall be applicable to that exemption request,
and subsequent amendment to this article, if any, shall not apply
to requests initiated prior to their adoption.
E.
Appeals from the assessment and/or the amounts eligible
for exemption may be taken by the City of Scranton or by the taxpayer
as provided by law.
[Amended 4-21-2016 by Ord. No. 6-2016]
It is hereby determined and declared by City Council that the
following portion of the City qualify and are hereby designated as
areas eligible for tax exempt status: All those land, areas and neighborhoods
zoned by the City of Scranton as R1, R1(a), R2, R2/0, R3, CN and CD
zoning districts as defined by the City of Scranton's Zoning Ordinance,
File of Council No. 74, 1993.
No amendment to this article shall be effective
unless consented to by ordinance of the governing body of the City
of Scranton.
Any exemption made permissible under this article
shall not be applied to any industrial, commercial or other business
property.
[Amended 6-23-2016 by Ord. No. 36-2016]
This article shall become effective upon adoption
by the school district of the City of Scranton and the Lackawanna
County Board of Commissioners of a resolution exempting from real
property, taxation properties in accordance with the terms of this
article. In the event that the Scranton School District and the Lackawanna
County Board of Commissioners fail to adopt such a resolution within
90 days from the approval of this article by the governing body of
the City of Scranton, then this article shall automatically be repealed
the next day.
[Amended 4-12-1999 by Ord. No. 65-1999; 7-1-2002 by Ord. No. 16-2002; 4-21-2016 by Ord. No. 6-2016]
This ordinance shall automatically terminate 10 years from the
effective date of this Ordinance. Any person who obtains an exemption
hereunder shall be entitled to the entire exemption period of three
years even if said three-year period goes beyond the termination date.