Article VII: Tax Exemption for Improvements to Deteriorated Property

As used in this article, the following words and phrases shall have the meanings set forth below:

Any industrial, commercial or other business property owned by an individual, association or corporation and located in a deteriorated area, as hereinafter provided, 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, ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an "improvement."

LOCAL TAXING AUTHORITY

The Borough of Youngwood, Westmoreland County, Pennsylvania, the Hempfield Area School District and the County of Westmoreland.

MUNICIPAL GOVERNING BODY

The Borough of Youngwood, Westmoreland County, Pennsylvania.

§ 111-55 Exemption area designated.

The following has been designated as a deteriorated area: all areas of the Borough of Youngwood, Westmoreland County, Pennsylvania. All legally existing commercial, industrial or local business properties existing in this area may be eligible to participate in this tax exemption program.

§ 111-56 Conditions for exemption.

Any qualifying improvement or new construction within the exemption area, where construction commenced after the effective date of this article, shall be eligible for real property tax exemption.

§ 111-57 Limits.

The exemption from real property taxes shall be limited to:

(1)

That portion of the additional assessment attributable to the improvement to the deteriorated property.

(2)

The assessment evaluation attributable to the new structure.

The exemption from taxes shall be limited to the portion of the assessment attributable to the improvement or new construction, as the case may be, and for which a separate assessment has been made by the Westmoreland County Board of Assessment Appeals and for which an exemption has been requested. No exemption shall be granted if the property owner does not secure the necessary and proper permits prior to improving the property. No exemption shall be granted if the property, as completed, does not comply with the Building Permit Ordinance[1] or other ordinances of the Borough of Youngwood.

[1]

Editor's Note: See Ch. 52, Building Construction and Floodplain Management.

§ 111-58 Schedule; transferability; effect on other properties.

Exemption schedule.

(1)

The schedule of real estate taxes to be exempted shall be as follows:

	Year	Percent
	First	100
	Second	100
	Third	87.5
	Fourth	75
	Fifth	62.5
	Sixth	50
	Seventh	37.5
	Eighth	25
	Ninth	12.5
	10th	5

(2)

After the 10th year, the exemption shall terminate.

The exemption from taxes granted under this article shall be upon the property and shall not terminate upon the sale or exchange of the property.

If an eligible property is granted tax exemption pursuant to this article, the improvement shall not, during the exemption period, be considered as a factor in assessing other properties.

§ 111-59 Procedure for obtaining exemption.

Applications for tax exemption pursuant to this article must be submitted to the Borough of Youngwood at the time of application for a building permit for the construction of the improvement or new construction, as the case may be. The application must be in writing and upon forms provided by the Borough and must set forth the following information:

(1)

The name and address of the property owner.

(2)

The date the building permit was issued or applied for regarding said improvement or new construction.

(3)

The address or location of the property for which an exemption is being requested.

(4)

The nature of the property to be improved.

(5)

The type or nature of the improvement construction or reconstruction.

(6)

A summary of the plan of the improvement or new construction.

(7)

The cost of the improvement or new construction.

(8)

Whether the property has been condemned by any governmental body for noncompliance with any laws or ordinances.

(9)

Any additional information as may be required by the Borough.

Upon completion of the improvement or new construction, the applicant shall immediately notify the Borough. The Borough will then submit a request to the Westmoreland County Board of Assessment asking that the improvement or new construction be assessed.

Appeals from the reassessment and the amount eligible for the exemption may be taken by the Borough or by the tax payer as provided by law.

§ 111-60 Effect of action of other taxing agencies.

This article shall become effective upon adoption by the Hempfield Area School District and the Westmoreland County Board of Commissioners of a resolution exempting from real property taxation properties in accordance with the terms of this article.

No amendments to this article shall be effective unless consented to by resolution or ordinance of each local taxing authority as set forth in Subsection A.

§ 111-61 Expiration.

This Article shall automatically expire and terminate 10 years following the effective date hereof; provided, however, that any taxpayer who has received or applied for the exemption granted by this article prior to the expiration date herein shall, if said exemption is granted, be entitled to the full exemption authorized.