[Ord. 1702, 6/15/1993; as amended by Ord. 1986, 9/9/2003, § 1]
As used in this Part the following terms shall have the meanings indicated:
ACT
the Pennsylvania Improvement of Deteriorating Real Property or Areas Tax Exemption Act.
COUNTY BOARD
the Chester County Board of Assessment Appeals.
DETERIORATED NEIGHBORHOOD
all that area identified as such on the map captioned "Deteriorated Neighborhood Map" which is at the end of this Part.
[Ord. 1986]
DETERIORATED PROPERTY
a dwelling unit located in the deteriorated neighborhood and any dwelling unit certified by the Borough's Code Enforcement Department, as provided in this Part, to be eligible for real estate tax exemption for improvements, pursuant to the Act.
DWELLING UNIT
a dwelling unit as defined by the Phoenixville Borough Zoning Ordinance [Chapter 27], as amended and as it may be amended.
EXEMPTION
the tax exemption authorized by this Part and the Act for the assessed value of an improvement.
IMPROVEMENT
repair, construction and/or reconstruction of, including alterations and additions to, a dwelling unit or units, which acts rehabilitate the structure of the dwelling unit or units so that, if not habitable before, it becomes habitable, it attains higher standards of housing safety, health and amenity and it complies with all applicable governmental regulations concerning its construction, use and occupancy.
TAX
the real estate tax levied and assessed by the Borough on real estate in the Borough.
[Ord. 1702, 6/15/1993; as amended by Ord. 1986, 9/9/2003, § 2]
The Borough shall, pursuant to the Act, exempt from the tax 100% of the assessed value attributable to an improvement of and/or to a deteriorated property, provided that no exempt assessment for improvement of any dwelling unit shall exceed to a total of $20,000 of new improvement assessment, assessed for the first time in any tax year. This exemption shall only apply to tax assessed in the first, second and third tax years after the improvement is complete and all required Borough approvals (e.g., certificates of use and occupancy) are issued, by the Borough Code Enforcement Department, for the improvement and/or dwelling unit improved. This exemption shall be upon the property exempted and shall not terminate upon the sale or exchange of that property. Preconditions of this exemption shall be the property owner's proper application, as provided herein, for the exemption and compliance with all governmental regulations with respect to the improvement, the use and occupancy of the dwelling unit and the County Board's separate assessment of the improvement. The exemption shall only apply to the County Board's separate assessment for the improvement and shall be limited by all the terms of this Part. The Borough may deny and/or cause to be discontinued any exemption which does not comply with all the terms of this Part.
[Ord. 1702, 6/15/1993]
The Borough Code Enforcement Department shall certify a property as a deteriorated property when requested by the legal owner thereof to so certify and the dwelling unit is unfit for human habitation for rent withholding or pursuant to other health or welfare regulations and/or Borough ordinances or is the subject of an order by a health, housing or building regulatory agency, requiring the unit to be vacated, condemned and/or demolished, for noncompliance with applicable laws, ordinances and/or regulations.
[Ord. 1702, 6/15/1993]
1. 
Any legal owner of a deteriorated property qualifying for an exemption under this Part must, before an exemption is granted and implemented, properly and completely comply with all the following:
A. 
At the time the property owner receives a building permit for the improvement or, if no building permit is required, when construction on the improvement commences, apply for and receive all required permits and approvals for the improvement and, upon completion of the improvement, for the use and occupancy of the dwelling unit.
B. 
Using the Borough's forms and following the Borough's procedures, apply to the Borough for the exemption.
C. 
During the entire period for which the exemption may be authorized under this Part, bring current and maintain current all water, sewer and tax accounts for all property in the Borough owned, in whole or in part, by the owner of the deteriorated property for which the exemption is sought and pay all other Borough fees and charges due or which become due for all such property and/or which are owned by the owner.
2. 
The Borough Manager shall be responsible for preparing the forms to be used and for establishing the procedures to be followed to receive and process applications for exemptions and for forwarding the information necessary to implement exemptions to the County Board. Such information shall allow the County Board to assess separately the improvement and to determine the time period for which the exemption shall be in effect. The Borough shall provide the County Board with the information necessary to implement the exemptions authorized and granted under this Part and to achieve compliance with the Act.
3. 
Appeals from the reassessment of the property for which an exemption is granted and/or the assessment of the improvement may be taken by the Borough or by the taxpayer as provided by law.
[Ord. 1702, 6/15/1993]
If this Part shall be terminated or repealed or the preconditions for an exemption made more restrictive, any property owner who has received or applied for an exemption prior to such termination, repeal or amendment shall be entitled to a decision on the application under the terms of this Part, as they existed on the date the application was made, and shall be entitled to the full exemption authorized under such terms for the period authorized prior to the termination, repeal or amendment.[1]
[1]
Editors Note: The Deteriorated Neighborhood Map is located at the end of this chapter. Former Part 7, Real Estate Tax Exemptions for Assessed Value of Improvement to Certain Industrial, Commercial and Other Business Property, comprised of §§ 24-701 through 24-707, adopted 10/14/2003 by §§ 901 through 907 of Ord 1987, as amended, which immediately followed this Part, was repealed 9/28/2010 by § 1 of Ord. 2166.