[Adopted 3-2-2011 by Ord. No. 2011-01]
This article is a local economic revitalization tax abatement
ordinance and shall be known and cited as the "Schuylkill Township
LERTA Ordinance."
The purpose of this article is to encourage new construction and improvements to Limited Industrial District, Industrial/Limited District and Industrial District properties within the identified deteriorated areas. The new construction and improvements shall include the incorporation of the Article XIV, LI Limited Industrial District, Article XV, I Industrial District and Article XVI, I/LI Industrial/Limited Industrial District of Chapter 370, Zoning, of the Code of the Township of Schuylkill.
As used in this article, the following terms shall have the
meanings indicated:
The following areas within Schuylkill Township determined
by the Board of Supervisors to be eligible for tax exemption under
Act 76 of 1977, Local Economic Revitalization Tax Abatement Act:
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.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating deteriorated property,
so that it becomes habitable or may attain a higher standard 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.
There is hereby exempted from all real property taxation the
assessed valuation of:
A.
The exemption from real property taxes shall be limited to that portion
of the additional assessment attributable to the actual cost of new
construction or improvements to deteriorated property.
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 County Board of Assessment Appeals and for which
an exemption has been separately requested. No tax exemption shall
be granted if the property owner does not secure the necessary and
proper permits prior to improving the property. No tax exemption shall
be granted if the property as completed does not comply with the minimum
standards of the Building Codes of Schuylkill Township.[1]
C.
If any case after the effective date of this article where deteriorated
property is damaged, destroyed or demolished, by any cause or for
any reason, and the assessed valuation of the property affected has
been reduced as a result of said 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 assessment that existed prior to damage, destruction
or demolition of the property.
A.
The schedule of real estate taxes to be exempted shall be in accordance
with the below portion of improvements or new construction to be exempted
each year:
|
Length
|
Portion
| |
|---|---|---|
|
First year
|
100%
| |
|
Second year
|
90%
| |
|
Third year
|
80%
| |
|
Fourth year
|
70%
| |
|
Fifth year
|
60%
| |
|
Sixth year
|
50%
| |
|
Seventh year
|
40%
| |
|
Eighth year
|
30%
| |
|
Ninth year
|
20%
| |
|
Tenth year
|
10%
| |
|
After the tenth year
|
Exemption terminates
|
B.
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.
C.
If an eligible property is granted tax exemption pursuant to this
article, the improvement or new construction shall not, during the
exemption period, be considered as a factor in assessing other properties.
A.
Any person desiring tax exemption pursuant to this article should
apply to Schuylkill Township at the time a building permit is secured
for construction of the improvement or new construction, as the case
may be. The application must be in writing, upon forms specified by
the Township, setting for the following information:
(1)
The date the building permit was issued for said improvement or new
construction.
(2)
The location of the property.
(3)
The nature of the property.
(4)
The type of improvements or new construction.
(5)
The summary of the plan of the improvements or new construction.
(6)
The cost of the improvements or new construction.
(7)
Whether or not the property has been condemned by any governmental
body for noncompliance to laws or ordinances.
B.
A copy of the exemption request shall be forwarded to the County
Board of Assessment Appeals by the Building Officials. The Board shall,
after completion of construction or improvement, assess separately
the new construction or improvement and 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 reassessment and the amounts of the assessment
eligible for exemption.
C.
The cost of improvements or new construction to commercial properties
to be exempted and the schedule 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 a request initiated prior to its adoption.
D.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the Township or by the taxpayer as provided by law.
E.
No person or entity, or such person's or entity's subsidiaries,
affiliates or other associates holdings, will be eligible for exemption
under this article unless all property taxes are current, there are
no outstanding liens against the property, and all fees for any municipal
services or utilities, including but not limited to water and sewer,
are current for all properties such person or entity, or such person
or entity's subsidiaries, affiliates or other associates holdings,
owns in the Township.
This article shall become effective upon adoption by the Phoenixville
Area School District and by the County of Chester by resolutions 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 who has
consented to be bound by the terms of this article.
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 provided shall, if said exemption
is granted, be entitled to the full exemption authorized herein.
