[Ord. 670, 11/12/1996, § 1; as amended by Ord.
741, 12/30/2002, § 1]
As used in this Part, the following words and phrases shall
have the meanings set forth below:
ACTUAL COST
The amount of money expended to the construction of a new
residential unit or units or in improvement of an existing unit.
ASSESSED VALUATION
The worth assigned to a residential unit or units or dwelling
unit as certified to the County by the Board of Property Assessment,
Appeals and Review. The term "assessed valuation" shall not apply
to the worth assigned to land exclusive of buildings.
BOARD
The Board of Property Assessment, Appeals and Review of Allegheny
County.
BOROUGH
The Borough of Jefferson Hills.
COUNTY
The County of Allegheny.
DETERIORATED NEIGHBORHOODS
Any area containing unsafe, unsanitary or overcrowded buildings,
vacant, overgrown and unsightly lots of ground; a disproportionate
number of tax delinquent properties; excessive land coverage, defective
design or arrangement of buildings, street or lot layouts; economically
and socially undesirable land uses; "improvised areas" as certified
by the Department of Public Welfare and approved by the Department
of Revenue under the Neighborhood Assistance Act; or "blighted areas"
as defined under the Urban Redevelopment Law.
DETERIORATED PROPERTY
Any dwelling unit located in a "deteriorated neighborhood"
or a dwelling unit which has been or, upon request, is certified by
a health, housing or building inspection agent as unfit for human
habitation, for rent withholding, or other health or welfare purpose;
or a dwelling unit which has been the subject of any order by such
an agency, requiring the unit to be vacated, condemned or demolished
by reason of noncompliance with laws, ordinances or regulations.
DWELLING UNIT
A house, apartment or group of rooms intended for occupancy
as separate living quarters by family or other groups or a person
living alone, containing a kitchen or cooking equipment for the exclusive
use of the occupants. Dwelling unit shall not include any units occupied
by persons receiving a subsidy or a portion of their rent or mortgage
payment under a federally subsidized program providing for rental
units, but not limited to § 804, Housing and Community Development
Act of 1974, P.L. 93-393; § 236, U.S. Housing Act of 1937, § 202,
Housing Act of 1959.
IMPROVEMENT
Repair, construction or reconstruction including alterations
and additions having the effect of rehabilitating a unit or dwelling
so that it becomes habitable or attains higher standards of housing,
safety, health or amenity, or is brought into compliance with the
laws, ordinances or regulations governing housing standards. Ordinary
upkeep and maintenance shall not be deemed an improvement.
PERSON
Any individual, corporation, association, partnership or
nonprofit corporation, other than a developer, sponsor, real estate
investment trust or other investor receiving subsidy or aid under
a federal program who owns or develops new residential units or who
is liable for real estate taxes on new residential construction.
RESIDENTIAL CONSTRUCTION
The erection of a building or buildings on formerly unoccupied
land or on land on which buildings which formerly existed have been
demolished or razed, which erection consists of a residential unit
or units designed to bring about higher standards of housing, safety,
health or amenity. "Residential construction" shall be construed to
include the term "improvements" as defined in 72 P.S. § 4753-3.
TYPE OF UNIT
House, apartment, duplex, semidetached house or other dwelling
place.
UNIMPROVED RESIDENTIAL PROPERTY
Any unimproved real estate owned by a person which is or
may be zoned in accordance with the Pennsylvania Municipalities Planning
Code for residential use.
[Ord. 670, 11/12/1996, § 2; as amended by Ord.
741, 12/30/2002, § 1]
1. New Construction. Pursuant to public hearings, the Council does hereby
determine that all unimproved residential property located within
the geographic confines of the Borough of Jefferson Hills shall be
eligible for the new residential construction exemption or abatement
granted under this Part.
2. Improvements. Pursuant to public hearings, the Council does hereby
determine that the entire area of the Borough of Jefferson Hills constitutes
a "deteriorated property" or "deteriorated neighborhood" as those
terms are defined in this Part and in Act 42 of 1977 and shall be
eligible for the improvement exemption granted under this Part.
[Ord. 670, 11/12/1996, § 3]
Any person making improvements to a dwelling unit in a deteriorated
neighborhood may apply for and receive tax exemption upon such improvements
in the manner and in the amounts hereinafter provided:
A. The exemption from taxes shall be limited to the additional assessed valuation attributable specifically to the actual costs of improvements to the building unit, not to exceed the maximum cost per dwelling unit specified in Subsection
B hereof, or up to any lessor multiple of $1,000. The exemption from taxes shall be limited to that portion of the increased assessment attributable to the improvements and for which a separate assessment has been made by the Board of Property Assessment, Appeals and Review and for which an exemption has been specifically requested. If the actual cost of improvements, as determined by the Board, exceeds the maximum cost per dwelling unit, the Board shall decrease such additional assessment valuation eligible from taxation in the same proportion as the actual cost of improvements exceeds the maximum cost.
B. The maximum cost per dwelling unit shall be $30,700 for improvements
made during 1996. Maximum costs for improvements made during each
subsequent year shall be determined by the Board. It shall be the
maximum cost for the preceding year multiplied by the ratio of the
United States Bureau of the Census New One-Family Houses Price Index
for the current year to such index for the preceding year. The date
of making the improvement shall be the date of the issuance of the
building permit, improvement record or other required notification
of improvement. No tax exemption shall be granted under the provisions
of this Part for any improvements to any dwelling unit in excess of
the maximum cost specified herein.
C. If a dwelling is granted tax exemption pursuant to this section,
the improvement shall not, during the exemption period, be considered
as a factor in assessing other properties.
D. If the exemption request is approved by the Board, the exemption
shall be in force only in the three consecutive years in which additional
taxes are imposed upon the increased assessment attributable to the
improvements for which the exemption was requested, and the exemption
shall terminate thereafter.
[Ord. 670, 11/12/1996, § 4; as amended by Ord.
741, 12/30/2002, § 1]
Persons responsible or liable for the payment of taxes due on
residential units erected or constructed on unimproved residential
properties in the Borough of Jefferson Hills may apply for and receive
tax exemption on new residential construction in accordance with procedures
and schedules herein provided:
A. Any exemption from taxes shall be limited to the assessed valuation
attributable to the actual cost of construction of the new residential
unit. No maximum cost per unit cap shall be imposed on the exemption
for assessed valuation attributable to the actual cost of construction
of new residential units erected on unimproved residential property.
B. Any exemption from taxes on the eligible amount of assessed valuation
attributable to new construction shall commence on the tax year immediately
following the year in which the building permit is issued; provided
that an assessment valuation attributable to the new construction
has been certified by the Board. If no such certification has been
made in the year following issuance of the building permit, then exemption
shall commence in the first year in which real property taxes are
assessed and imposed on such residential units following construction.
C. The length of the time for the abatement of Jefferson Hills taxes
attributable to the increased valuation due to the new construction
shall not exceed two years.
D. If a residential unit is granted from taxes under this Part, that
property shall not be considered as a factor in assessing the value
of other properties in the same area during the period in which the
exemption exists.
[Ord. 670, 11/12/1996, § 5; as amended by Ord.
741, 12/30/2002, § 1]
At the time a person secures a building permit for making the
improvements to a dwelling unit or for the construction of a new residential
unit or an unimproved residential property for which that person intends
to request exemption from taxation, that person may apply to the Borough
of Jefferson Hills for exemption of the taxes that would otherwise
be imposed on the basis of the assessed valuation of that property
in the following manner:
A. At the time the building permit is obtained, a form prescribed by
the Board and approved by the Borough of Jefferson Hills should be
obtained from the County and submitted to the Board of Property Assessment,
Appeals and Review.
B. The request for exemption must be in writing and certified on that
form setting forth the following exemption:
(1)
The date the building permit was issued for the said construction
or improvement.
(2)
The type of improvements or the number and type of residential
units for which exemption is requested.
(3)
The summary of the plan of the improvements or the plan for
the construction of the new residential units.
(4)
The actual cost of the improvement or the actual cost of new
construction.
C. When the improvements or proper construction has been completed,
the person must notify the Board so that an inspection of the improvements
or construction may be made. The Board will inspect the improvements
and/or new construction and will assess the property in question for
purposes of calculating the amount of the assessment eligible for
tax exemption under this Part.
D. The Board will then notify the person and all other taxing authorities
of the amount of the increase in assessment attributable to the improvement
or to the new construction, and the amount of the assessment eligible
for exemption under this Part.
E. Appeals from the assessment may be taken by the person or by the
local taxing authorities as provided by law.
[Ord. 670, 11/12/1996, § 6]
The exemption from taxes authorized by this Part shall be upon
the property exempted and shall not terminate upon the sale, exchange
or other alienation of such property unless otherwise provided.
[Ord. 670, 11/12/1996, § 7]
The provisions of this Part shall become effective on January
1, 1997, and shall remain in effect until December 31, 1999, unless
specifically earlier repealed by the Council; provided, however, that
any tax exemption granted in the final year of this Part shall expire
even though the entire exemption period for improvements or new construction
shall be expired.