[Ord. 686, 5/11/1998, § 1; as amended by Ord. 741,
12/30/2002, § 1]
As used in this Part, the following words and phrases shall
have the meaning set forth below:
The Board of Property Assessment, Appeals and Review of Allegheny
County, Pennsylvania.
The Borough of Jefferson Hills.
The erection of a building or buildings on previously unoccupied
land, or upon land on which a building or buildings have been demolished
or razed for the purpose of erecting a new building or buildings,
consisting of industrial, commercial or other business use designated
to obtain higher standards of safety, health, economic use or amenity.
The County of Allegheny.
That geographic area more specifically described in Exhibit
A of this Part, which the Council, after public hearing, has determined
to be physically impaired on the basis of one or more standards, including,
but not limited to, the following:
The area contains vacant, overgrown, unsightly lots of ground.
The area contains a disproportionate number of tax delinquent
properties.
The area contains unsafe, unsanitary and overcrowded buildings.
The area contains excessive land coverage.
The area contains defective design or arrangement of buildings,
streets or lot layouts.
The area contains economically and socially undesirable land
uses.
The area has been previously determined to be a "blighted area"
under criteria set forth in the Act of May 24, 1945, P.L. 991, No.
385, known as the "Urban Redevelopment Law."
The area has been previously determined to be an "unimpoverished
area" under criteria set forth in the Act of November 29, 1967, P.L.
636, No. 282, known as the "Neighborhood Assistance Act."
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in a deteriorated
area as herein provided, or any such property which has been the subject
of any order by a governmental 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 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.
The County, the Borough of Jefferson Hills and the school
district.
See definition of "local taxing authority."
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
of this Part, the word "person" as applied to partnerships shall mean
and include all members thereof; as applied to corporations, shall
mean and include all officials or officers thereof. The term "person"
used in this Part is synonymous with the "taxpayer" and "property
owner."
The rebuilding or a building previously erected for the purpose
of changing the economic use or amenity of such structure or to obtain
higher standards of safety or health.
West Jefferson Hills School District.
The value of a parcel of real property as established by
the Board or the Court of Common Pleas of Allegheny County pursuant
to the provisions of the Second Class County Assessment Law, 72 P.S
§ 5452.1, for the purpose of the levy of real property tax.
The twelve-month period from January 1 to December 31, annually.
[Ord. 686, 5/11/1998, § 2; as amended by Ord. 741,
12/30/2002, § 1]
The Council of the Borough of Jefferson Hills does hereby determine
as a fact that the geographic area of the Borough, more particularly
described in Exhibit A of this Part, constitutes a deteriorating area.
[Ord. 686, 5/11/1998, § 3]
Any property owner, whose real property is located within the
deteriorating area set forth in Exhibit A of this Part and who makes
improvements to such real property may apply for and receive from
the Borough an exemption from Borough real property taxes due to the
increased or additional assessment valuation attributable to the improvements
made in the amounts and in accordance with the provisions and limitations
set forth in this Part. The exemption from the Borough real estate
taxes shall be specifically limited to the additional assessment valuation
attributable to the actual costs of improvements to property within
the deteriorated area. Appeals from the amount of increased tax assessment
valuation attributable to the cost of improvements made to the property
within the deteriorated area may be taken by the taxpayer of the local
taxing authorities as provided by the Second Class County Assessment
Law, 72 P.S. § 5452.1 et seq. Nothing herein shall preclude
a taxpayer or the local taxing authorities from appealing the assessment
valuation of the deteriorated property or any increases in assessed
value not attributable to construction, reconstruction or improvement
as provided in the Second Class County Assessment Law, 72 P.S. § 542.1
et seq.
[Ord. 686, 5/11/1998, § 4]
The tax exemption from Borough real estate taxes granted for
improvements to real property within the deteriorated area described
in Exhibit A of this Part shall be in accordance with the following
conditions and schedule:
A.
The tax exemption shall be limited to a period of three years. The
three-year exemption period will commence with the year in which the
assessed valuation attributable to the improvements is first imposed
by the Board, whether such assessed valuation is based upon the completed
improvements or constitutes a partial assessment upon the improvement
prior to completion.
B.
The maximum amount of the tax exemption of the assessment attributable
to the actual cost of new construction, reconstruction or improvements
to real property within the deteriorated area described in Exhibit
A of this Part shall be $500,000.
[Ord. 686, 5/11/1998, § 5]
1.
At the time a property owner secures a building permit for commencement
of construction, reconstruction or improvement of property with the
deteriorating area, the owner desiring exemption from real estate
tax pursuant to this Part shall file a request in writing for exemption
on a form provided by the Borough and approved by the Board.
2.
The property owner must certify on the form provided the following
information:
A.
Name and address of owner.
B.
Lot and block number of property to be improved.
C.
The initial assessed valuation of the property before construction,
reconstruction or improvement.
D.
The current year taxes on the property for the County, the Borough
and school district before construction, reconstruction or improvement.
E.
The date the building permit was issued for construction, reconstruction
or improvement.
F.
The type of construction, reconstruction or improvement for which
exemption is requested.
G.
The summary of the plan of construction or reconstruction or plan
of improvement.
H.
The anticipated date of completion.
I.
The actual costs of construction, reconstruction or improvement.
J.
Where such activity consists of improvements to bring the property
into compliance with laws, ordinances or regulations governing safety
or health, specific citation must be made to those laws, ordinances
or regulations.
K.
The anticipated increase in valuation of the property after construction,
reconstruction or improvement.
L.
Such other information as may be necessary to process such application
for exemption.
3.
A copy of the exemption request shall be forwarded by the property
owner to the Board as well as the Borough and school district within
30 days of the date the building permit is issued or otherwise as
provided in this Part. Failure to submit such exemption request within
30 days or as otherwise provided in this Part may permit the Borough
to deny any exemption claimed pursuant to this Part for the initial
tax year after completion of construction, reconstruction or improvement,
thereby limiting the length of the schedule of taxes exempted to one
less year.
4.
When the construction, reconstruction or improvement has been completed,
the property owner shall notify the Borough and the Board in writing.
Such notice must occur within 30 days of completion. Failure to submit
notice of completion within 30 days may permit the Borough to deny
such request for exemption for the initial tax year after completion
of construction, reconstruction or improvement, thereby limiting the
length of the schedule of taxes exempted to one less year. The notice
of completion shall include the following information:
A.
Name and address of the owner.
B.
Lot and block number of property owner.
C.
The date construction, reconstruction or improvement was completed.
D.
Any modification to the plan of construction, reconstruction or improvement
as previously submitted.
E.
The final, adjusted costs of construction, reconstruction or improvement.
5.
The Board shall, after notice in writing and with a prior physical
inspection, assess the property to determine the assessment valuation
to the construction, reconstruction or improvement and eligible for
tax exemption under this Part, and under any other applicable ordinance
of any other taxing body.
6.
The Board shall provide the County, the Borough and the taxpayer,
in writing, the following information:
7.
Appeals from the valuation and the amount eligible for tax exemption
may be taken by the taxpayer or local taxing authorities as provided
by the Second Class County Assessment Law, 72 P.S. § 5452.1
et seq.
[Ord. 686, 5/11/1998, § 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. 686, 5/11/1998, § 7]
The provisions of this Part shall be severable, except for the
provisions concerning exemption set forth in §§ 24-1103
and 24-1104, hereof. If any other provision of this Part shall be
held to be illegal, invalid or unconstitutional by final decision
of a court of competent jurisdiction, the remaining provisions of
the Part shall remain in full force and effect.
[Ord. 686, 5/11/1998, § 8]
The terms and conditions of this Part and the implementation
of any real property tax exemption granted hereunder are contingent
upon the adoption of a similar ordinance.
[Ord. 686, 5/11/1998, § 9]
The Board is authorized to implement this Part.
[Ord. 686, 5/11/1998, § 10]
This Part shall be effective on the date of its passage and shall expire and be null and void on June 1, 2002, unless extended or otherwise modified by Borough ordinance. All applications for exemptions must be filed in accordance with § 24-1005 of this Part prior to the expiration date of June 1, 2002 to be valid. Further, all construction for which exemption is sought must be completed within six months after the expiration date of this Part or November 30, 2002, in accordance with § 24-1005, Subsection 4, of this Part, to be eligible for the exemptions provided herein.
