Township of Penn, PA Local Economic Revitalization Tax Assistance

The County of Westmoreland, Pennsylvania, acting by and through its Board of County Commissioners, or, in appropriate cases, acting by and through its representatives.

DESIGNATED AREA

The area within the Township of Penn identified in § 172-93 of this article.

ELIGIBLE PROPERTY

Any industrial, commercial or other business property located in the designated area.

IMPROVEMENT

Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating any industrial, commercial or other business property owned by any individual, association or corporation and located in the designated area; "improvements" does not include any ordinary upkeep or maintenance.

LOCAL TAXING AUTHORITY

Includes the Township, county and the school district.

PERSON

Any individual, partnership, company, association, society, trust, corporation, municipality, municipality authority or other group entity.

SCHOOL DISTRICT

The Penn Trafford School District, Westmoreland County, Pennsylvania, acting by and through its Board of School Directors, or, in appropriate cases, acting by and through its authorized representatives.

TOWNSHIP

The Township of Penn, Westmoreland County, Pennsylvania, acting by and through its Board of Commissioners or, in appropriate cases, acting by and through its authorized representatives.

[1]

Editor's Note: See 72 P.S. § 4722 et seq.

§ 172-93 Designated area.

Deteriorated areas.

(1)

The Township of Penn hereby designates the area hereinafter described as "deteriorated areas" within the meaning of the Act, and ones in which the local taxing authorities may grant a tax exemption pursuant to the provisions of the Act:

1.	Bushy Run Corporate Subdivision
	a.	55-05-00-0-012	Laura Land Development, LLC P.O. Box 548 Export, PA 15632
	b.	55-05-00-0-074	11th Avenue LLC 418 Emerson Street Pittsburgh, PA 15206
	c.	55-05-00-0-075	Hayes Real Estate LLC, 5959 S. Harlem Avenue Chicago, IL 60638
	d.	55-05-00-0-076	Galway Bay Corp. 3931 School Road South Jeannette, PA 15644
	e.	55-05-00-0-077	Galway Bay Corp. 3931 School Road South Jeannette, PA 15644
	f.	55-05-00-0-078	Laura Land
	g.	55-05-00-0-079	Laura Land
	h.	55-05-00-0-081	Laura Land
	i.	55-05-00-0-082	Laura Land
	j.	55-05-00-0-083	Laura Land
	k.	55-05-00-0-084	Roswell Holdings LP c/o Rich Alfera 3325 Saw Mill Run Boulevard Pittsburgh, PA 15227
	l.	55-05-00-0-085	Laura Land
	m.	55-05-00-0-086	Sherwood Anderson LLC 3010 Wyant Circle Murrysville, PA 15668
	n.	55-05-00-0-087	Laura Land
	o.	55-05-00-0-088	Dormont Reality Partnerships, LP 107 Dogwood Lane Pittsburgh, PA 15238
	p.	55-05-00-0-089	Laura Land
	q.	55-05-00-0-090	Laura Land
	r.	55-05-00-0-091	Mountain Gathering LLC 810 Houston Street Fort Worth, TX 76102
	s.	55-05-00-0-092	Laura Land
2.	55-08-15-0-016		TCMZT Realty Group LP 535 5th Avenue E. McKeesport, PA 15035
3.	55-08-15-0-102		Charleroi Federal Savings Bank P.O. Box 209 Charleroi, PA 15022

(2)

There is attached hereto, made a part hereof and incorporated herein a map delineating the above described tracts of ground. Said map is marked as Exhibit A.[1]

[1]

Editor's Note: Exhibit A is on file in the Township offices.

Any discrepancy between the description of the designated area in this § 172-93 and the area designated for the purposes of LERTA in the LERTA District Ordinance shall be resolved in favor of the LERTA District Ordinance, it being the intent of the local taxing authority to grant exemption to all new construction and improvements to the eligible property within the area designated by the municipality.

§ 172-94 Exemptions.

There is hereby exempted from all real property taxation of this local taxing authority that portion of the additional assessment attributable to the actual costs of new construction upon, or improvements to, eligible property, for which proper application has been made in accordance with this article, subject to the limitations hereinafter set forth.

The exemption authorized by this article shall be in accordance with the provisions and limitations hereinafter set forth.

Schedule.

(1)

The schedule of real property taxes to be exempted shall be in accordance with the following percentage of the assessed valuation of new construction or improvements to the eligible property:

	Tax Year(s) Following Completion of Construction	Exemption Portion of Assessed Valuation
	1	100%
	2	100%
	3	100%
	4	50%
	5	25%

(2)

In no event shall the five-year period be extended by the construction of additional improvements or expansion of the original building erected thereon within said five-year exemption period, nor shall any additional five-year period be available for any additional improvements that are made to the initial project area after the expiration of the five-year period.

A tax exemption granted under this article shall first apply in the tax year of this local taxing authority immediately following the tax year in which the eligible new construction or improvements is or are completed. Nothing in this article is intended to limit or prohibit, nor shall it be construed as limiting or prohibiting, the levy of interim real property taxes upon new construction or improvements prior to completion thereof.

A tax exemption granted under this article shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.

Any person who is an owner of eligible property and who desires tax exemption pursuant to this article with respect to new construction or improvements on an eligible property shall apply in writing for such exemption on a form to be provided by this local taxing authority at the address set forth on such form, or if no address is set forth thereon, at the principal office of this local taxing authority, and must be received by this local taxing authority within 60 days following the date of issuance of a building permit for the new construction or improvements with respect to which exemption is desired or, if no building permit is required and no other notification of new construction or improvements is required to be given to the Township of Penn, within 60 days following commencement of construction.

This local taxing body shall make available to any person desiring to apply for a tax exemption in accordance with this article an application form (the "application") which shall require such person to supply the following information:

(1)

The name of the owner or owners of the eligible property;

(2)

The location of the eligible property, including the tax parcel identification number or numbers assigned to such property for real property tax purposes;

(3)

The type of new construction or improvements to be made on the eligible property;

(4)

The nature of the improvements to be made to the eligible property;

(5)

The date on which the relevant building permit was issued or, if no building permit is required, the date on which construction commenced or the estimated date on which it shall commence, as appropriate;

(6)

The cost or estimated cost of the new construction or improvements;

(7)

Such additional information as this local taxing authority may reasonably require.

The Township Manager or another appropriate official of this local taxing authority shall forward a copy of such completed application to the county and school district within 60 days following the date on which such application is filed with this local taxing authority, together with a request or authorization to such board or other appropriate assessment agency that, following completion of the new construction or improvements in accordance with LERTA and give appropriate notice to this local taxing authority and the taxpayer.

Appeals from the reassessment of an eligible property and the amounts eligible for exemption may be taken by the taxpayer or this local taxing authority as provided by law.

The cost of new construction or improvements to be exempted and the schedule of taxes exempted at the time of an initial request for tax exemption made in accordance with the further provisions of the article shall be applicable to that exemption request, and any subsequent amendment to this article, if any, shall not apply to applications filed with this local taxing authority prior to their adoption.

§ 172-95 When effective.

This article shall become effective immediately.

§ 172-96 Severability.

In the event any provision, section, sentence, clause or part of this article shall be held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of the article, it being the intent of the Township of Penn that such remainder shall be and shall remain in full force and effect.

§ 172-97 Declaration of purpose.

It is declared that enactment of the article and the provisions hereof are necessary for the protection, benefit and preservation of the health, safety and welfare of inhabitants of the Township of Penn.

§ 172-98 Repealer.

All ordinances or parts of ordinances and all resolutions or parts of resolutions that are inconsistent with this article shall be and the same expressly are repealed.