[Ord. 214, 6/14/2004, § 1]
As used in this Part, the following words and phrases shall
have the meanings set forth below:
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in a deteriorating
area, as provided by resolution of the Board of Supervisors or any
such property which has been the subject of an order by the Township
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 Township of Jefferson or any other governmental entity
having the authority to levy real property taxes within the Township
of Jefferson.
The Township of Jefferson.
[Ord. 214, 6/14/2004, § 1]
The deteriorated areas contemplated by this Part are commercial properties located in Jefferson Township, described more fully in Exhibit A, attached hereto. Jefferson Township may, from time to time, enlarge or amend the deteriorated area pursuant to the procedure set forth in § 24-407 for obtaining tax-exempt status.
[Ord. 214, 6/14/2004, § 1]
The following are hereby exempted from all real property taxation
to the extent of the assessed valuation thereof:
[Ord. 214, 6/14/2004, § 1]
2.
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 housing and building codes of the Township of Jefferson.
3.
In any case, after the effective date of this Part, 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 the said damage, destruction or demolition,
the exemption from real property taxation authorized by this Part
shall be limited to that portion of new assessment attributable to
the actual cost of the improvements or construction, that is, in excess
of the original assessment that existed prior to damage, destruction
or demolition of the property.
[Ord. 214, 6/14/2004, § 1]
1.
For the first seven years following the year upon which the improvement
becomes assessable, 100% of the eligible improvement shall be fully
exempted and tax shall only be paid on the assessment for the land.
For the eighth and ninth years following the year upon which the improvement
becomes assessable, 50% of the eligible assessment for the improvement
shall be exempted and tax shall be paid on the assessment for the
land. For the tenth year following the year upon which the improvement
becomes assessable, 25% of the eligible assessment for the improvement
shall be exempted and tax shall be paid on the assessment for the
land. After the tenth year, the exemption shall be terminated.
2.
The exemption from taxes granted under this Part shall be upon the
property and shall not be terminated upon the sale or exchange of
the property.
[Ord. 214, 6/14/2004, § 1]
1.
There shall be appended to the form application for building, zoning
and alteration permits the following:
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Notice to Taxpayers
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Under the provisions of the Township Ord. 214, you may be entitled
to a property tax exemption on your contemplated alteration or new
construction. An application for exemption may be secured from the
Code Enforcement Officer and must be filed with the Township at the
time a building or alteration permit is secured.
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2.
At the time a building or alteration permit is secured for the construction
of an improvement for which an exemption is requested, the taxpayer
shall apply to the Township of Jefferson Code Enforcement Officer,
or any successor agency thereto, for the exemption provided for in
this Part. Request for exemption must be in writing, certified in
full, as prescribed by the Township setting forth the following information:
A.
The date the building permit or alteration permit was issued for
said improvements.
B.
The type of improvement.
C.
The summary of the plan of the improvement.
D.
The cost of the improvement.
E.
That the property has been inspected and verified by the Code Enforcement
Office of Jefferson Township.
F.
Any or all such additional information the Township may require.
[Ord. 214, 6/14/2004, § 1]
A copy of the request for exemption shall be forwarded to the
Butler County Board of Assessment Appeals by the Township. Upon completion
of the improvement, the tax-payer shall notify the Township and the
Butler County Board of Assessment Appeals, so that the Board may assess
the improvements separately for the purpose of calculating the amount
of assessment eligible for tax exemption in accordance with the limits
established in this Part. The Township will then obtain from the Board
the amount of the assessment eligible for exemption and will notify
the taxpayer. The Treasurer is authorized to make refunds, if applicable,
only after the Butler County Board of Assessment Appeals has notified
the Treasurer of its separate assessment upon the improvement for
which an exemption is requested. Appeals from the reassessment and
the amount eligible for the exemption may be taken by the taxpayer
or the Township as provided by law.
[Ord. 214, 6/14/2004, § 1]
Unless otherwise repealed by the Board of Supervisors, this Part shall be terminated on July 1, 2008. No later than April 1, 2008, the Board of Supervisors shall review how this Part has been administered, the effects of this Part on the community, and any suggestions or recommendations for this Part's reenactment, modification or repeal. Nothing contained herein shall act to prohibit the Board of Supervisors of the Township of Jefferson from enacting a similar ordinance after July 1, 2008. Any property tax exemptions granted under the provisions of this Part shall be permitted to continue according to the exemption schedule found in § 24-405 even if this Part expires or is replaced.
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Exhibit A
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Identification and Description of LERTA Area(s)
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Map #
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Parcel
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Tr.
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Resident/Owner Name
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Street
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City/State/Zip
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1 F94
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16
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0000
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Penn United Technology
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196R Alwine Road
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Saxonburg, PA 16056
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1 F155
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5D
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0000
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Chick, James P. TRS
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118 Chick Lane
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Butler, PA 16002
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1 F96
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6A
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0000
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Zacherl, Frank D.
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140 Durango Lane
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Butler, PA 16002
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