[Adopted 4-8-2014 by Ord. No. 2014-2]
The following words and phrases, when used in this article, shall have the following meaning:
- DETERIORATED PROPERTY
- Any industrial, commercial or other business property owned by an individual, association or corporation, and located in a deteriorating 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.
- Any 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.
Property located within the Industrial Zone, as provided on the Township Zoning Map, shall be the property within the Township which is eligible for tax exemption under this article ("eligible area"). In the event the Township desires to modify the eligible area, the Township Board of Supervisors shall conduct a hearing pursuant to 72 P.S. § 4725(a) for the purposes of modifying the boundaries of the eligible area(s) which are eligible for tax exemption under this article.
The amount to be exempted from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of improvements in accordance with the exemption schedule established by this article.
The exemption from real estate taxes shall be limited to that improvement for which an exemption has been requested in the manner set forth in this article and for which a separate assessment has been made by the Board of Assessment Appeals. Notwithstanding anything contained herein to the contrary, once an improvement is made to a parcel of land (which parcel of land has a tax identification number issued by the assessment office) for which an exemption request has been made under this article and which request has been approved/granted, all subsequent improvements to such parcel of land for which another exemption has been requested [regardless of whether the additional improvement(s) have been issued a separate tax identification number for assessment/real estate tax purposes)], if approved/granted, shall be placed on the then same exemption schedule year [if any exemption year(s) remain]; and if no exemption year(s) remain then such request shall not be approved/granted and such improvement(s) shall not receive any tax exemption as the original improvements for which an exemption request was made and approved/granted under this article.
The schedule of real estate taxes to be exempted shall be in accordance with the below portion of improvements to be exempted each year:
Tax exemption granted under this article shall take effect in the first full tax year of the Township immediately following the tax year in which the eligible new construction or improvement(s) is or are completed. In the interim between application and approval for the LERTA program and completion of construction or the improvement, no tax exemption shall be afforded to the applicant/taxpayer. Prior to admission to the LERTA program as described above and regardless if an application is pending, the Township will issue a Township tax bill based on full assessment value of the parcel. In addition, the Township may issue an interim Township tax bill [based on full assessment value of the parcel following completion of the exemption eligible improvement(s)] for any partial tax year prior to the first full tax year of the Township when the exemption takes effect.
Failure to pay Township real estate taxes in full for the LERTA enrolled parcel by December 31 of the year in which such Township taxes are levied will result in such parcel being immediately removed from the LERTA program without further action of the Township.
Any appeal on the assessed value of the LERTA parcel during the term of the LERTA exemption schedule shall result in such LERTA parcel being immediately removed from the LERTA program without further action of the Township.
If an eligible parcel is granted a tax exemption pursuant to this article, the exempted improvements on such parcel shall not, during the exemption period, be considered as a factor in assessing other properties.
The exemption from taxes granted under this article and the LERTA program shall be upon the property and shall not terminate upon the sale or exchange of the property.
Any applicant desiring to enroll in the LERTA program must own or have an equitable interest in the property located in the Eligible Area and sought for tax exemption.
Any person or business desiring enrollment and tax exemption under the LERTA program shall complete and file a Township prescribed LERTA application, which can be obtained from the Township office. The fully executed application shall be submitted to and filed with the Township office at the time the applicant applies for a building permit for the improvement, or as otherwise provided for in 72 P.S. § 4725(a). The Township will forward copies of the completed application to the York County Assessment Office, the Township tax collector, the Northeastern School District, and the applicant.
After completion of the improvement, the York County Assessment Office ("Assessor") shall assess separately the improvement and report such assessment to the applicant/taxpayer and the Township, from which the Township will calculate the amount of the assessment eligible for tax exemption in accordance with the limits established by this article.
The Township shall notify the applicant/taxpayer and the Township Tax Collector of the reassessment and the amount of the assessment eligible for the exemption. Appeals from the reassessment and the amount eligible for the exemption may be taken by the applicant/taxpayer or the Township as provided by law.
The cost of the improvement 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 requests made prior to the adoption of any such amendment.
An application for exemption may be made at any time from the effective date of this article until January 4, 2016, at which time the LERTA program shall expire unless extended by Resolution of the Township Board of Supervisors; provided, however, that any users of deteriorated properties which applied for and were granted tax exemptions under any expired provisions shall continue such status under such expired provisions and the terms and schedules set forth thereunder. All qualified applications are eligible for the entire nine-year exemption schedule, subject to the early removal from the LERTA program under § 212-66C and D herein. The LERTA program, as provided in this article, may be amended or modified by resolution of the Township Board of Supervisors.
Any ordinance or resolution, or part thereof, which conflicts with the provisions herein are hereby repealed; provided, however, that any users of deteriorated properties which applied for and were granted tax exemptions under such repealed provisions shall continue such status under such repealed provisions and the terms and schedules set forth thereunder.