[Adopted 1-13-2014 by Ord. No. 840]
As used in this article,
the following words and phrases have the meaning set forth below:
The area bounded and described as the "deteriorated area"
by Ordinance No. 640 passed by the Borough of Columbia on August 10,
1992, and as the same may hereafter be amended from time to time.
Any industrial, commercial or other business property owned
by an individual, partnership, association, corporation or other entity
and located in the Borough of Columbia. No residential homes, apartments
or other living establishments will be included except hotels and
motels which rent rooms on a short-term basis.
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 Borough of Columbia, the Columbia Borough School District
and the County of Lancaster or any other governmental entity having
the authority to levy real property taxes within the Borough of Columbia.
Construction of new industrial, commercial or other business
facilities which are owned by an individual, partnership, association
or corporation and will be used solely for business purposes.
B.
In all cases the exemption form taxes shall be limited to that portion
of the additional assessment valuation attributable to the actual
costs of new construction or improvements, as the case may be, and
for which a separated assessment has been made by the Lancaster County
Board of Assessment Appeals, and for which an exemption has been separately
requested.
C.
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits prior to improving the property.
D.
In any case, after the effective date of this article, when deteriorated
property or new construction 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 said damage, destruction
or demolition, the exemption from real property taxation authorized
by this article shall be limited to that portion of new assessment
attributable to the actual cost of improvements or construction that
is in excess of the original assessments that existed prior to the
damage, destruction or demolition of the property.
E.
Notwithstanding anything to the contrary, each item of construction
and/or improvements shall be treated separately for exemptions under
this article if they are being performed or constructed under separate
building permits. By way of example only, if a property owner obtains
a building permit to construct a house in year one, and then in year
two obtains a separate building permit to install a garage or make
additional improvements to the previously constructed house, that
garage or new improvements shall be treated separately for purposes
of exemption under this article.
[Amended 4-10-2017 by Ord. No. 883]
A.
The following real estate exemption schedule shall be in effect for
five tax years commencing with the new tax year following the tax
year within which a certificate of occupancy or other Borough-issued
certification of completion is dated:
|
Length
|
Portion Exempt
| |
|---|---|---|
|
First year
|
100%
| |
|
Second year
|
100%
| |
|
Third year
|
100%
| |
|
Fourth year
|
50%
| |
|
Fifth year
|
50%
| |
|
After the fifth year, the exemption shall terminate.
| ||
B.
The exemption from taxes granted under this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property but shall continue for the full time originally granted.
C.
If the use of the property at the time the exemption is granted is
modified, terminated or changed during the five-year period which
in any way would have affected the exemption if the property had been
so used when the exemption was granted, then at the election of the
Borough of Columbia, the exemption shall terminate as of the date
the use was modified or terminated or the Borough of Columbia determines
that the continuation of the exemption would be inconsistent with
the purposes of this article.
D.
Any property which has already begun the exemption schedule as set
forth in Ordinance No. 840-2014 at the time this Ordinance No. 883-2017
is adopted shall continue on the same five-year schedule as in effect
prior to the adoption of this Ordinance No. 883-2017.
A.
Any person desiring tax exemption pursuant to this article shall
apply to the Borough of Columbia at the time a building permit is
secured for new construction or for the improvement. The application
shall be in writing upon forms specified by the Borough of Columbia
setting forth the following information:
(1)
The date the building permit was issued along with zoning, land division
and/or land development requirements;
(2)
The location of the property to be improved;
(3)
The nature of the property to be improved (industrial, commercial,
etc.);
(4)
The type of improvement;
(5)
The summary of the plan of the improvement;
(6)
The cost of the improvement;
(7)
The property has been inspected and verified by the Columbia Borough
Manager or his designated agent; and
(8)
Certification by the applicant that there are no unpaid real estate
taxes, municipal sewer charges, or other municipal charges, bills
or liens outstanding related to the property.
(9)
Such additional information as the Borough of Columbia may require.
B.
A copy of the exemption requests shall be forwarded to the Lancaster
County Board of Assessment by the Columbia Borough Manager. The Lancaster
County Board of Assessments shall, after completion of the new construction
or improvement, assess separately the new construction or improvement
and calculate the amounts of the assessment eligible for tax exemption
in accordance with the limits set forth in this article and shall
notify the taxpayer and Columbia Borough of the reassessment and amounts
of the assessment eligible for exemption.
C.
The cost of new construction or improvements 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
initiated prior to their adoption.
D.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the Borough of Columbia or by the taxpayer as provided
by law.
No amendment to this article shall be effective unless consented
to by resolution or ordinance of each local taxing authority which
has consented to be bound by the terms of this article.
Unless prior to that date which is five years from the effective
date of this article, the Columbia Borough Council adopts an ordinance
and Columbia Borough School District Board of Directors adopts a resolution
or takes other appropriate action extending this article for an additional
five years, this article shall terminate exactly five years from the
effective date of this article. On or prior to each renewal period,
this article shall terminate on the fifth year following renewal unless
both the Columbia Borough Council and Columbia Borough School District
Board of Directors have adopted ordinances, in the case of the Borough,
or resolutions or other appropriate actions, in the case of the School
District, extending the term of this article for an additional five
years. This article shall terminate at the discretion of either the
Columbia Borough Council or the Columbia Borough School District Board
of Directors upon adoption of appropriate repealing ordinance or resolution,
respectively, with formal written notification to one another at least
90 days in advance of said planned ordinance or resolution, respectively.
Notwithstanding the foregoing, any taxpayer who has received or applied
for exemption granted by this article prior to the expiration or termination
of this article, if said exemption is granted, shall be entitled to
the full exemption authorized herein.
Any exemption made permissible under this article shall not
be applied to any residential home, apartment buildings or other living
establishments, except hotels and motels which rent rooms on short-term
basis.
