Township of Springettsbury, PA Local Economic Revitalization Tax Assistance (LERTA) Program

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, ordinance, or regulations.

IMPROVEMENT

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.

§ 300-76 Eligible areas.

The Board of Supervisors determines that York County Tax Map Parcel 4600KI0235B0000000, as further described on Exhibit A attached hereto[1] shall be the area which constitutes a deteriorated property which is eligible for tax exemption under this article. Additional eligible areas may be included from time to time by resolution of the Board of Supervisors.

[1]

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

§ 300-77 Exemption.

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 new construction or improvements to deteriorated property 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.

§ 300-78 Exemption schedule.

The schedule of real estate taxes to be exempted shall be in accordance with the following portion of improvements to be exempted each year:

	Length (year)	Portion (percent)
	First	90%
	Second	80%
	Third	70%
	Fourth	60%
	Fifth	50%
	Sixth	40%
	Seventh	30%
	Eighth	20%
	Ninth	10%
	10th	0%

If an eligible property is granted a tax exemption pursuant to this article, the improvement shall not, during the exemption period, be considered as a factor in assessing other properties.

The exemption from taxes granted under this article shall be upon the property and shall not terminate upon the sale or exchange of the property.

§ 300-79 Procedure for obtaining exemption.

Any person desiring tax exemption under this article shall notify the Manager and Tax Collector of Springettsbury Township, as well as the Business Manager of the Central York Area School District in writing on a form provided to the applicant at the time the applicant secures a building permit for new construction or an improvement. A copy of the exemption request shall be forwarded to the York County Assessment Office. The York County Assessor shall, upon notice by the applicant and after completion of the new construction or improvement, assess separately the new construction or improvement and calculate the amount of the assessment eligible for tax exemption in accordance with the limits established by this article, and shall notify the taxpayer, the Township and the School District 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 taxpayer or the local taxing authority as provided by law.

The cost of the 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 amendments to this article, if any, shall not apply to requests initiated prior to their adoption.

§ 300-80 Termination date.

An application for exemption may be made at any time within three years from the effective date of this article. All qualified applications under this article are eligible for the entire exemption schedule.

§ 300-81 Extension.

The Township may, by resolution adopted from time to time, extend the time for filing an application for exemption. However, in no event shall any one extension period exceed three years.

§ 300-82 Revocation of LERTA exemption.

The exemption from real estate taxes provided for herein shall be forfeited by the applicant and/or any subsequent owner of the real estate for the failure to pay any nonexempt real estate taxes by the last day of the time period to pay such taxes in the penalty period. Upon receipt of the notice of nonpayment of nonexempt real estate taxes, the Township Tax Collector shall discontinue the LERTA exemption.