[Adopted 5-26-2015 by Ord. No. 204]
This article shall be known as, and may be cited as, the "Middle
Smithfield Township LERTA Ordinance," as amended from time to time.
This article is enacted under the authority of the Pennsylvania
Local Economic Revitalization Tax Assistance Act ("LERTA"), Act No.
1977-76, as amended. It is declared that enactment of this article,
and the provisions hereof, are necessary for the protection, benefit
and preservation of the health, safety, and welfare of the inhabitants
of Middle Smithfield Township.
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context of language clearly indicates or requires a different
meaning.
Shall mean Local Economic Revitalization Tax Assistance Act
of the Commonwealth, Act No. 1977-76, as amended and supplemented.
The Commonwealth of Pennsylvania.
The County of Monroe, Pennsylvania, acting by and through
its Board of County Commissioners or, in appropriate cases, acting
by and through its authorized representatives.
The area or areas within the Township of Middle Smithfield identified in § 176-47 of this article.
Any industrial, commercial, or other business property located
in the deteriorated area(s), as hereinafter provided.
Repair, construction, or reconstruction, including alterations
and additions, having the effect of rehabilitating an eligible 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 improvement.
The Township of Middle Smithfield, East Stroudsburg Area
School District, and Monroe County.
East Stroudsburg Area School District, Monroe County, Pennsylvania,
acting by and through its Board of School Directors or, in appropriate
cases, acting by and through its authorized representatives.
Township of Middle Smithfield, Monroe County, Pennsylvania,
acting by and through its Board of Supervisors or, in appropriate
cases, acting by and through its authorized representatives.
A.
This Township does hereby designate the area located within the following
boundaries as a deteriorated area, within the meaning of LERTA, and
one in which the local taxing authorities may grant a tax exemption
pursuant to the provisions of the Act:
(1)
Any and all properties located in the Township's Commercial and Industrial
Zoning Districts, as such districts existed on the effective date
of enactment of this article. Included at the end of this article
is a Table of LERTA Properties[1] listing the properties located in the Township's Commercial
and Industrial Zoning Districts, by parcel identification number and
Tax Map parcel number and other identifying information, derived from
the records of the Monroe County Tax Assessment office. In the event
of conflict between the application of the Township's Zoning Ordinance
and Zoning Map, and the Table of LERTA Properties, the table shall
govern. Properties within the table, however, shall only be considered
eligible properties for tax exemption to the extent that, after new
construction or improvement, the property would be used for industrial,
commercial, or other business purposes.
[1]
Editor's Note: Said table is on file in the Township offices.
(2)
The property commonly known as "119 Tom X Road," Tax Parcel No. 9/10/1/86,
and Parcel Identifier No. 09- 7334-00-03-3428, and consisting of 320.53
acres, more or less (the 119 Tom X Road property). The 119 Tom X Road
property shall only be considered an eligible property for tax exemption
to the extent that, after new construction or improvement, the property
would be used for industrial, commercial, or other business purposes.
[Added 11-26-2018 by Ord.
No. 224]
B.
Persons undertaking new construction or making improvements to eligible
properties in the deteriorated area may apply for, and the Board of
Assessment Appeals may grant, real estate tax exemption upon such
new construction and improvements in the amount and in the manner
hereinafter provided.
A.
There is hereby exempted from all real property taxation of this
local taxing authority that portion of the additional assessment attributable
to the actual cost 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.
B.
The exemption authorized by this article shall be in accordance with
the provisions and limitations hereinafter set forth.
C.
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.
D.
The length of the schedule for taxes exempted shall not exceed five
years.
E.
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
|
Exempt Portion of Assessed Valuation
| |
|---|---|---|
|
1
|
100%
| |
|
2
|
80%
| |
|
3
|
60%
| |
|
4
|
40%
| |
|
5
|
20%
|
F.
The exemption for new construction or improvements to an eligible
property shall commence in the tax year immediately following the
year in which the new construction or improvement is completed.
G.
Any person who desires an exemption, as allowed by this article,
shall notify the local taxing authorities in writing on a form provided
by the local taxing authorities. This notification must be submitted
at the time of securing the building permit, or if no building permit
or other notification of improvement is required, then at the time
of commencing construction. A copy of the exemption request shall
be forwarded to the Monroe County Board of Assessment. The said assessment
office 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 established by the local taxing authorities and notify
the taxpayer and the local taxing authorities of the reassessment
and amounts of the assessment eligible for exemption.
H.
Appeals from the reassessment and the amounts eligible for exemption
may be taken by the taxpayer or the local taxing authorities, as provided
by law.
I.
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 the article, if any, shall not apply to requests
initiated prior to their adoption.
A.
This article and the tax exemptions granted herein shall not apply
and shall not be available where any of the following occur:
(1)
The property owner does not secure the necessary and proper permits
prior to improving, or undertaking new construction to, the property;
or
(2)
The property, as completed, does not comply with the minimum standards
of the law, ordinances, regulations, resolutions, and codes of the
Township; or
(3)
According to the laws, ordinances, regulations, resolutions, and
codes of the Township, the use for which the property is made is a
nonconforming use, or the property contains a nonconforming use; or
(4)
The property owner fails to comply with the provisions of this article.
B.
The exemption from real estate taxes provided herein shall be forfeited
by the applicant and/or any subsequent owner of the real estate for
failure to pay any nonexempt real estate taxes on any property under
the jurisdiction of the local taxing authorities by the last day of
the time period to pay such taxes in the penalty period pursuant to
law. Upon receipt of notice of nonpayment of nonexempt real estate
taxes, the Township shall discontinue the LERTA exemption and shall
notify the Monroe County Assessment office of such discontinuance.
C.
In any case, after the effective date of this article, when an eligible
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 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 assessment that existed prior to damage, destruction,
or demolition of the property.
