Township of Wilkins, PA
Allegheny County
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Table of Contents
Table of Contents
[Adopted 11-9-2015 by Ord. No. 1056]
The following words and phrases when used in this article shall have the following meanings:
Any commercial or other business property owned by an individual, association, or corporation, and located in a deteriorating area, as hereinafter provided.
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 Board of Commissioners determines that the areas shown on the map attached as Exhibit A shall be the areas which contain and consist of deteriorated properties which are eligible for tax exemption under this article. Additional eligible areas may be included from time to time by ordinance of the Board of Commissioners.
The eligible area is defined as inclusive of the following lot/block numbers:[1]
Editor's Note: The table listing the properties in the eligible area is included as an attachment to this chapter.
Eligible properties within the defined eligibility area must be current on real estate taxes in order to qualify for abatement.
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 Allegheny County Assessment Office.
The schedule of real estate taxes to be exempted shall be in accordance with the following schedule:
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 exchange or sale of the property.
Any person desiring tax exemption under this article shall notify the Manager of the Township as well as the Business Manager of the Woodland Hills School District in writing on a form provided to the applicant at the time he secures a building permit for new construction or an improvement. A copy of the exemption request shall be forwarded to the Allegheny County Assessment Office. The Allegheny 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 the exemption request, and subsequent amendment to this article, if any, shall not apply to the adoption of any such amendment.
An application for exemption may be made at any time within five years from the effective date of this article. All qualified applications under this article are eligible for the entire five-year exemption schedule.
The Township may, by ordinance adopted from time to time, extend the time for filing an application for extension. However, in no event shall any one extension period exceed five years.
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 Treasurer shall discontinue the LERTA exemption.