[Adopted 5-11-2015 by Ord. No. 3009]
Unless the context specifically and clearly indicates otherwise,
the meaning of terms and phrases used in this article shall be as
follows:
Local Economic Revitalization Tax Assistance Act of the Commonwealth
of Pennsylvania, Act No. 1977-76, as amended and supplemented.
The completion of the appropriate application form at the
time of submission of a complete application for building permit(s)
to the appropriate office of the municipality.
The Commonwealth of Pennsylvania.
Lehigh County, Pennsylvania, acting by and through its Board
of County Commissioners or, in appropriate cases, acting by and through
its authorized representatives.
Any industrial, commercial or other business property located
in the designated areas.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating an industrial,
commercial or other business property owned by an individual, association,
corporation or other legal entity and located in the designated area(s).
"Improvement" does not include any ordinary upkeep or maintenance.
Means and includes the Township, the County of Lehigh and
the Whitehall Coplay School District.
The Township of Whitehall.
An individual, partnership, company, association, society,
trust, corporation, limited liability company, municipality, municipal
authority or other group or entity.
The Whitehall Coplay School District, acting by and through
its Board of School Directors or, in appropriate cases, acting by
and through its authorized representatives.
The Township of Whitehall in Lehigh County, Pennsylvania,
acting by and through its Board of Commissioners or, in appropriate
cases, acting by and through its authorized representatives.
[1]
Editor's Note: Schedule A is included as an attachment to this chapter.
A.
The Township does hereby designate the areas listed in the attached
Schedule A as "deteriorated area(s)" within the meaning of the Act,
and in which the local taxing authorities may grant a tax exemption
pursuant to the provisions of the Act.
B.
The criteria for establishing the designated area(s) under the Act
will take into account the following criteria when determining the
boundaries of the deteriorated area(s):
(1)
Unsafe, unsanitary and overcrowded buildings.
(2)
Vacant, overgrown and unsightly lots of ground.
(3)
A disproportionate number of tax delinquent properties.
(4)
Defective design or arrangement of building, street or lot layouts.
(5)
Economically and socially undesirable land uses.
(6)
High incidence of persistent unemployment or underemployment.
(7)
High incidence of dependence upon public assistance.
(8)
High incidence of overcrowded, unsanitary or inadequate housing.
(9)
High incidence of crime and delinquency.
C.
Any discrepancy between the description of the designated area in this § 24-77 and the area designated for the purpose of LERTA in the LERTA District Ordinance shall be resolved in favor of the LERTA District Ordinance, it being the intent of the local taxing authority to grant exemption to all new construction and improvements to the eligible property within the area designated by the municipality.
A.
There is hereby exempted from all real estate taxation of this local
taxing authority that portion of the additional assessment attributable
to the actual cost of new construction, 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 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 eligible property:
|
Tax Year(s) Following Completion of Construction
|
Exemption Portion of Assessed Valuation
| |
|---|---|---|
|
First year
|
100%
| |
|
Second year
|
90%
| |
|
Third year
|
80%
| |
|
Fourth year
|
70%
| |
|
Fifth year
|
60%
| |
|
Sixth year
|
50%
| |
|
Seventh year
|
40%
| |
|
Eighth year
|
30%
| |
|
Ninth year
|
20%
| |
|
Tenth year
|
10%
| |
|
Eleventh year
|
0%
|
D.
A tax exemption granted under this article shall first apply in the
tax year of this local taxing authority immediately following the
tax year in which the eligible new construction or improvements is
or are completed. Nothing in this article is intended to limit or
prohibit, nor shall it be construed as limiting or prohibiting, the
levy of interim real property taxes under new construction improvements
prior to the completion thereof.
E.
A tax exemption granted under this article shall be upon the property
exempted and shall not terminate upon the sale or exchange of the
property.
F.
Any person who is an owner of eligible property and who desires tax
exemption pursuant to this article with respect to new construction
or improvements on an eligible property shall apply in writing for
such exemption on a form to be provided by this local taxing authority
at the address set forth on such form, or if no address is set forth
thereon, at the principal office of this local taxing authority, and
must be received by this local taxing authority within 30 days following
the date of issuance of a building permit for the new construction
or improvements with respect to which exemption is desired.
G.
This local taxing authority shall make available to any person desiring
to apply for a tax exemption in accordance with this article the application
which shall require such person to supply the following information:
(1)
The name of the owner or owner of the eligible property.
(2)
The location of the eligible property, including the tax parcel identification
number or numbers assigned to such property for real property tax
purposes.
(3)
The type of new construction or improvements to be made on the eligible
property.
(4)
The nature of the improvements to be made to the eligible property.
(5)
The date on which the relevant building permit was issued and the
date on which construction commenced or the estimated date on which
it shall commence, as appropriate.
(6)
The cost or estimate of the new construction or improvements.
(7)
Such additional information as this local taxing authority may reasonably
require.
H.
The Mayor or another appropriate official of the local taxing authority
shall forward a copy of such completed application to the county and
school district within 60 days following the date on which such application
is filed with this local taxing authority, together with a request
or authorization to such board or other appropriate assessment agency
that, following completion of the new construction or improvement
in accordance with LERTA and give appropriate notice to this local
taxing authority and the taxpayer.
I.
The cost of new construction or improvements to be exempted and the
schedule of taxes exempted at the time of an initial request for tax
exemption made in accordance with the further provisions of this article
shall be applicable to that exemption request, and any subsequent
amendment to this article, if any, shall not apply to applications
filed with this local taxing authority prior to its adoption.
J.
There shall be placed on, or attached to, the application for building
permits the following notice:
|
Under the provisions of Whitehall Township Ordinance No. 3009
you may be entitled to a property tax exemption on your contemplated
new construction or improvements. An application for exemption MUST
be secured from the Township of Whitehall and MUST be filed within
30 days of the date that a building permit is issued.
|
A.
This article is subject to the approval of a like ordinance or resolution
by the school district and the county. In the event that either the
school district and/or the county does not approve a like ordinance
or resolution, the municipality may choose, by a vote of the Commissioners
to immediately terminate this article.
B.
This article shall become effective immediately upon approval of
a like ordinance or resolution from the school district and county.
C.
This article shall remain in effect through December 31, 2017, and
may be extended by a new ordinance adopted by the municipality.
A.
Tax abatement under this article shall be available only for those
properties for which real property taxes are promptly paid and discharged
when due. Any property that is declared delinquent as established
by the statutes of the Commonwealth of Pennsylvania shall lose the
LERTA tax abatement and any and all currently due and future taxes
shall be due and payable at the full unabated assessment and tax rate.
B.
Properties that have been declared delinquent may appeal the recession of the LERTA benefits by providing a written statement to the Whitehall Township Board of Commissioners providing a basis for the appeal and the justification for the waiver of the requirements of Subsection A. The Whitehall Township Board of Commissioners shall have the responsibility to review the appeal request and determine the validity of the appeal and to determine whether the termination of LERTA benefits may be reinstated.
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 inhabitants of this municipality.
