[Ord. 398, 7/26/2012, § 1]
1.
The Board of Supervisors held a public hearing pursuant to public
notice in order to determine the boundaries of an area deemed to be
deteriorated within the meaning of the Act.
2.
At said hearing, testimony established that the property described
in Exhibit 24-5-A[1] is deteriorated economically, socially and physically
in that:
A.
The property is vacant and subject to being used for dumping or other
unauthorized activities.
B.
The property as is produces no economic value and adds very little
to the tax base of the Township, school district or county.
C.
The property has poor and defectively designed road access, especially
for commercial vehicles.
D.
The property contains areas of severe slope and is crossed by a high
pressure natural gas line which both limit development.
E.
Implementation of tax exemption will encourage development of the
property to its highest and best use as industrial or commercial property,
and greatly strengthen the tax base of Harmar Township, the Allegheny
Valley School District and Allegheny County, with potential to improve
poor road access to the benefit of all citizens and businesses in
the area.
[1]
Editor's Note: Said exhibit is included as an attachment to this chapter.
[Ord. 398, 7/26/2012, § 2]
As used in this Part 5A, the following words and phrases shall
have the meaning set forth below:
Refers to the geographic area within the Township as described
in Exhibit 24-5-A hereto, in which improvements to the property are
eligible for tax exemptions.
Any industrial commercial or other business property owned
by an individual, partnership, association or corporation and located
in an area constituting, for the purposes of this Part 5A, a deteriorated
area or any such property which has been the subject of an order by
a government agency requiring the property to be vacated, condemned,
or demolished by reason of noncompliance with laws, ordinances, or
regulations.
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 in compliance
with laws, ordinances, or regulations governing such standards. Ordinary
upkeep and maintenance shall not be deemed an improvement. No residential
homes, apartments or other living establishments will be included.
The Harmar Township, the Allegheny Valley School District,
and Allegheny County, or any other governmental entity having the
authority to levy real property taxes within the Township.
[Ord. 398, 7/26/2012, § 3]
2.
In all cases the exemption from taxes shall be limited to that portion
of the additional assessment attributable to the improvement or new
construction, as the case may be, and for which a separate assessment
has been made by the County Office of Property of Assessments, and
for which an exemption has been separately requested.
3.
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits prior to improving the property.
4.
In any case after the effective date of this Subpart when deteriorated
property is damaged, destroyed or demolished, by any cause for any
reason, and the assessed valuation of the property affected has been
reduced as a result of the said damage, destruction or demolition,
the exemption from real property taxation authorized by this Subpart
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, distribution
or demolition of the property.
5.
No tax exemption shall be granted for any property or property owner
that is delinquent on any tax owed to Harmar Township or the Allegheny
Valley School District.
6.
No tax exemption shall be granted until the completion of improvements
to Rich Hill Road and the Route 910/Rich Hill Road/Locust Hill Road
intersection as described in the land development application of Pitt-Ohio
approved by the Township Board of Supervisors in June 21, 2012.
[Ord. 398, 7/26/2012, § 4]
1.
The following real estate tax exemption schedule shall be in effect when the owner or lessee shall commence use of said property for up to 10 years, as shown below, immediately following completion of new construction or completion of an improvement to an existing structure, and subject to the completion of road improvements in accordance with § 24-503, Subsection 6, above.
A.
Harmar Township.
|
Year
|
Percentage Exempt
|
|---|---|
|
Year 1
|
50%, but not to exceed $27,200 in abated tax
|
|
Year 2
|
50%, but not to exceed $27,200 in abated tax
|
|
Year 3
|
50%, but not to exceed $27,200 in abated tax
|
|
Year 4
|
50%, but not to exceed $27,200 in abated tax
|
|
Year 5
|
50%, but not to exceed $27,200 in abated tax
|
|
Years 6-10
|
For each additional year beyond the 5th year, the exemption
shall continue only if the cumulative total of tax abated in all prior
years is less than $136,000. For each such additional year in which
exemption continues, the percentage exempt shall equal such percentage
as yields a cumulative total of abated tax, over all years, in the
amount of $136,000, provided that in no year shall the exemption exceed
$27,200 or 50%. For example, if the cumulative total abated tax for
years 1 through 5 equals $125,000, then the exemption percentage for
year 6 will be such percentage as yields an additional $11,000 abated
tax, thereby achieving the $136,000 cumulative total over all years.
|
B.
Allegheny Valley School District and Allegheny County. The exemption
schedule of these taxing bodies shall be as determined by the official
action of each taxing body, which schedules shall be deemed operative
and effective for all purposes of this Subpart.
2.
The exemption from taxes granted under this Part 5A 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.
3.
If the use of the property at the time the exemption is granted is
modified, terminated, or changed during the scheduled exemption period
in any way which would have affected the exemption if the property
had been so used when the exemption was granted, then, at the election
of the Board of Supervisors, the exemption shall terminate as of the
date the use was modified or terminated if the Board of Supervisors
determines that continuation of the exemption would be inconsistent
with the purposes of this Part 5A.
4.
The cumulative total abated tax for Harmar Township shall be $136,000.
[Ord. 398, 7/26/2012, § 5]
1.
Any person desiring tax exemption pursuant to this Part 5A shall
apply to the Township at the time a building permit is secured for
construction of the improvement. The application shall be in writing
upon forms specified by the Township setting forth the following information:
A.
The date the building permit was issued for said improvement.
B.
The location of the property to be improved.
C.
The nature of the property to be improved (industrial, commercial,
etc.).
D.
The type of improvement.
E.
The summary of the plan of the improvement.
F.
The cost of the improvement.
G.
The property has been inspected and verified by the Township.
H.
Such additional information as the Township may require.
2.
A copy of the exemption requests shall be forwarded to the Allegheny
County Office of Property Assessments by the Township Secretary. The
county shall determine and shall assess separately the improvements
and calculate the amounts of the assessment eligible for the tax exemption
in accordance with the limits established by this Subpart and notify
the taxpayer and local taxing authorities of the reassessment and
amounts of the assessment eligible for tax exemption.
3.
The cost of 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 Part 5A, if any, shall not apply to requests initiated prior
to their adoption.
4.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the Township, the school district or by the taxpayer
as provided by law.
[Ord. 398, 7/26/2012, § 6]
The Board of Supervisors by resolution may adopt rules and regulations
to govern the implementation and interpretation of this Part 5A.
[Ord. 398, 7/26/2012, § 7]
No amendment to this Part 5A 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 Part 5A.
[Ord. 398, 7/26/2012, § 8]
This Part 5A shall automatically terminate three years following
the effective date hereof; providing, however, in the event of such
termination or in the event of repeal of this Part 5A, any taxpayer
who has received or applied for the exemption granted by this Part
5A prior to the expiration date herein provided shall, if said exemption
is granted, be entitled to the full exemption period authorized herein.
This section shall not prevent the Board of Supervisors, however,
from repealing this Part 5A or any section thereof before three years
upon proper action of the Board of Supervisors.
[Ord. 398, 7/26/2012, § 9]
Any exemption made permissible under this Part 5A shall not
be applied to any residential home, apartment buildings or other living
establishments, except hotels and motels, which rent rooms to travelers
on short-term basis.
[Ord. 398, 7/26/2012, § 10]
The exemption from taxes authorized by this Part 5A shall be
upon the property exempted and shall not terminate upon the sale,
exchange or other alienation of such property.
