[Adopted 6-1-2017 by Ord.
No. 2017-01]
East Cocalico Township is a local taxing authority, authorized
by the Local Economic Revitalization Tax Assistance Act, the Act of
December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722 et seq.,
to provide tax exemption for new construction in deteriorated areas
of economically depressed communities and for improvements to certain
deteriorated industrial, commercial and other business properties.
The Board of Supervisors of the Township held a public hearing on
May 4, 2017, for the purpose of determining the boundaries of deteriorated
areas within the Township. The Board of Supervisors desires to encourage
new commercial development and improvements to deteriorated properties
in these deteriorated areas through the use of tax exemptions.
The following words and phrases when used in this article shall
have the following meaning:
The Board of Supervisors of East Cocalico Township, Lancaster
County, Pennsylvania.
An area meeting the requirements of the Local Economic Revitalization
Tax Assistance Act, 72 P.S. § 4722 et seq.
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.
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 Local Economic Revitalization Tax Assistance Act, the
Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722
et seq.
The Township of East Cocalico, Lancaster County, Pennsylvania.
[Amended 10-18-2018 by Ord. No. 2018-04; 11-21-2019 by Ord. No. 2019-12]
The Township hereby designates the area within the following
boundaries as "Deteriorated Area" determined within the meaning of
the Act, and one in which the Local Taxing Authorities may grant a
tax exemption pursuant to the provisions of the Act: All industrial
properties, commercial and other business properties within the General
Commercial, Planned Commercial, Light Industrial and Heavy Industrial
Zoning Districts of the Township.
A.Â
The amount to be exempted from the 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.
B.Â
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 Lancaster County Board of Assessment Appeals.
A.Â
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.
B.Â
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 Lancaster
County Board of Assessment Appeals.
[Amended 10-18-2018 by Ord. No. 2018-04]
A.Â
The schedule of Township real estate taxes to be exempted shall be
in accordance with the portion of improvements to be exempted each
year.
Length
(Year)
|
Portion
(Percent)
|
---|---|
First
|
100%
|
Second
|
100%
|
Third
|
75%
|
Fourth
|
50%
|
Fifth
|
25%
|
Sixth
|
0%
|
B.Â
If an eligible property is granted a true exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
C.Â
The exemption from taxes granted under this article shall be upon
the property and shall not terminate upon the sale or exchange of
property.
D.Â
The Exemption Schedule set forth in this amendment shall not affect
the Exemption Schedule set forth in Ord. No. 2017-01 relating to Account
No. 080-21253-0-0000 now owned by UGI Utilities, Inc. (previously
owned by Reading Hospital).
A.Â
Any person
desiring tax exemption under this article shall notify the Manager
and Treasurer of the Township, as well as the Business Manager of
the Cocalico School District, in writing, on a form provided to the
applicant at the time he secures a building permit for the new construction
or improvement. A copy of the exemption request shall be forwarded
to the Lancaster County Assessment Office. The Lancaster County Assessor
shall, upon notice by 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.
B.Â
The cost
of the new construction or improvements to be exempted and the schedule
of taxes exempted existing at the time of initial request for tax
exemption shall be applicable to that exemption request, and subsequent
amendment to this article, if any, shall not apply to the adoption
of such amendment.
[Amended 10-18-2018 by Ord. No. 2018-04; 11-21-2019 by Ord. No. 2019-12; 10-6-2022 by Ord. No. 2022-02]
An application for exemption may be filed at any time before
November 26, 2027. All qualified applications under this article are
eligible for the period of years set forth in the exemption schedule.
The Township may, by ordinance enacted from time to time, extend
the time for filing an application for exemption. However, in no event
shall any one extension period exceed five years.
The exemption from the real estate taxes provided for herein
shall be forfeited by the taxpayer 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.