Township of Lower Moreland, PA
Montgomery County
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Table of Contents
Table of Contents
[Adopted 9-12-2017 by Ord. No. 731]
ACT or LERTA
Local Economic Revitalization Tax Assistance Act of the Commonwealth, 72 P.S. § 4722 et seq., as amended.
BOARD OF COMMISSIONERS
The Lower Moreland Township Board of Commissioners.
COMMONWEALTH
The Commonwealth of Pennsylvania.
COUNTY
County of Montgomery, Pennsylvania, acting by and through its Board of County Commissioners, or acting by and through its authorized representatives.
DESIGNATED AREA
The area within the Township identified in this article and attached as Exhibit A.[1]
ELIGIBLE PROPERTY
Any industrial, commercial or other business property located within the designated area. Property adjacent to areas meeting the criteria of this section, but which would not otherwise qualify, may be included within the designated area, if the local taxing authority determines that new improvements on such property would encourage, enhance or accelerate improvement of the properties within the designated area.
INDUSTRIAL, COMMERCIAL OR OTHER BUSINESS PROPERTY
Any property located within the designated area (MU-REV District) that does not contain a residential dwelling unit or units, which shall include properties located within the MU-REV District that have a commercial business on the first floor of the building. Any properties within the MU-REV District that only provide for residential use or contain a mix of residential and commercial are specifically excluded from this definition.
IMPROVEMENT
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 or corporation located within the designated area 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; improvement does not include any ordinary upkeep or maintenance.
LOCAL TAXING AUTHORITIES
Lower Moreland Township, Montgomery County, and the Lower Moreland School District.
PERSON
Any individual, partnership, company, association, society, trust, corporation, municipality, municipal authority, or other group or entity.
SCHOOL DISTRICT
Lower Moreland School District, Montgomery County, Pennsylvania, acting by its Board of School Directors, or, in appropriate cases, acting by and through its authorized representatives.
TOWNSHIP
Lower Moreland Township, Montgomery County, Pennsylvania, acting by and through its Board of Commissioners, or acting by and through its authorized representatives.
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter.
The Township hereby designates the area within the following boundaries as a "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 commercial and/or industrial properties within the MU-REV Zoning District of the Township, as shown on the map attached hereto as Exhibit A.[1]
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter.
A. 
There is hereby exempted from all real estate property taxes that portion of additional assessment attributable to the actual costs of new improvements to eligible property for which proper application has been made in accordance with this article.
B. 
The exemptions authorized by this article shall be in accordance with either the Standard Exemption Schedule or the Enhanced Exemption Schedule subject to 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 improvements to eligible property:
STANDARD EXEMPTION SCHEDULE
Tax Year(s) Following Completion of Construction
Exemption Portion of Assessed Valuation
1
100%
2
90%
3
80%
4
70%
5
60%
6
50%
7
40%
8
30%
9
20%
10
10%
D. 
A tax exemption granted under the Standard Exemption Schedule shall become effective for a ten-year period from the date of issuance of a certificate of occupancy for any improvements and shall terminate after the 10th year.
ENHANCED EXEMPTION SCHEDULE
Tax Year(s) Following Completion of Construction
Exemption Portion of Assessed Valuation
1
100%
2
100%
3
100%
4
100%
5
100%
6
100%
7
80%
8
60%
9
40%
10
20%
E. 
Only properties 10 acres or greater shall be eligible for a tax exemption under the Enhanced Exemption Schedule, and such exemptions shall become effective for a ten-year period from the date of issuance of a certificate of occupancy for any improvements and shall terminate after the 10th year.
F. 
A tax exemption granted under this article shall not terminate upon the sale or exchange of the property.
A. 
Any person who is an owner of eligible property and who desires tax exemption pursuant to this article shall apply in writing for such exemption on a form to be provided by the Township at the principal office of the Township, and must be received by the Township within 60 days following the date of issuance of a building permit for any new improvements.
B. 
The Township shall make available to any person desiring to apply for tax exemption in accordance with this article an application form (the "application") which shall require such Person to supply the following information:
(1) 
The name of the owner or owners of the eligible property;
(2) 
The location of the eligible property, including the tax parcel identification number assigned to such property for real property tax purposes;
(3) 
The type of new improvements to be made on the eligible property (industrial, commercial or other business);
(4) 
The nature of the improvements to be made on the eligible property;
(5) 
The date on which the relevant building permit was issued, the date on which construction commenced or the estimated date on which it shall commence;
(6) 
The cost or estimated cost of the new improvements;
(7) 
Whether the eligible property has been condemned by any governmental body for non-compliance with laws or ordinances; and
(8) 
Such additional information as the Township may reasonably require.
C. 
The appropriate official of the Township shall forward a copy of such completed application to the county and school district within 30 days following the date on which such application is filed.
D. 
The cost of new 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 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 the Township prior to their adoption.
E. 
The Township may reject an application that is incomplete or fails to provide any of the information required under this article.
A. 
Any property owner who elects to appeal the assessed value of a property eligible under LERTA during any exemption period granted shall be disqualified from participation in the LERTA Program upon the filing of such an appeal to the Board of Assessment.
B. 
Any property owner who fails to pay when due any and all nonexempt real estate taxes together with water/sewer rents relating to a participating property in the LERTA Program or any other property as may be owned by the same property owner within the Designated Area shall result in disqualification from participation in the LERTA Program.
C. 
Any other matter that is determined by the Township to be in contravention of this article shall result in disqualification from participation in the LERTA Program.
The provisions of this article shall expire upon the fifth anniversary of its enactment, unless extended by ordinance duly adopted. Any property tax exemptions granted under the provisions of this article shall be permitted to continue according to the exemption schedule even if this article expires or is repealed.
Appeals from the reassessment and the amounts eligible for exemption under this article may be taken by the taxpayer or the local taxing authorities as provided by law.