[Adopted 11-3-2004 by Ord. No. 2942]
As used in this article, the following words shall have, unless
the context clearly indicates otherwise, the meanings given to them
in this section:
Any increase in assessed value due to the improvement of
a deteriorated property.
The areas set forth below within the Township of Upper Darby,
which are determined eligible for tax exemption under Pennsylvania
Local Economic Revitalization Tax Assistance Act ("Act"), Act No.
76 of 1977, 72 P.S. § 4722 et seq., as such areas have been
found to meet the criteria for determination of "blighted areas" under
the Pennsylvania Urban Redevelopment Law 35 P.S. § 1701
et seq., and/or all or some of the following criteria: unsafe, unsanitary
and over-crowded buildings; vacant, overgrown and unsightly lots of
ground; a disproportionate number of tax delinquent properties; excessive
land coverage; defective design or arrangement of buildings, street
or lot layouts; economically and socially undesirable land uses. The
areas within the Township eligible for exemption under the Act and
so qualifying as "deteriorated areas" are as follows:
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
An area with the boundary beginning at a point starting at the
intersection of West Chester Pike and Victory Avenue moving in an
easterly direction on the south side of West Chester Pike and continuing
along the south side of Market Street (as renamed) to Cobbs Creek
and then westerly along the south side of Market Street until it bisects
with Chatham Road, then southerly on Chatham Road until the intersection
of Chatham Road and Chestnut Street, then southwesterly on Chestnut
Street to the intersection of Barrington Road, then southerly on Barrington
Road to the intersection of Walnut Street, then westerly on Walnut
Street until the intersection of Walnut Street, 69th Street and Rocklyn
Road, then southerly on Rocklyn Road until it intersects with Marshall
Road, then southwesterly on Marshall Road until it intersects with
69th Street Boulevard, then northerly on 69th Street Boulevard until
it intersects with Veronica Road and Wiltshire Road, then northeasterly
from the point of the intersection of Veronica Road and Wiltshire
Road on Wiltshire Road to Walnut Street, then westerly on Walnut Street
until it intersects with Richfield Road, then northerly on Richfield
Road until it intersects with Hampden Road, then westerly on Hampden
Road to the point of the intersection of Hampden Road with Ludlow
Street then westerly on Ludlow Street to the intersection of Ludlow
Street, Ashby Road, and Fairfield Avenue, then northwesterly on Fairfield
Avenue until it intersects with Bywood Road, then southwesterly on
Bywood Road until it intersects with Chestnut Street, then northwesterly
on Chestnut Street until it intersects with Fairfield Avenue, then
northeasterly on Fairfield Avenue until it intersects with Constitution
Avenue, then northerly on Constitution Avenue until it intersects
with Brief Avenue, thence generally northeasterly on Brief Avenue
until it intersects with the southerly side of West Chester Pike,
then southeasterly on the southerly side of West Chester Pike to the
starting point at the intersection of West Chester Pike and Victory
Avenue and extending to include within the aforesaid all commercial
and industrial properties presently or hereafter existing which will
have principal frontage on any of the aforementioned streets or in
the aforementioned enclosed boundary, intending to encompass said
commercial or industrial properties to their entire parcel depth;
and
All areas located within the following Upper Darby zoning districts
as shown on the Upper Darby Township Zoning Map.
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Where:
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C-1
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Neighborhood Commercial
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C-2
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Traditional General Commercial
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C-3
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Traditional Downtown Business
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C-4
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Commercial-Industrial
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Any industrial, commercial or other business property owned
by an individual, association or corporation and located in a deteriorating
area, as herein 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,
ordinances or regulations.
Any 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 Township of Upper Darby.
A.
There is hereby exempted from real property taxation that portion of the additional assessment up to the actual costs of improvements to deteriorated property for a five-year period shown on the exemption schedule in § 489-42 hereof. The exemption shall commence in the tax year following the year in which said improvements are completed.
B.
The exemption from taxes authorized by this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
C.
The exemption from taxes authorized by this article shall only be
applicable to those properties upon which all taxes and other municipal
charges/fees/levies are current. In the event of delinquency, all
exemption from the point of delinquency and into succeeding years
shall be forfeited and taxes shall be levied at 100% of assessed valuation.
For purposes of this article, delinquency shall be defined as a failure
to pay any assessment by the date on which such assessment is required
by law to be paid.
D.
The exemption shall only apply to the property taxes attributable
to the additional assessment. Property taxes based on the assessment
of the property prior to the completion of the improvement shall not
be exempted or abated in any way by this article and shall continue
to be due and payable following completion of the particular improvement.
The schedule of real estate taxes to be exempted shall be in
accordance with the following table:
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Time Period
(years)
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Amount of Additional Assessment Exempted
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1
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100%
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2
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80%
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3
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60%
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4
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40%
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5
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20%
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After 5 years — no exemption
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A.
Any person desiring a tax exemption pursuant to this article shall
apply to the Department of Licenses and Inspections within 90 days
of the time a building permit is issued for construction of the improvement.
The application must be in writing on a form provided by the Township
and shall contain the following information:
(1)
The date the building permit was issued for said improvement;
(2)
The location of the property to be improved;
(3)
The nature of the property to be improved;
(4)
The type of improvement;
(5)
The summary of the plan of the improvement;
(6)
The cost of the improvement;
(7)
Whether the property has been condemned by any governmental body
for noncompliance with laws or ordinances;
(8)
Such additional information as the Township may require.
B.
A copy of the exemption request shall be forwarded to the Mayor or
his designee, and within 60 days the Mayor or his designee shall decide
whether the exemption shall be granted and shall provide the taxpayer
with written notice of his decision and the basis for such a decision.
C.
In all cases where the exemption is granted, the Township shall forward
a copy of the exemption request to the Delaware County Board of Assessment,
and the Board of Assessment shall, upon completion of the improvements
and notification from the Department of Licenses and Inspections that
the improvements comply with all of the applicable building codes,
assess separately the improvement and calculate the amount of the
assessment eligible for tax exemption in accordance with the limits
established by this article and notify the taxpayer and local taxing
authorities of the reassessment and amounts of assessment eligible
for exemption. The exemption provided herein shall be effective with
the next assessment immediately following the date on which the exemption
is granted. Appeals from the reassessment and the amount eligible
for the exemption may be taken by the taxpayer or the Township as
provided by law.
D.
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 that exemption request, and subsequent amendment
of this article, if any, shall not apply to requests initiated prior
to their adoption.
