[Ord. No. 296, 6/28/2016]
As used in this Part, the following terms shall have the meanings
indicated:
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in the LERTA
area, including, without limitation, 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.
IMPROVEMENT
Repair, construction or reconstruction, including alterations
and additions and including new construction, having the effect of
rehabilitating a deteriorated property and one of the following:
(a)
It attains higher standards of safety, health, economic use
or amenity; or
(b)
It is brought into compliance with laws, ordinances or regulations
governing such standards.
[Ord. No. 296, 6/28/2016]
This Part relates to all deteriorated property in the LERTA
area, defined above and as delineated and set forth on Exhibit A.
[Ord. No. 296, 6/28/2016]
(a) There is hereby exempted from all real property taxation assessed
by the Township of Amity the assessed valuation of an improvement
to deteriorated property.
(b) The exemption authorized by Subsection
(a) of this section shall be in the amounts and in accordance with the provisions and limitations herein provided.
[Ord. No. 296, 6/28/2016]
(a) The exemption from real estate property taxes assessed by the Township
of Amity shall be that portion of the additional assessment attributable
to the actual cost of the improvement to deteriorated property. The
date of improvement shall be the date of issuance of the building
permit, improvement record or other required notification of construction.
(b) After the effective date of this chapter, where deteriorated property
is damaged, destroyed or demolished, by any cause or for any reason,
and the assessed valuation of the property affected has been reduced
as a result of said damage, destruction or demolition, the exemption
from real property taxation authorized by this chapter shall be limited
to that portion of new assessment attributable to the actual cost
of improvement that is in excess of the original assessment that existed
prior to damage, destruction or demolition of the property.
[Ord. No. 296, 6/28/2016]
(a) The schedule of real estate taxes to be exempted for improvement
to deteriorated property shall be in accordance with the below portion
of improvement to be exempted each year:
Length
|
Portion
|
---|
1st year
|
100%
|
2nd year
|
90%
|
3rd year
|
80%
|
4th year
|
70%
|
5th year
|
60%
|
6th year
|
50%
|
7th year
|
40%
|
8th year
|
30%
|
9th year
|
20%
|
10th year
|
10%
|
After the tenth year, the exemption shall terminate.
|
(b) The exemption from taxes granted under this chapter shall be upon
the property and shall not terminate upon the sale or exchange of
the property.
(c) The exemption from taxes hereunder shall be forfeited by the applicant
and/or any subsequent owner of the real estate for failure to pay
nonexempt real estate taxes by their due date, i.e., the last date
upon which taxes may be paid without penalty. Upon receipt of notice
of nonpayment of nonexempt real estate taxes, the Township shall discontinue
the exemption provided for hereunder.
[Ord. No. 296, 6/28/2016]
(a) An application for exemption may be secured from Amity Township,
2004 Weavertown Road, Douglassville, Pennsylvania 19518, and must
be filed with the Township at the time a building or alteration permit
is secured or, if no building or alteration permit is required, then
at the time that construction commences.
(b) At the time a building or alteration permit is secured for the construction
of an improvement for which an exemption is requested, or at the time
construction commences if no permit is required, the taxpayer shall
apply to the Township for the exemption provided for in this chapter.
The request for the exemption must be in writing, certified in full,
setting forth the following information:
(1)
The date the building permit or alteration permit was issued
for said improvements.
(2)
The location of the property to be improved.
(3)
The nature of the property to be improved.
(5)
The summary of the plan of the improvement.
(6)
The cost of the improvement incurred by the owner.
(7)
Any and all additional information the Township may require.
(c) A copy of the application for exemption shall be forwarded to the
Berks County Board of Assessment Appeals (the "Berks County Tax Assessor")
by the Township. Upon completion of the improvements, the taxpayer
shall notify the Township and the Berks County Tax Assessor, so that
the Berks County Tax Assessor can assess the improvements separately
for the purpose of calculating the amount of assessment eligible for
tax exemption in accordance with the limits established in this chapter.
The Township will then obtain from the Berks County Tax Assessor the
amount of the assessment eligible for exemption and will notify the
taxpayer. Appeals from the assessments and the amount eligible for
the exemption may be taken by the taxpayer or the Township as provided
by law. However, after the initial assessment, the applicant waives
the right to appeal the assessment for the term of the program or
exemption.
(d) The Township may, by ordinance adopted from time to time, extend
the time for filing an application for exemption. However, in no event
shall any one extension period exceed three years.
[Ord. No. 296, 6/28/2016]
This chapter shall be effective on the date approved by the
Board of Supervisors of Amity Township and shall remain in effect
until modified or repealed by the Board of Supervisors. In the event
this chapter is repealed or modified, properties currently enrolled
and exempted hereby shall remain exempted pursuant to the original
application and exemption.
[Ord. No. 296, 6/28/2016]
This chapter shall automatically terminate in 20 years following
the effective date hereof; provided, however, that any taxpayer who
has received or applied for the exemption granted by this chapter
prior to the expiration date herein provided shall, if said exemption
is granted, be entitled to the full exemption authorized herein.
[Ord. No. 296, 6/28/2016]
The provisions of this chapter are not severable; and if any
section, sentence, clause, part or provision hereof shall be held
to be illegal, invalid or unconstitutional by any court of competent
jurisdiction, such decision of the court shall invalidate the entire
chapter. It is hereby declared to be the intent of the Township Board
of Supervisors of the Township of Amity, Berks County, Pennsylvania,
that this chapter would not have been enacted but for the inclusion
of the section, sentence, clause, part or provision found to be illegal,
invalid or unconstitutional.