[Adopted 5-20-2019 by Ord. No. 1919]
This article shall be known as "The City of Warren Deteriorating
Dwellings Improvement Tax Exemption Ordinance."
As used in this article, the following words and phrases shall
have the meaning set forth below:
City of Warren, Warren County, Pennsylvania.
A dwelling unit located in a deteriorated neighborhood, as
hereinafter provided, or a dwelling unit which has been or upon request
is certified by the City's Building Inspector or Code Enforcement
Officer (Official) as unfit for human habitation for rent withholding,
or other health or welfare purposes, or has been the subject of an
order by such official requiring the unit to be vacated, condemned,
or demolished by reason of noncompliance with laws, ordinances or
regulations.
A house, apartment, or group of rooms intended for occupancy
as separate living quarters by family or other groups or a person
living alone, containing a kitchen or cooking equipment for the exclusive
use of the occupant(s).
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a structure so
that it becomes habitable or attains higher standards of housing safety,
health or amenity, or is brought into compliance with laws, ordinances
or regulations governing housing standards; ordinary upkeep and maintenance
shall not be deemed an improvement.
The entire 3.4 square mile area that comprises the City shall
be deemed a deteriorated neighborhood.
A.
The amount to be exempted shall be limited to the additional assessment
valuation attributable to the actual cost of improvements to the deteriorated
property.
B.
The exemption shall be limited to that improvement for which an exemption
has been requested in the manner set forth below and for which a separate
assessment has been made by the County of Warren.
C.
If the exempted eligible improvements are destroyed, damaged, or
demolished by any cause, or for any reason, the assessed valuation
of the property will be reduced as a result of such destruction, damage,
or demolition; in such case, the exemption from real property taxes
authorized by this article shall be limited to that portion of the
new assessment attributable to the actual cost of the improvement
that is in excess of the original assessment that existed prior to
the destruction, damage or demolition of the property.
D.
The exemption from real property taxes as provided for herein shall
be forfeited by the applicant and/or the subsequent owner of the real
estate for failure to pay nonexempt real estate taxes by their due
date, i.e., the last day upon which taxes may be paid without penalty.
Upon receipt of a notice of nonpayment of nonexempt real estate taxes,
the City shall direct the County Assessment Office to discontinue
the exemption provided for herein, effective the year that the taxes
are delinquent and continuing for the remainder of the exemption period.
E.
If an eligible property is granted tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered a factor in assessing other properties.
F.
The cost of improvements to be exempted and the exemption period
existing at the time of the initial request for tax exemption shall
be applicable to that exemption request, and subsequent amendments
to this article, if any, shall not apply to requests initiated prior
to their adoption.
A.
The schedule for exemption of taxes on eligible improvements shall
be 100% of the taxes due on the eligible improvements for five years,
commencing on the date that the certificate of occupancy is issued.
B.
The exemption from taxes granted under this article shall be upon
the property and shall not terminate upon the sale or exchange of
the property.
The following shall be placed on the building permit application
form:
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Notice to Taxpayers
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Under the provisions of Ordinance No. _____, you may be entitled
to a property tax exemption on your contemplated alteration or new
construction. An application for exemption may be secured from the
Code Enforcement Office of the City of Warren and must be filed with
the City of Warren at the time a building permit is secured.
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A.
Any taxpayer desiring an exemption pursuant to this article shall
apply in writing to each local taxing authority granting such exemption
on a form provided by such local taxing authority, at the time a building
permit for the project is secured.
B.
At the time a building permit is secured for the construction of
improvement for which an exemption is requested, the taxpayer shall
apply to the City Manager for the exemption provided for in this article.
Request for the exemption must be in writing, certified in full as
prescribed by the City of Warren, setting forth the following information:
C.
A copy of the request for exemption shall be forwarded to the County
of Warren Assessment Office by the City Codes Office. Upon completion
of the improvement or new construction, the taxpayer shall notify
the City Codes Office so that it may have the Assessor 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 article. The City of Warren will then obtain from
the Assessor the amount of the assessment eligible for exemption and
will notify the taxpayer. Appeals from the reassessment and the amount
eligible for the exemption may be taken by the taxpayer or a local
taxing authority as provided by law.
