This article shall be known and may be cited as the "York County
Residential Tax Abatement Program (ReTAP) Ordinance."
The purpose of this article is to encourage investment and reinvestment
in the housing inventory in the County, pursuant to the authority
contained in an Act of July 19, 1971, P.L. 206, No. 34, as reenacted
and amended by Act 42 of August 5, 1977, and codified at 72 P.S. § 4711,
et seq.
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
CITY
The City of York, Pennsylvania.
COUNTY
The County of York, Pennsylvania
DETERIORATING AREA
The areas of the city determined by the Council of the City
to be deteriorating or physically blighted as defined in Act 34, codified
at 72 P.S. § 4711-301, and as detailed in Exhibit 1 attached
hereto and made a part hereof. Such areas having been independently
approved as meeting the definition and requirements of a deteriorated
area or property by the York County Commissioners.
DWELLING UNIT
A house, double house or duplex, townhouse or rowhouse, apartment,
or any building intended for occupancy as living quarters by any individual,
a family or families or other groups of person, which living quarters
contain a kitchen or cooking equipment for the exclusive use of the
occupant or occupants.
IMPROVEMENT
Repair, construction or reconstruction, including alterations
and additions, to an existing dwelling unit, 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 constitute rehabilitation.
Improvement shall include construction to convert a multifamily structure
to a single-family building, if the multifamily structure had originally
been designed and built to serve a single-family house.
OWNER
Any person having a legal or equitable interest in the property
as recorded in the official records of the Recorder of Deeds office
of the County evidencing the holder of title to the property.
RESIDENTIAL CONSTRUCTION
The building or erection of dwelling units, as defined above,
upon vacant land or land specifically prepared to receive such structures.
Pursuant to the provision of Act 34, as codified at 72 P.S.
§ 4711 et. seq., the County authorizes the granting of a
County real property taxation exemption on residential construction
or improvement located in the designated deteriorating area, in the
amounts and in accordance with the provisions and limitations provided
herein, and applicable to only that portion of the assessment attributable
to the improvements made to the deteriorated property.
The amount per dwelling unit that may be exempted shall be calculated
based upon the increase in assessment value directly attributable
to the actual construction or improvement of the deteriorated property
to be calculated at the conclusion of the construction or improvement.
Such exemption shall not exceed a uniform maximum increase in assessment
value of $500,000 per dwelling unit. Countywide or other reassessments
during the ReTAP period shall not be considered in modification of
the tax exemption amounts.
If the property owner desires to obtain a tax exemption under
the provisions of this article, the property owner shall file a written
application for such tax exemption in the manner and form prescribed
by the city, and shall file a separate written application for such
tax exemption for County taxes on a form prescribed by the County
and shall provide copies of the filed applications to the York County
Assessment Office within five days of such filing with the city.