[Adopted 1-6-2020 by Ord. No. 786[1]]
[1]
Editor's Note: This ordinance also superseded
former Art. VI, Commercial, Industrial and Business Real Estate Tax
Exemption, adopted 4-10-2017 by Ord. No. 776.
As used in this article, the following words and phrases have
the meanings set forth below:
Any industrial, commercial, or business property owned by
an individual, association, or corporation, located in a deteriorating
area or any such property which has been the subject of an order by
the Borough of Derry, Westmoreland County, Pennsylvania, or other
government agency requiring the unit to be vacated, condemned or demolished
by means of noncompliance with laws, ordinances or regulations.
Repair, construction or reconstruction, including alterations
or 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 Borough of Derry, Westmoreland County, Pennsylvania.
The Borough of Derry, Westmoreland County, Pennsylvania.
There is hereby exempt from real estate property taxation the
assessed value of improvements to deteriorated industrial, commercial
or other business property in the amounts and in accordance with the
provisions and limitations within the boundaries of a deteriorated
area or areas as determined by the Borough of Derry, Westmoreland
County, Pennsylvania in accordance with the Act.[1]
[1]
Editor's Note: See 72 P.S. § 4722 et seq.
The exemption from taxes created hereunder shall be limited
to the additional assessment valuation attributable to 100% of the
eligible assessment for the first year; for the second year, 80% of
the eligible assessment shall be exempted; for the third year, 60%
of the eligible assessment shall be exempted; after the third year,
the exemption shall terminate.
The procedure for obtaining exemption under this article shall
be in accordance with 72 P.S. § 4727(a). In addition, any
person, association or corporation applying for tax exemption pursuant
to this article shall supply the Borough of Derry's Zoning Officer
with a statement projecting the number of new jobs created or existing
jobs retained as a result of the repair, construction, or reconstruction
of the deteriorated property.
The provisions of Act No. 76 of the General Assembly of the
Commonwealth of Pennsylvania, not herein enumerated, shall, nevertheless,
be incorporated as part of this article by reference. If any sentence,
clause, of sections or parts of this article is, for any reason, found
to be unconstitutional, illegal or invalid, such unconstitutionality,
illegality or invalidity shall not affect or impair any of the remaining
provisions, sentences, clauses or sections, or parts of this article.
It is hereby declared as the intent of the Borough of Derry, Westmoreland
County, Pennsylvania, that this article would have been adopted had
such unconstitutional, illegal or invalid sentence, clause, section
or any part thereof not been included herein.
There shall be placed on the form application for the building
and alterations permits the following notice:
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NOTICE TO TAXPAYERS
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Under the provisions of Borough of Derry Ordinance No. 786,
you may be entitled to a property tax exemption on your contemplated
alteration or new construction. An application for exemption must
be secured from the Zoning Officer and must be filed with the Borough
of Derry at the time building or alteration permit is secured.
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The request for exemption must set forth the following information:
A.
The date the building permit or alteration permit was issued for
said improvements.
B.
The type of improvement.
C.
The summary of the plan of improvement.
D.
The cost of the improvement(s).
E.
Any of all such additional information required.
F.
The anticipated number of new employees that will result from the
improvement if applicable.
G.
A summary of the anticipated financial impact to the Borough of Derry.
The thirty-six-month period for tax exemption shall commence
during the month when the Westmoreland County Board of Assessment
Appeals places an improvement on the tax role.
No improvement shall be exempt from real estate taxation unless
the owner of the subject real estate shall have first acquired a zoning
and building permit and submitted a completed application for exemption
on a form available from the Borough Secretary of the Borough of Derry.
This article shall be effective for all applications for exemption
properly completed and filed with the Borough Secretary of the Borough
of Derry from and after the enactment of this article through December
31, 2022, and any improvement completed pursuant to a timely filed
application for exemption shall be exempt from real estate taxation
for the full period of 36 months even though the improvement may not
be completed prior to December 31, 2022, or the thirty-six-month period
may extend beyond December 31, 2022.
The exemption from taxes hereunder shall be forfeited by the
applicant and/or 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 on nonexempt real estate taxes, the Borough's
designated Tax Collector shall communicate with the Borough of Derry
and the secretary shall direct County Tax Assessment Office to discontinue
the exemption provided for hereunder.
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.
This article and the exemptions granted herein shall not be
available to properties which are, according to the Borough of Derry's
Council, nonconforming uses.
