[Ord. 6733, passed 10-22-1981]
As used in this article, certain terms are defined as follows:
(a) DETERIORATED PROPERTY — Any dwelling unit located in a deteriorated
neighborhood, or a dwelling which has been, or upon request, is certified
by the Health Officer, Housing or Building Inspector as unfit for
human habitation for rent withholding purposes, or other public or
welfare purposes, or as has been the subject of any order by any health,
housing, building or welfare inspector or agency as requiring the
unit to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations.
(b) DWELLING UNIT — 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. Dwelling unit shall not include
any units constructed pursuant to federally subsidized programs providing
for rental units, including, but not limited to, Section 804, Housing
and Community Development Act of 1974, P.L. 93-393; Section 236 U.S.
Housing Act of 1937; and Section 202 U.S. Housing Act of 1959.
(c) IMPROVEMENT — The 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.
(d) DETERIORATED NEIGHBORHOOD — Those areas in the City bounded
and described as follows: Council has determined as a fact that Wards
1 through 8, respectively, constitute "deteriorated neighborhoods"
within the purview of Act 42 of 1977.
[Ord. 6733, passed 10-22-1981; Ord. 7267, passed 6-27-1996]
(a) Exemption. There is exempted from real property taxation, the additional
assessed valuation attributable to the actual cost of improvements
to the deteriorated property in accordance with the provisions and
limitations as hereinafter set forth.
(b) Schedule. The schedule of taxes exempted shall apply to all property
satisfying the provisions and limitations hereinbefore and hereinafter
set forth and shall be in accordance with the following schedule,
for the first, second, third, fourth and fifth year for which improvements
would otherwise be taxable, on 100% of the eligible assessment shall
be exempted; after the fifth year, the exemption shall terminate.
Eligible Tax Year
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Percentage of Tax Exemption on Eligible Assessment
|
---|
1
|
100%
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2
|
100%
|
3
|
100%
|
4
|
100%
|
5
|
100%
|
6
|
0%
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(c) Limitation.
(1)
The tax exemption as hereinabove set forth, shall be limited
to the tax exemption on the actual increase in assessed valuation
attributable to the actual cost of such improvements, up to the maximum
cost as hereinafter set forth.
(2)
The tax exemption as hereinabove set forth shall be further
limited to a maximum cost per dwelling unit as specified herein. The
maximum cost shall be $10,000 per dwelling unit for improvements constructed
during 1971. The maximum cost for improvements allowable for exemption
per dwelling unit during each year when this article is in effect
shall be the maximum cost for the preceding year multiplied by the
ratio of the United States Bureau of Census New One-Family House Price
Index for the current year to such index for the preceding year. The
date of the construction shall be the date of the issuance of the
permit. No tax exemption shall be granted if the property owner does
not secure the necessary and proper zoning, building, health, housing,
electrical, plumbing and/or any and all other required permits prior
to improving the property.
(d) Applicability.
(1)
The exemption authorized by this article shall be upon the property
exempted and shall not terminate upon the sale or exchange of the
property.
(2)
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 to this article, if any, shall not apply to a request initiated
prior to the adoption of such amendment.
(3)
The exemption shall be effective only as long as the dwelling
unit is built and maintained in conformity with all applicable laws
and regulations of and in the City.
(4)
If an eligible property is granted a tax exemption pursuant
to this article, the improvements shall not, during the exemption
period, be considered as a factor in assessing other properties.
[Ord. 6733, passed 10-22-1981]
(a) Any person desiring tax exemption pursuant to this article shall
notify the Code Enforcement Department in writing on a form provided
by the Department, at the time such person secures his building permit,
or if no building permit, or other notification of improvement is
required in a particular instance, at the time of commencement of
construction.
(b) A copy of such exemption request shall be forwarded by the Department
to the County Board of Assessment Appeals of Taxes. Thereafter, the
Board shall, after completion of the improvement assess separately
the improvements and calculate the amounts of the assessment eligible
for tax exemption in accordance with the limits established by this
article, and notify both the taxpayer and the City of New Castle of
the reassessment and of the amounts of the assessment eligible for
an exemption. Appeals from the reassessment and the amounts eligible
for the exemption may be taken by the taxpayer or by the City as provided
for by general law.
(c) There shall be placed on or attached to the form application for
building, zoning or other permits, the following:
NOTICE TO ALL TAXPAYERS
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Under the provisions of Ordinance No. 6733, 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
Department of Code Enforcement and must be filed with the City of
New Castle at the time a building permit is secured.
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(d) The form, hereinbefore prescribed, shall require the following verified
information:
(1)
The date the building permit was issued for such improvements,
if applicable;
(2)
The type and scope of improvement;
(3)
A summary of the plan of the improvement;
(4)
The estimated cost of the improvement;
(5)
The person or persons performing the work on the improvements;
(6)
The location of the property being improved;
(7)
Whether or not the property has been condemned by any governmental
body for noncompliance with any laws or ordinances, and if so, the
name of the governmental body and date of condemnation; and
(8)
Any or all such additional information as the County Assessment
Office, or the City Code Enforcement Department may require for the
application of the provisions of this article.
[Ord. 6733, passed 10-22-1981]
The provisions of this article are severable and if any of its
sections, clauses or sentences shall be held illegal, invalid or unconstitutional,
such provisions shall not affect or impair any of the remaining sections,
clauses or sentences. It is hereby declared to be the intent of Council
that this article would have been adopted if such illegal, invalid
or unconstitutional section, clause or sentence had not been included
therein.