[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
Percentage of Tax Exemption on Eligible Assessment
1
100%
2
100%
3
100%
4
100%
5
100%
6
0%
(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
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.
(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.