[Ord. 6734, passed 10-22-1981]
As used in this article, certain terms are defined as follows:
(a) DETERIORATED AREA — Those portions of the City described herein,
which Council has determined to be physically blighted on the basis
of one or more of the standards set forth in the Pennsylvania Improvement
of Deteriorating Real Property or Areas Tax Exemption Act, Act No.
34, 1971, July 9, P.L. 206, as follows: Council has determined as
a fact that Wards 1 through 8, respectively, constitute "deteriorated
areas" within the purview of Act 42 of 1977.
(b) DWELLING UNIT — A house, double house or duplex, town house
or row house, apartment or any building, intended for occupancy as
living quarters by an individual, a family or families or other groups
of persons, which living quarters contain a kitchen or cooking equipment
for the exclusive use of the occupant or occupants.
Dwelling Units 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 235, U.S. Housing Act of 1937, and
Section 202 U.S. Housing Act of 1959.
(c) RESIDENTIAL CONSTRUCTION — The building or erection of dwelling
units, as above defined, upon vacant land or land specifically prepared
to receive such structures.
[Ord. 6734, passed 10-22-1981; Ord. 7267, passed 6-27-1996]
(a) Exemption. There is exempted from real property taxation, the assessed
valuation attributable to the actual cost of construction of the new
dwelling unit in accordance with the provisions and limitations as
hereinafter set forth.
(b) Limitations.
(1)
The exemption from taxes as set forth above shall be limited
to tax exemption on the actual increase in assessed valuation attributable
to the actual cost of such construction up to the maximum cost as
hereinafter set forth.
(2)
The exemption from taxes shall be limited to the assessed valuation
attributable to the cost of the new dwelling unit not in excess of
$125,000 per dwelling unit. The exemption shall commence in the tax
year immediately following the year in which the building permit is
issued.
(c) 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, 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
|
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1
|
100%
|
2
|
100%
|
3
|
100%
|
4
|
100%
|
5
|
100%
|
6
|
0%
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(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)
No tax exemption shall be granted under the provisions of this
article for the amount of construction of any dwelling unit project
in excess of the uniform maximum cost hereinbefore specified.
(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. 6734, 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 the 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 improvement 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 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. 6734, 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. 6734, 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.