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