[Adopted 2-22-2021 by Ord. No. 2021-07]
The Township of Manheim is a local taxing authority, authorized
by the Local Economic Revitalization Tax Assistance Act, the Act of
December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722 et seq.,
("LERTA") to provide tax exemption for new construction in deteriorated
areas of economically depressed communities and for improvements to
certain deteriorated industrial, commercial and other business properties.
The Board of Commissioners of Manheim Township ("Board of Commissioners")
held a public hearing on February 8, 2021, for the purpose of determining
the boundaries of deteriorated areas within the Township. The Board
of Commissioners desires to encourage building facade improvement,
new industrial, commercial, and business development, and redevelopment
in these deteriorated areas through the use of tax exemptions and
abatements; and by providing regulations, standards and qualifications
for tax exemption and abatement programs.
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, unless the
context clearly indicates a different meaning:
The Board of Commissioners of the Township of Manheim, Lancaster
County, Pennsylvania.
County of Lancaster, Commonwealth of Pennsylvania.
An area meeting the requirements of the Local Economic Revitalization
Tax Assistance Act, 72 P.S. § 4722 et seq.
Any industrial, commercial or other business property owned
by an individual, association, or corporation, and located in a deteriorating
area, as hereinafter provided, or any such property which has been
the subject of an order by a government agency requiring the unit
to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinance or regulations.
Repair, construction or reconstruction including alterations
and 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 nor shall
repair, construction or reconstruction of a property for residential
use.
The Local Economic Revitalization Tax Assistance Act, the
Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722
et seq.
The School District of Manheim Township.
The Township of Manheim, Lancaster County, Pennsylvania.
The Board of Commissioners determines that the lots identified
below and as depicted in the attached map attached hereto as Exhibit
A[1] and incorporated by reference shall be the "Deteriorated
Area," which contains and consists of deteriorated properties which
are eligible for tax exemption under this article. Additional eligible
areas may be included from time to time by ordinance of the Board
of Commissioners.
|
Lancaster Tax Account No.
|
Address
|
Size of Eligible Area
|
Record Owner
|
|---|---|---|---|
|
390-03560-0-0000
|
701 Martha Avenue
|
8.41 m/l
|
Stehli Mill LLC
|
[1]
Editor's Note: Said map is on file in the Township offices.
A.
The amount to be exempted from real estate taxes shall be limited
to that portion of the additional assessment attributable to the actual
cost of new construction or improvements to deteriorated property
in accordance with the exemption schedule established herein.
B.
The exemption from real estate taxes shall be limited to that improvement
for which an exemption has been requested in the manner set forth
in this article and for which a separate assessment has been made
by the Lancaster County Board of Assessment Appeals.
C.
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits prior to improving the property.
D.
No tax exemption shall be granted if the property owner fails to
pay the assessed taxes, as specified herein.
E.
In any case after the effective date of this article, when deteriorated
property or new construction is damaged, destroyed, or demolished
by any cause or for any reason, and the assessed valuation of the
property affected has been reduced as a result of said damage, destruction
or demolition, the exemption from real property taxation authorized
by this article shall be limited to that portion of the new assessment
attributable to the actual cost of the construction or improvements
that is in excess of the original assessments that existed prior to
the damage, destruction, or demolition of the property.
F.
Notwithstanding anything to the contrary, each item of construction
and/or improvements shall be treated separately for exemptions under
this article if they are being performed or constructed under separate
building permits.
A.
The schedule of Township real estate taxes to be exempted shall be
in effect for 10 years and will be in accordance with the following
schedule:
|
Length
(Year)
|
Portion
(%)
|
|---|---|
|
1st
|
100%
|
|
2nd
|
90%
|
|
3rd
|
80%
|
|
4th
|
70%
|
|
5th
|
60%
|
|
6th
|
50%
|
|
7th
|
40%
|
|
8th
|
30%
|
|
9th
|
20%
|
|
10th
|
10%
|
B.
The foregoing exemption schedule shall not affect the exemption schedule
for any property already subject to a LERTA exemption pursuant to
any prior ordinance.
C.
If an eligible property is granted a tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
D.
The exemption from taxes granted under this article shall be upon
the property and shall not terminate upon the sale or exchange of
the property.
E.
If the use of an eligible property at the time the exemption is granted
is modified, terminated or changed during the ten-year tax exemption
schedule, which in any way would have affected the eligibility of
the property for a tax exemption under this article if the property
had been so used when the exemption was granted, then the exemption
shall be forfeited and discontinued as of the date the use was modified
or terminated if the Board of Commissioners determines that the continuation
of the exemption would be inconsistent with the purposes of this article.
A.
Any person desiring exemption under this article shall notify the
Manager and Treasurer of the Township, the Business Manager of the
Manheim Township School District and the Treasurer of Lancaster County,
in writing on a form provided to the applicant at the time a building
permit is secured for the new construction or improvement, or, if
no building permit or other notification of new construction is required,
at the time construction is commenced. Any request for an exemption
is waived if not made within 60 days from when a building permit is
secured, or, if no building permit is required, within 60 days from
when construction commences.
B.
If a timely application is made, a copy of the exemption request
shall be forwarded to the Lancaster County Assessment Office. The
Lancaster County Assessor shall, upon notice to applicant and after
completion of the new construction or improvement, assess separately
the new construction or improvement and calculate the amounts of the
assessment eligible for tax exemption in accordance with the limits
set forth in this article and shall notify the taxpayer, the Township,
and the School District of the reassessment and amounts of the assessment
eligible for exemption. Appeals from the reassessment and the amount
eligible for the exemption may be taken by the taxpayer or the local
taxing authority as provided by law.
C.
The cost of the new construction or improvements to be exempted and
the schedule of taxes exempted existing at the time of initial request
for tax exemption shall be applicable to that exemption request, and
subsequent amendments to this article, if any, shall not apply to
requests initiated prior to the adoption of any subsequent amendments.
An application for exemption may be made at any time within
three years from the effective date of this article. All qualified
applications under this article are eligible for the years set forth
in the exemption schedule unless otherwise forfeited or revoked. The
Board of Commissioners may, from time to time, extend the time for
filing an application for exemption. However, in no event shall any
one extension period exceed five years.
The exemption from the real estate taxes provided for herein shall be forfeited by the taxpayer and/or any subsequent owner of the real estate for the failure to pay any nonexempt real estate taxes by the last day of the time period to pay such taxes in the penalty period. Upon receipt of the notice of nonpayment of nonexempt real estate taxes, the Township Treasurer shall discontinue the LERTA exemption. The exemption from the real estate taxes provided for herein may also be revoked under § 455-46E of this article pertaining to a change in the use of the property.
