[Adopted 7-7-2010 by Ord.
No. 2010-201]
This article shall be known as the "Harborcreek Township Comprehensive
Real Property Tax Abatement Ordinance".
As used in this article, the following terms shall have the
meanings indicated:
Any commercial or business property owned by an individual,
association or corporation, or like entity located in an investment
opportunity zone, as defined in this article, or any such property,
other than industrial property within the LERTA District, 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, ordinances, or regulations.
[Amended 1-8-2014 by Ord.
No. 2010-201-2]
A dwelling unit located in an investment opportunity zone,
as hereinafter defined, or a dwelling unit which has been or upon
request is certified by a health, housing or building inspection agency
as unfit for human habitation for rent withholding or other health
or welfare purposes or has been the subject of an order by such an
agency requiring the unit to be vacated, condemned or demolished by
reason of noncompliance with laws, ordinances or regulations.
A house, double house or duplex, townhouse or row house,
apartment, condominium 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 other cooking
equipment for the exclusive use of the occupant or occupants.
Refers to a geographical area within the Township, specifically
described hereafter, affording real estate tax abatement for new residential
construction and improvements and new nonresidential construction
and improvements and being one of the investment opportunity zones
defined hereafter.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitation of a deteriorated
property, either commercial, business, industrial or residential,
so that its assessed value increases more than $25,000, and one of
the following: 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, or
is new residential construction in an investment opportunity zone.
Ordinary upkeep and maintenance shall not be deemed an improvement.
[Amended 1-8-2014 by Ord.
No. 2010-201-2]
The areas described herein which are determined by Harborcreek Township to be deteriorated and eligible for tax exemption under Act 76 of 1977, "Local Economic Revitalization Tax Assistance Act," 72 P.S. § 4722 et seq., and Act 42 of 1977, "Improvement of Deteriorating Real Property or Areas Tax Exemption Act," 72 P.S. § 4711-101 et seq., as further described in § 412-44.
The building or erection of structures other than residential
or dwelling units upon vacant land or land specifically prepared to
receive such structures.
The building or erection of dwelling units, as defined above,
upon vacant land or land specifically prepared to receive such structures.
A.
There is hereby exempted from real property taxation the assessed
valuation of real property, the increase of which is directly attributable
to:
(1)
Improvements to deteriorated property, residential.
(2)
Improvements to any commercial or business property, without regard
to whether such properties qualify as deteriorated property, nonresidential,
anywhere in the Township.
[Amended 1-8-2014 by Ord.
No. 2010-201-2]
(3)
Improvements to any industrial properties, without regard to whether
such properties qualify as deteriorated property, nonresidential,
other than in the LERTA District.
[Amended 10-17-2012 by Ord. No. 2010-201-1; 1-8-2014 by Ord. No. 2010-201-2]
(4)
New construction on nonresidential properties, without regard to
whether such properties qualify as deteriorated property, nonresidential,
provided said improvements are constructed within the investment opportunity
zone.
[Amended 10-17-2012 by Ord. No. 2010-201-1]
A.
The exemption from real property taxes assessed by Harborcreek Township
shall be as follows:
(1)
To all of the additional assessed value, if the additional assessed
value is increased at least $25,000, attributable to the actual cost
of Improvement to deteriorated property, nonresidential, within an
investment opportunity zone.
(2)
To all of the additional assessed value, if the additional assessed
value is increased at least $25,000, attributable to the actual cost
of improvement to deteriorated property, residential, within an investment
opportunity zone.
(3)
To all of the assessed value, attributable to the actual cost of
new nonresidential construction, if the assessed value increase is
at least $25,000, within an investment opportunity zone.
(4)
To all of the assessed value, if at least $25,000, attributable to
the actual cost of new residential construction, if the assessed value
increase is at least $25,000, within an investment opportunity zone.
B.
The date of improvement shall be the date of issuance of the building
permit, improvement record, or other required notification of construction.
C.
In all cases the exemption from taxes shall be limited to that portion
of the additional assessment attributable to the improvement or new
construction, as the case may be, and for which a separate assessment
has been made by the County Board of Assessment Appeals and for which
an exemption has been separately requested. No tax exemption shall
be granted if the property owner does not secure the necessary and
proper permits prior to making an improvement of, or new construction
on, the property. No tax exemption shall be granted if the property,
as completed, does not comply with the minimum standards of the housing
and building codes of the Township of Harborcreek.
D.
In any case, after the effective date of this article, where deteriorated
property, nonresidential, or deteriorated property, residential, 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 new assessment attributable to the actual cost
of improvement or residential construction that is in excess of the
original assessment that existed prior to damage, destruction or demolition
of the property.
A.
The Real property tax exemption for new construction, residential, and/or improvements to deteriorated property, residential, and new construction, nonresidential, and/or deteriorated property, nonresidential, in the investment opportunity zone referred to in § 412-44A hereafter, but not located in a LERTA District or growth boundary area, shall be in accordance with the following schedule:
[Amended 10-17-2012 by Ord. No. 2010-201-1]
|
Length
|
Portion
|
|---|---|
|
1st year
|
50%
|
|
2nd year
|
40%
|
|
3rd year
|
30%
|
|
4th year
|
20%
|
|
5th year
|
10%
|
|
After the fifth year the exemption shall terminate.
| |
B.
The real property tax exemption for new construction, nonresidential,
and/or improvement to deteriorated property, nonresidential, and/or
new construction, residential, and/or improvements to deteriorated
property, residential, in the investment opportunity zone referred
to as the "growth boundary area" shall be in accordance with the following
schedule:
|
Length
|
Portion
|
|---|---|
|
1st year
|
100%
|
|
2nd year
|
80%
|
|
3rd year
|
60%
|
|
4th year
|
40%
|
|
5th year
|
20%
|
|
After the fifth year the exemption shall terminate.
| |
C.
The real property tax exemption for new nonresidential construction
or improvement to deteriorated property, nonresidential, in the investment
opportunity zone referred to as the "LERTA District" shall be in accordance
with the following schedule:
|
Length
|
Portion
|
|---|---|
|
1st year
|
100%
|
|
2nd year
|
100%
|
|
3rd year
|
100%
|
|
4th year
|
100%
|
|
5th year
|
100%
|
|
After the fifth year the exemption shall terminate.
| |
A.
The investment opportunity zone wherein real property tax abatement
is available for new residential construction, new nonresidential
construction and/or improvements to deteriorated property, residential,
and deteriorated property, nonresidential, shall consist of the entire
Township.
[Amended 10-17-2012 by Ord. No. 2010-201-1]
B.
The investment opportunity zone wherein real property tax abatement
is available for new residential construction, new nonresidential
construction and/or improvements to deteriorated property, nonresidential,
and/or improvements to deteriorated property, residential, which shall
be referred to as the "growth boundary area," is described as follows:
(1)
On the north, by the Lake Erie Shoreline;
(2)
On the east, by Shade's Beach Park Road, Bartlett Road, and
the current Village District Boundary, and by Depot Road;
(3)
On the south, by Interstate 90 and the current Interchange Business District Boundaries identified in Chapter 490, Zoning;
(4)
On the west, by the boundary lines with Wesleyville Borough, Lawrence
Park Township, the City of Erie, and Millcreek Township.
C.
The investment opportunity zone wherein real property tax abatement
is available for new nonresidential construction or improvements to
deteriorated property, nonresidential, which shall be referred to
as the "LERTA District," is described as follows:
(1)
Beginning at the Lawrence Park Township and Harborcreek Township
boundary line 1,200 feet north of Iroquois Avenue; and
(2)
Thence, east, parallel with Iroquois Avenue to a point in the center
of Six Mile Creek; and
(3)
Thence, south, along the center line of Six Mile Creek to a point
800 feet south of Buffalo Road; and
(4)
Thence, west parallel with Buffalo Road to a point at the Wesleyville
Borough Boundary line; and
(5)
Thence, north, along the Wesleyville Borough and Lawrence Park Township
boundary line to the place of beginning.
[Amended 10-17-2012 by Ord. No. 2010-201-1; 1-8-2014 by Ord. No. 2010-201-2; 11-4-2015 by Ord. No. 2010-201-3; 9-20-2017 by Ord. No. 2010-201-4; 10-16-2019 by Ord.
No. 2010-201-5; 12-15-2021 by Ord. No. 2010-201-6; 12-15-2021 by Ord. No.
2010-201-6]
The provisions of this article and its amendments shall expire
on the 31st day of December 2021, unless extended by ordinance duly
adopted. Any applicant for tax abatement must have a building permit
to be eligible for tax abatement treatment hereunder, with that permit
having been issued on, or before, the 31st day of December, 2023.
A.
The exemption from taxes granted under this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
B.
The exemption from taxes hereunder shall be forfeited by the applicant
and/or subsequent owner of the real estate for failure to pay nonexempt
real estate taxes by their due date, i.e., the last date upon which
taxes may be paid without penalty. Upon receipt of notice of nonpayment
of nonexempt real estate taxes, the Township's designated Building
Code Official shall direct the County Assessment Officer to discontinue
the exemption provided for hereunder.
C.
If an eligible property is granted tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
A.
Any person desiring tax exemption pursuant to this article should
apply to the Township of Harborcreek at the time that a building permit
is secured for construction of the improvement or new construction,
as the case may be. The application must be in writing upon forms
specified by the Township setting forth the following information:
(1)
The date the building permit was issued for said improvement or new
construction;
(2)
The location of the property to be Improved or constructed, including
the investment opportunity zone in which the property is located;
(3)
The type of improvement or construction (commercial, mixed use, or
residential);
(4)
The summary of the plan of improvement or construction;
(5)
The cost of the improvement or construction;
(6)
Whether the property has been condemned by any governmental body
for noncompliance with laws or ordinances.
(7)
Verification that the property has been inspected and verified by
the Township's designated Code Official, or successor, and such
additional information as the Township may require.
B.
There shall be on the application form for a building permit the
following notice:
"Notice to taxpayer. By Chapter 412, Article V, Real Property Tax Abatement, of the Township of Harborcreek Code, you may be entitled to exemption from tax on your contemplated improvement or new construction by reassessment. An application for exemption may be secured from the designated official at the Township of Harborcreek and must be filed at the time the building permit is secured."
C.
A copy of the exemption request shall be forwarded to the County
Board of Assessment Appeals by the Township's designated Building
Code Official. The Board shall determine whether the exemption shall
be granted and shall, upon completion of the improvement and new residential
construction and notification from the Township's designated
Building Code Official that the improvement and new residential construction
comply with all applicable building and housing codes, 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 the taxpayer and the local taxing authorities of
the reassessment and amounts of the assessment eligible for exemption.
In the case of new residential construction, the Board shall assess
separately the dwelling unit and the land upon which the new residential
construction stands and shall otherwise perform its duties as above-provided
for construction of improvement to residential, mixed use and commercial
properties.
D.
The cost of improvement to commercial properties and mixed use properties
or costs of improvement or construction per dwelling unit of residential
properties, as the case may be, 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 requests initiated
prior to their adoption.
This article and the exemptions granted herein shall not be
available to properties which are, according to the Township Board
of Supervisors, nonconforming uses.
[Amended 10-17-2012 by Ord. No. 2010-201-1]
The effective date of this article shall be January 1, 2013,
or the date of final passage of related ordinances or resolutions
by the Harbor Creek School District and the County of Erie, whichever
is the later.
All ordinances or parts thereof conflicting herewith, specifically
including Ordinance No. 84-100, Ordinance No. 84-100-1, passed in
1994, and Ordinance No. 84-100-2, passed in 1998, and Ordinance No.
84-100-3, passed in 2008, are hereby repealed.
