[Adopted 5-19-2021 by Ord. No. 21-07]
This article shall be known as and may be cited as the "Norristown
Residential Tax Abatement Program (ReTAP) Ordinance."
The purpose of this article is to encourage investment and reinvestment
in the housing inventory in the Municipality of Norristown pursuant
to the authority contained in an Act of July 19, 1971, P.L. 206, No.
34, as reenacted and amended by Act 42 of August 5, 1977, and known
as "Improvement of Deteriorating Real Property or Areas Tax Exemption
Act" codified at 72 P.S. § 4711 et seq.[1]
[1]
Editor's Note: See now 72 P.S. § 4711-101 et
seq.
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
The Montgomery County Assessment Office.
Montgomery County, Pennsylvania
A property located in a deteriorating area containing a dwelling.
The area or areas of the Municipality as determined by Municipal
Council, after public hearing and notice, to be deteriorating or physically
blighted as defined in the "Improvement of Deteriorating Real Property
or Areas Tax Exemption Act," 72 P.S. § 4711-01 et seq.[1] and as set forth in § 291-104 of this article.
A building designed for and occupied exclusively for residential
purposes, not including hotels, rooming houses, tourist homes, institutional
homes and the like. Examples include the following housing types as
defined in the Municipality's Zoning Code:
Single-family detached dwelling;
Twin dwelling or single-family semidetached dwelling;
Duplex dwelling or two-family detached dwelling;
Single-family attached dwelling including townhouse, rowhouse,
mutiplex multifamily dwelling.
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This term does include the following housing types as defined
in the Municipality's Zoning Code: (1) multifamily dwelling including
low-rise apartment, mid-rise apartment, or high-rise apartment.
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Repair, construction or reconstruction, including alterations
and additions, to an existing dwelling unit, 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 constitute rehabilitation.
Improvement shall include construction to convert a multifamily structure
to a single-family building, if the multifamily structure had originally
been designed and built to serve a single-family house.
The annual real estate taxes as levied by the Municipality
of Norristown on real property located within its jurisdiction. It
does not include any other taxes that are imposed or may be imposed
by the Municipality against any owner or occupant including, but not
limited to amusement taxes, business and mercantile taxes or other
Act 511 taxes.
The Municipality of Norristown.
The building or erection of a dwelling upon vacant land or
land specifically prepared to receive such structures.
Any person having a legal or equitable interest in the deteriorated
property as recorded in the official records of the Recorder of Deeds
office of the County evidencing the holder of title to said deteriorating
property. This term shall include any subsequent owner of the property
following the filing of an initial ReTAP application or the approval
of a tax exemption under ReTAP.
The Norristown Residential Tax Abatement Program as authorized
by this article.
[1]
Editor's Note: See now 72 P.S. § 4711-101 et
seq.
Pursuant to the provision of "Improvement of Deteriorating Real
Property or Areas Tax Exemption Act," 72 P.S. § 4711-01
et seq.,[1] the Municipality authorizes the granting of an exemption
from Municipal real estate taxes on the increased assessed valuation
of the actual cost of improvements, the increase of which is directly
attributable to said improvements to said deteriorated property located
in a deteriorating area as set forth herein. The Municipality further
authorizes the granting of an exemption from Municipal real estate
taxes on the increased assessed valuation of the actual cost of new
residential construction, the increase of which is directly attributable
to said new residential construction to said deteriorated property
located in a deteriorating area as set forth herein. This exemption
shall be in such amounts and in accordance with the provisions and
limitations as provided herein and shall be applicable to only that
portion of the assessment attributable to the improvements or the
new residential construction made to the deteriorated property.
[1]
Editor's Note: See now 72 P.S. § 4711-101 et
seq.
For purposes of this article and for eligibility to participate
in the ReTAP (Norristown Residential Tax Abatement Program), the following
area(s) is/are hereby designated as deteriorated areas:
A.
ReTAP Area A - Those parcels located within the Municipality and
within the boundary line with cross hatching on the west side of Markley
Street as shown on the attached map[1] and as contained within the following written boundary
description:
(1)
Starting at the intersection of the center line of Hamilton
Street and the center line of West Beech Street; thence, southeast
along the center line of West Beech Street to the intersection of
the center line of West Beech Street and the center line of Haws Avenue;
(2)
Thence, from intersection of the center line of 854 Haws Avenue
(Parcel # 13-00-16220-00-3) and the center line of West Beech Street,
southeast along the center line of Beech Street to the intersection
of the center line of West Beech Street and the center line of George
Street;
(3)
Thence, at the intersection of West Beech Street and the center
line of George Street, southwest along the center line of George Street
to the intersection of the center line of George Street and the extension
of the northern property line of 838 George Street (Parcel # 13-00-13294-00-4);
(4)
Thence, at the intersection of the center line of George Street
and the extension of the northern property line of 838 George Street
(Parcel # 13-00-13294-00-4), southeast along the property line to
the intersection of the property line of 838 George Street and the
railroad right-of-way;
(5)
Thence, from the intersection of the property line of 838 George
Street (Parcel # 13-00-13294-00-4) and the railroad right-of-way,
southeast along the railroad right-of-way to the center line of Chain
Street;
(6)
Thence, from the center line of Chain Street, southwest along
the center line of Chain Street to the intersection of the center
line of Chain Street and the center line of West Elm Street;
(7)
Thence, at the intersection of the center line of Chain Street
and the center line of West Elm Street, southeast along the center
line of West Elm Street to the intersection of the center line of
West Elm Street and the SEPTA right-of-way;
(8)
Thence, at the intersection of the center line of West Elm Street
and the SEPTA right-of-way, southwest along the SEPTA right-of-way
to the intersection of the SEPTA right-of-way and the center line
of West Oak Street;
(9)
Thence, at the intersection of the SEPTA right-of-way and the
center line of West Oak Street, southwest along the rear property
lines of 664 Corson Street (Parcel # 13-00-09032-00-9), 662 Corson
Street (Parcel # 13-00-09028-00-4), 660 Corson Street (Parcel # 13-00-09024-00-8),
658 Corson Street (Parcel # 13-00-09020-00-3), 656 Corson Street (Parcel
# 13-00-09016-00-7), 654 Corson Street (Parcel # 13-00-09012-00-2),
652 Corson Street (Parcel # 13-00-09008-00-6), 650 Corson Street (Parcel
# 13-00-09004-00-1), 648 Corson Street (Parcel # 13-00-09000-00-5),
646 Corson Street (Parcel # 13-00-08996-00-9), and 620 Corson Street
(Parcel # 13-00-0899) to the intersection of the property line of
620 Corson Street and the center line of Blackberry Alley;
(10)
Thence, from the center line of Blackberry Alley, northwest
along the center line of Blackberry Alley to the intersection of the
center line of Blackberry Alley and the center line of Corson Street;
(11)
Thence, at the intersection of the center line of Blackberry
Alley and the center line of Corson Street, southwest along the center
line of Corson Street to the end of Corson Street on a line of lands
now or formerly owned by the Municipality of Norristown;
(12)
Thence, at the end of the center line of Corson Street, northwest
along lands now or formerly owned by the Municipality of Norristown
to the intersection of the lands now or formerly owned by the Municipality
of Norristown and the corner property line of 536 Astor Street (Parcel
# 13-00-02676-00-2);
(13)
Thence, at the intersection of the lands now or formerly owned
by the Municipality of Norristown and the corner property line of
536 Astor Street, southwest along the rear property lines of 536 Astor
Street (Parcel # 13-00-02676-00-2), 532 Astor Street (Parcel # 13-00-02672-00-6),
530 Astor Street (Parcel # 13-00-02668-00-1), 528 Astor Street (Parcel
# 13-00-02664-00-5), 526 Astor Street (Parcel # 13-00-02660-00-9),
522 Astor Street (Parcel # 13-00-02656-00-4), 520 Astor Street (Parcel
# 13-00-02652-00-8), 516 Astor Street (Parcel # 13-00-02648-00-3),
514 Astor Street (Parcel # 13-00-02644-00-7), 512 Astor Street (Parcel
# 13-00-02640-00-2), 510 Astor Street (Parcel # 13-00-02636-00-6),
and 508 Astor Street (Parcel # 13-00-02632-00-1) to the intersection
of the extension of the property line of 508 Astor Street and the
center line of East Airy Street;
(14)
Thence, at the intersection of the extension of the property
line of 508 Astor Street (Parcel # 13-00-02632-00-1) and the center
line of West Airy Street, northwest along the center line of West
Airy Street to the intersection of the center line of West Airy Street
and the center line of Chain Street;
(15)
Thence, at the intersection the center line of West Airy Street
and the center line of Chain Street, southwest along the center line
of Chain Street to the intersection of the center line of Chain Street
and the center line of West Main Street;
(16)
Thence, at the intersection of the center line of Chain Street
and the center line of West Main Street, northwest along the center
line of West Main Street to the intersection of the center line of
West Main Street and the center line of Chain Street;
(17)
Thence, at the intersection of the center line of West Main
Street and the center line of Chain Street, southwest along the center
line of Chain Street to the end of the center line of Chain Street
and the extension of the southern property line of 0 Chain Street
(Parcel # 13-00-07196-00-9);
(18)
Thence, along the end of the right-of-way of Chain Street and
along the southern property line of lands now or formerly owned by
0 Chain Street, northwest to the intersection of the center line of
Potts Alley and the center line of West Washington Street;
(19)
Thence, at the intersection of the center line of Potts Alley
and the center line of West Washington Street, northwest along the
center line of West Washington Street to the intersection of the center
line of West Washington Street and the center line of Hamilton Street;
(20)
Finally, at the intersection of the center line of West Washington
Street and the center line of Hamilton Street, northeast along center
line of Hamilton Street to the intersection of the center line of
Hamilton Street and the center line of West Beech Street, that point
being the point of beginning.
[1]
Editor's Note: Said map is on file in the Municipal offices.
B.
ReTAP Area B - Those parcels located within the Municipality and
within the boundary line with cross hatching on the east side of Markley
Street as shown on the Attached Map[2] and as contained within the following written boundary
description:
(1)
Starting at the intersection of the center line of Markley Street
and the center line of West Fornance Street; thence, at the intersection
of the center line of Markley Street and the center line of West Fornance
Street, southeast along the center line of West Fornance Street to
the intersection of the center line of East Fornance Street and the
center line of Green Valley Road;
(2)
Thence, at the intersection of the center line of East Fornance
Street and the center line of Green Valley Road, southwest along the
center line of Green Valley Road to the intersection of the center
line of Green Valley Road and the center line of East Elm Street;
(3)
Thence, at the intersection of the center line of Green Valley
Road and the center line of East Elm Street, southeast along the center
line of East Elm Street to the intersection of the center line of
East Elm Street and the center line of Smith Street;
(4)
Thence, at the intersection of the center line of East Elm Street
and the center line of Smith Street, southwest along the center line
of Smith Street to the intersection of the center line of Smith Street
and the center line of East Oak Street;
(5)
Thence, at the intersection of the center line of Smith Street
and the center line of East Oak Street, southeast along the center
line of East Oak Street to the intersection of the center line of
East Oak Street and the center line of Walnut Street;
(6)
Thence, at the intersection of the center line of East Oak Street
and the center line of Walnut Street, southwest along the center line
of Walnut Street to the intersection of the center line of Walnut
Street and the center line of Clay Alley;
(7)
Thence, at the intersection of the center line of Walnut Street
and the center line of Clay Alley, northwest along the center line
of Clay Alley to the intersection of the center line of Clay Alley
and the center line of Arch Street;
(8)
Thence, at the intersection of the center line of Clay Alley
and the center line of Arch Street, southwest along the center line
of Arch Street to the intersection of the center line of Arch Street
and the center line of East Airy Street;
(9)
Thence, at the intersection of the center line of Arch Street
and the center line of East Airy Street, northwest along the center
line of East Airy Street to the intersection of the center line of
East Airy Street and the center line of Green Street;
(10)
Thence, at the intersection of the center line of East Airy
Street and the center line of Green Street, northeast along the center
line of Green Street to the intersection of the center line of Green
Street and the center line of East Marshall Street;
(11)
Thence, at the intersection of the center line of Green Street
and the center line of East Marshall Street, northwest along the center
line of East Marshall Street to the intersection of the center line
of East Marshall Street and the center line of Maple Alley;
(12)
Thence, at the intersection of the center line of East Marshall
Street and the center line of Maple Alley, southwest along the center
line of Maple Alley to the intersection of the center line of Maple
Alley and the center line of East Airy Street;
(13)
Thence, at the intersection of the center line of Maple Alley
and the center line of East Airy Street, northwest along the center
line of East Airy Street to the intersection of the center line of
East Airy Street and the center line of Cherry Street;
(14)
Thence, at the intersection of the center line of East Airy
Street and the center line of Cherry Street, southwest along the center
line of Cherry Street to the intersection of the center line of Cherry
Street and the center line of Ann Street;
(15)
Thence, at the intersection of the center line of Cherry Street
and the center line of Ann Street, northwest along the center line
of Ann Street to the intersection of the center line of Ann Street
and the center line of Barbadoes Street;
(16)
Thence, at the intersection of the center line of Ann Street
and the center line of Barbadoes Street, northeast along the center
line of Barbadoes Street to the intersection of the center line of
Barbadoes Street and the center line of West Marshall Street;
(17)
Thence, at the intersection of the center line of Barbadoes
Street and the center line of West Marshall Street, southeast along
the center line of West Marshall Street to the intersection of the
center line of West Marshall Street and the extension of the western
property line of 147 West Marshall Street (Parcel # 13-00-25484-00-9);
(18)
Thence, at the intersection of the center line of West Marshall
Street and the extension of the western property line of 147 West
Marshall Street, northeast along the western property line of 147
West Marshall Street to the intersection of the northwestern corner
of 147 West Marshall Street and a corner of 151 West Marshall Street
(Parcel # 13-00-25488-00-5);
(19)
Thence, from the intersection of the northwestern corner of
147 West Marshall Street and a corner of 151 West Marshall Street,
southeast along the rear property lines of 147 West Marshall Street
(Parcel # 13-00-25484-00-9), 145 West Marshall Street (Parcel # 13-00-25480-00-4),
143 West Marshall Street, (Parcel # 13-00-25472-00-3), 141 West Marshall
Street (Parcel # 13-00-25468-00-7), and 139 West Marshall Street (Parcel
13-00-25464-00-2), to the intersection of the eastern property line
of 139 West Marshall Street and the western property line of 137 West
Marshall Street (Parcel # 13-00-25460-00-6);
(20)
Thence, from the intersection of the eastern property line of
139 West Marshall Street and the western property line of 137 West
Marshall Street, northeast along the western property line of 137
West Marshall Street to the intersection of the extension of the property
line of 137 West Marshall Street and the center line of Quaker Alley;
(21)
Thence, from the intersection of the extension of the property
line of 137 West Marshall Street and the center line of Quaker Alley,
southeast along the center line of Quaker Alley to the intersection
of the center line of Quaker Alley and the center line of Franklin
Alley;
(22)
Thence, at the intersection of the center line of Quaker Alley
and the center line of Franklin Alley, northeast along the center
line of Franklin Alley to the intersection of the center line of Franklin
Alley, the center line of West Chestnut Street, and an extension of
the southwest property line of 705 Cherry Street (Parcel # 13-00-08172-01-4);
(23)
Thence, at the intersection of the center line of Franklin Alley,
the center line of West Chestnut Street, and an extension of the southwest
property line of 705 Cherry Street, northeast along the rear property
lines of 705 Cherry Street (Parcel # 13-00-08172-01-4), 707 Cherry
Street (Parcel # 13-00-08172-00-5), 709 Cherry Street (Parcel # 13-00-08176-00-1),
711 Cherry Street (Parcel # 13-00-08180-00-6), 713 Cherry Street (Parcel
# 13-00-08184-00-2), 715 Cherry Street (Parcel #13-00-08188-00-7),
717 Cherry Street (Parcel # 13-00-08192-00-3), 719 Cherry Street (Parcel
# 13-00-08196-00-8), 721 Cherry Street (Parcel # 13-00-08200-00-4),
723 Cherry Street (Parcel # 13-00-08204-00-9), 725 Cherry Street (Parcel
# 13-00-08208-00-5) and 727 Cherry Street (Parcel # 13-00-08212-00-1)
to the intersection of the northwest corner of 727 Cherry Street and
lands now or formerly owned by Stony Creek Complex LLC (Parcel # 13-00-25488-00-5);
(24)
Thence, at the intersection of the northwest corner of 727 Cherry
Street (Parcel # 13-00-08212-00-1) and lands now or formerly owned
by the Stony Creek Complex LLC (Parcel # 13-00-25488-00-5), southeast
along the northern property line of 727 Cherry Street to the intersection
of the property line extension of 727 Cherry Street and the center
line of Cherry Street;
(25)
Thence, at the intersection of the property line extension of
727 Cherry Street and the center line of Cherry Street, northeast
along the center line of Cherry Street to the intersection of the
center line of Cherry Street and the southeast property line extension
of 873 Cherry Street (Parcel # 13-00-08232-00-8);
(26)
Thence, at the intersection of the center line of Cherry Street
and the southeast property line extension of 873 Cherry Street, northwest
along the southern property line of 873 Cherry Street to the intersection
of the southwest corner of the property line of 873 Cherry Street
and lands now or formerly owned by the Municipality of Norristown;
(27)
Thence, from the intersection of the southwest corner of the
property line of 873 Cherry Street and lands now or formerly owned
by the Municipality of Norristown, northeast along the rear property
lines of 873 Cherry Street and 875 Cherry Street (Parcel # 13-00-08236-00-4)
to the intersection of the northern property line of 875 Cherry Street,
the southern property line of 877 Cherry Street (Parcel 13-00-08240-00-9),
and the southeastern property line of 102 West Elm Street (Parcel
# 13-00-10728-00-5);
(28)
Thence, from the intersection of the northern property line
of 875 Cherry Street, the southern property line of 877 Cherry Street
(Parcel 13-00-08240-00-9), and the southeastern property line of 102
West Elm Street (Parcel # 13-00-10728-00-5) northwest along the rear
property lines of 102 West Elm Street (Parcel # 13-00-10728-00-5),
104 West Elm Street (Parcel # 13-00-10732-00-1), 106 West Elm Street
(Parcel # 13-00-10736-00-6), 108 West Elm Street (Parcel # 13-00-10740-00-2),
110 West Elm Street (Parcel # 13-00-10744-00-7), 112 West Elm Street
(Parcel # 13-00-10748-00-3), 114 West Elm Street (Parcel # 13-00-10752-00-8),
116 West Elm Street (Parcel # 13-00-10756-00-4), 118 West Elm Street
(Parcel # 13-00-10760-00-9), 120 West Elm Street (Parcel # 13-00-10764-00-5),
122 West Elm Street (Parcel # 13-00-10768-00-1), 124 West Elm Street
(Parcel # 13-00-10772-00-6), 126 West Elm Street (Parcel # 13-00-10776-00-2),
128 West Elm Street (Parcel # 13-00-10780-00-7), 134 West Elm Street
(Parcel # 13-00-10788-00-8), 132 West Elm Street (Parcel # 13-00-10792-00-4),
and 138 West Elm Street (Parcel # 13-00-10796-00-9) to the intersection
of the property line extension of 138 West Elm Street and the center
line of West Elm Street;
(29)
Thence, at the intersection of the property line extension of
138 West Elm Street and the center line of West Elm Street, northwest
along the center line of West Elm Street to the intersection of the
center line of West Elm Street and the center line of Markley Street;
(30)
Finally, at the intersection of the center line of West Elm
Street and the center line of Markley Street, northeast along the
center line of Markley Street to the intersection of the center line
of Markley Street and the center line of West Fornance Street, that
point being the point of beginning.
[2]
Editor's Note: Said map is on file in the Municipal offices.
The amount that may be exempted shall be calculated based upon
the increase in assessment value directly attributable to the actual
improvement or new residential construction of the deteriorated property
to be calculated by the assessment agency following the completion
of the improvement or new residential construction. Countywide or
other reassessments during the ReTAP period shall not be considered
in modification of the tax exemption amounts.
A.
The schedule of Municipal real estate taxes to be exempted shall
be in accordance with the below portion of improvements or new residential
construction to be exempted each year:
|
Year
|
Percentage Exempted
|
|---|---|
|
First
|
100%
|
|
Second
|
80%
|
|
Third
|
60%
|
|
Fourth
|
40%
|
|
Fifth
|
20%
|
B.
After the fifth year, the exemption shall terminate.
C.
Unless otherwise provided herein or permitted by applicable law,
the exemption from Municipal real property taxes granted herein shall
be upon the deteriorated property exempted and shall not terminate
upon the sale or exchange of the deteriorated property to a new owner.
In the event of a sale or exchange, the exemption shall continue in
accordance with the applicable exemption schedule until otherwise
terminated as provided herein.
A.
The exemption from taxation granted herein shall be for improvements
to existing dwellings or new residential construction on a deteriorated
property and shall not terminate upon the sale or exchange of such
deteriorated property.
B.
The exemption from taxation granted herein shall not be considered
a factor in assessing the value of other properties.
C.
An exemption from taxation authorized herein shall not be granted
unless a written application is separately filed with and approved
by the Municipality prior to commencement of construction.
D.
The taxation exemption shall commence in the tax year immediately
following the completion of the improvement or new residential construction
for which a reassessed value has been issued by the assessment agency.
E.
No taxation exemption shall be granted if the owner does not obtain
all required permits from the Municipality or such other local, county,
commonwealth or federal agency prior to making an improvement or new
residential construction.
F.
No taxation exemption shall be granted if the deteriorating property
does not comply with the minimum standards of applicable codes for
dwellings and construction as adopted by the Municipality or as otherwise
applicable under law including the applicable regulations and codes
as adopted by the Pennsylvania Uniform Construction Code Act, 35 P.S.
§§ 7210.101 et seq., as amended.
G.
No taxation exemption shall be granted if the owner owns or has an
equitable interest in any property in the Municipality or in the County
for which any municipal taxes or fees have not been paid by the due
date, and which remain outstanding or have unpaid penalty fees outstanding,
unless the delinquent taxes are paid prior to construction or payment
of delinquent taxes has been arranged with the local taxing authority
in accordance with an installment plan approved by the local taxing
authority. Similarly, no taxation exemption shall be granted if the
owner owns or has an equitable interest in any property in the Municipality
or in the County for which any municipal liens have not been paid
and remain outstanding, unless the municipal liens are paid prior
to construction or payment of the municipal liens has been arranged
with the local taxing authority in accordance with an installment
plan.
H.
If an owner whose deteriorated property was granted tax exemption
pursuant to the ReTAP fails to pay when due any municipal taxes, fees
or liens on said deteriorated property, or any other property owned
by that owner located in the Municipality or in the county, the taxation
exemption granted pursuant to ReTAP shall automatically be terminated.
The owner shall receive a notice of termination from the Municipality
within five days of the action taken by the Municipality to terminate
the exemption. The owner shall then have a right to file an administrative
appeal with the Municipal Finance Director within 30 days from the
date of the notice on a form provided by or in accordance with procedures
that may be promulgated by the Finance Director. The administrative
appeal hearing will be held before the Municipal Finance Director
or his/her designee, who may decide to reinstate the exemption upon
proof by the owner by clear and convincing evidence that the termination
was in error. Any subsequent appeal shall be filed to the Montgomery
County Court of Common Pleas pursuant to 2 Pa.C.S.A. §§ 751
and 752.
I.
In the absence of a countywide reassessment, any owner of the deteriorated
property participating in the ReTAP program is not eligible to appeal
the assessed value with regard to the deteriorated property that is
the subject of the taxation exemption under the ReTAP. Any appeal
on the assessed value for a deteriorated property receiving a taxation
exemption under the ReTAP shall result in immediate termination and
removal of said deteriorated property from the ReTAP. Any appeal shall
also permit and entitle the Municipality to roll back taxes representing
the difference between the amount paid under the ReTAP and the amount
that would have been due if the ReTAP taxation exemptions did not
apply, including 6% per annum interest.
J.
In all cases the exemption from real estate taxes shall be limited
to that portion of the additional assessment attributable to the actual
cost of the improvement or new residential construction, as the case
may be, and for which a separate assessment has been made by the assessment
agency and for which an exemption has been separately requested.
K.
In any case, after the effective date of this article, a deteriorating
property that is receivings a taxation exemption under the ReTAP is
damaged, destroyed, or demolished by any cause or for any reason,
and the assessed valuation of said deteriorating property has been
reduced as a result of said damage, destruction, or demolition, the
taxation exemption as authorized herein shall be automatically limited
to that portion of the new post-damage assessment that is in excess
of the original assessment that existed prior to participation in
the ReTAP program and that is attributable to the actual cost of the
eligible improvement or new residential construction, as the case
may be. For example, if a property participating in the ReTAP had
an original assessment of $50,000 that was increased to $100,000 due
to eligible improvements, then if such property is reassessed due
to damage, destruction or demolition, to $60,000, then the assessment
amount subject to taxation exemption shall be limited to $10,000,
provided that such $10,000 is attributable to the actual cost of the
eligible improvement or new residential construction, as the case
may be. In the event the reduced property assessment as a result of
damage, destruction or demolition is below the assessed value prior
to participation in the ReTAP, then the exemption shall automatically
terminate.
A.
In addition to the conditions and provisions as set forth herein,
a deteriorated property is ineligible for a tax exemption under this
article if:
(1)
The deteriorated property is currently receiving or has previously
received other property tax abatement or exemption incentives for
new construction or improvement for property taxes imposed by the
Municipality.
(3)
The proposed improvement or new residential construction poses
a health or safety risk to any current or future resident of the property
or to the neighboring properties.
B.
Lifetime limitation on number of tax abatements. A deteriorated property
qualifying and receiving a tax exemption under ReTAP shall be ineligible
for or receive an additional tax exemption under ReTAP for the lifetime
of the deteriorating property. It is the intent of this provision
and this section to limit all Deteriorated Properties to only one
property tax abatement for Municipal property taxes for the lifetime
of said property. For example, if a current owner obtains a residential
property tax abatement for Municipal property taxes, then any subsequent
owner would be precluded or ineligible from applying for a subsequent
residential property tax abatement for Municipal property taxes and
for the same property whether in the under the authority of ReTAP
or other tax abatement program.
A.
If an owner desires to obtain a tax exemption under the provisions
of this article, the owner shall file a written application for such
tax exemption in the manner and form prescribed by the Municipality.
B.
The application may require an owner to provide the following information
or documentation:
(1)
The date the building permit was applied for said improvement
or new residential construction;
(2)
The location of the deteriorating property to be Improved or
newly Constructed;
(3)
The type of improvement or new residential construction;
(4)
The summary of the plan of improvement or new residential construction;
(5)
The estimated cost of the improvement or new residential construction;
(6)
Whether the deteriorating property has been condemned by any
governmental body for noncompliance with laws or ordinances;
(7)
Verification that the deteriorating property has received a
proper Zoning Permit;
(8)
Verification that neither the owner nor the deteriorating property
is subject to any outstanding municipal or tax liens or unpaid municipal
fees within the County; and
(9)
Such additional information as the Municipality may require.
C.
The application shall be submitted to the Municipality for administrative
review and approval by the Municipal Planning and Zoning Office or
such other designated individual as determined by the Municipal Administrator.
If, in the opinion of the Municipality, the requirements of this article
have been met, then the Municipality shall issue a letter of approval
to the owner. Such letter of approval should include the applicable
exemption schedule. Any subsequent amendment of this article shall
not apply to any deteriorated property that has received an approval
prior to the adoption of said amendment. If, in the opinion of the
Municipality, the requirements of this article have not been met,
the Municipality shall issue a letter of denial to the owner. The
owner shall then have a right to file an administrative appeal within
15 days from the date of the denial notice on a form provided by or
in accordance with procedures that may be promulgated by the Municipal
Planning and Zoning Office. The appeal shall be filed with the Municipal
Planning and Zoning Office and any appeal hearing will be held before
Municipal Council who shall have the authority to reverse a denial
upon proof by the owner by clear and convincing evidence that the
denial was in error. Any subsequent appeal shall be filed to the Montgomery
County Court of Common Pleas pursuant to 2 Pa.C.S.A. §§ 751
and 752.
A.
Upon completion of the improvements or new residential construction,
the owner shall notify the Municipality, in the manner and form prescribed
by the Municipality and shall provide a copy of such notification
to the County Chief Assessor for the assessment agency.
B.
The owner shall be responsible for obtaining from the assessment
agency a letter or other document evidencing the value of the assessment
increase that is directly attributable to said improvements or new
residential construction and subject to the taxation exemption as
granted by the Municipality under the terms and conditions herein.
The owner shall provide to the Tax Collector for the Municipality
a copy of the letter of approval from the Municipality containing
the exemption schedule and a copy of the letter or other document
from the assessment agency evidencing the assessment values subject
to exemption.
C.
Upon receipt of the documentation from the owner, the Tax Collector
shall issue a revised tax bill reflecting the Municipal real property
taxes owed based on the applicable exemption schedule and assessment
values. Thereafter, the Tax Collector shall continue to issue tax
bills for the deteriorating property reflecting the applicable exemption
schedule and assessment values until the exemption terminates as provided
herein.
D.
In addition to any other basis for termination as provided herein,
an owner shall forfeit and the deteriorated property shall be terminated
from the ReTAP if the owner fails to obtain the requisite documentation
from the assessment agency and provide the required documentation
to the Tax Collector within six months of the completion of the improvements
or new residential construction. For purposes of this article, an
improvement or new residential construction will be deemed completed
if the permit authorizing the work has expired or is otherwise terminated
without a renewal within 30 days.
The ReTAP and this article shall automatically expire on December
31, 2024, unless extended or repealed by ordinance duly adopted, except
that it shall survive to the extent necessary to preserve or enforce
the rights of any owner or property that obtained an approval for
participation from the Municipality the earlier of the 31st day of
December 2024 or the effective date of repeal.
