[HISTORY: Adopted by the City Council of the City of Altoona 12-5-2022 by Ord. No. 5797.[1] Amendments noted where applicable.]
[1]
Editor's Note: This ordinance also repealed former Ch. 647,
Local Economic Revitalization Tax Assistance, adopted 12-10-2014 by Ord. No. 5655,
as amended.
For the purposes of this chapter, the following words and phrases
shall have the meanings set forth below:
Under LERTA, repair, new construction or reconstruction of
any deteriorated business property, including alterations and additions,
having the effect of rehabilitating a deteriorated business property
so that it becomes habitable or attains higher standards of health,
economic use or amenity, or is brought into compliance with laws,
ordinances or regulations governing such standards; provided, however,
that ordinary upkeep and maintenance shall not be deemed a business
improvement; new construction or erection of a structure as business
property upon vacant land within a designated deteriorated area shall
be deemed a business improvement.
Under LERTA, an industrial, commercial or other business
property owned by an individual, association or corporation and shall
include, but not be limited to, any portion of a property utilized
for industrial, commercial or other business use; business property
may include all or a portion of a property utilized as dwelling units
and/or commercial use, as more particularly defined by the appropriate
municipality; it may also include vacant land within a designated
deteriorated area, but not land principally utilized as surface parking
facilities.
An area within the corporate limits of the City of Altoona
which, by action of the governing municipality and pursuant to public
hearing, has been determined to meet one or more criteria for the
designation of such areas as set forth in LERTA and RLERTA.[1]
Under LERTA, any business property located in a deteriorated
area, 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, ordinances or
regulations.
Under RLERTA, a dwelling unit located in a deteriorated neighborhood,
as hereinafter provided, 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.
Under RLERTA, that portion of the municipality which the
municipal governing body determines to be physically blighted on the
basis of one or more of the following standards:
The residential buildings, by reason of age, obsolescence, inadequate
or outmoded design or physical deterioration have become economic
and/or social liabilities.
The residential buildings are substandard or unsanitary for
healthful and safe living purposes.
The residential buildings are overcrowded, poorly spaced, or
are so lacking in light, space and air as to be conducive to unwholesome
living.
The residential buildings are faultily arranged, cover the land
to an excessive extent or show a deleterious use of land, or exhibit
any combination of the above which is detrimental to health, safety
or welfare.
A significant percentage of buildings used for residential purposes
is more than 20 years of age.
A substantial amount of unimproved, overgrown and unsightly
vacant land exists which has remained so for a period of five years
or more indicating a growing or total lack of utilization of land
for residential purposes.
A disproportionate number of tax exempt or delinquent properties
exists in the area.
Under RLERTA, a house, double house or duplex, townhouse
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.
Under RLERTA, the building or erection of dwelling units,
as defined above, upon vacant land or land specifically prepared to
receive such structures.
Under RLERTA, repair, construction or reconstruction, including
alterations and additions, 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 be deemed an improvement.
[1]
Editor's Note: See the Local Economic Revitalization
Tax Assistance Act, 72 P.S. § 4722 et seq., and the Improvement
of Deteriorating Real Property or Areas of Tax Exemption Act, 72 P.S.
§ 4711-101 et seq., respectively.
A.
In each deteriorated area and/or neighborhood so designated as provided
for herein, business improvements, residential improvements and residential
construction shall be exempted from City of Altoona real property
taxes as further provided for hereinafter, in accordance with the
following schedule and related conditions.
(1)
For the remainder of the year the improvement is completed and otherwise
taxable, and the first complete fiscal year thereafter 100% of the
eligible assessment shall be exempt;
(2)
For the second complete fiscal year 80%;
(3)
For the third complete fiscal year 60%;
(4)
For the fourth complete fiscal year 40%;
(5)
For the fifth complete fiscal year 20%; and
(6)
After the fifth complete fiscal year, the exemption shall terminate.
B.
The exemption from real property taxes granted pursuant to the provisions
hereof shall be upon the property exempted and shall not terminate
upon the sale or exchange of the property.
C.
If an eligible property is granted a tax exemption pursuant to the
provisions hereof, the improvements shall not, during the exemption
period, be considered as a factor in assessing other properties.
A.
In the case of business improvements and residential improvements,
exemption from City of Altoona real property taxes, upon completion,
shall be limited to the additional assessment valuation attributable
to the actual cost of improvements.
B.
In the case of residential construction, exemption from City of Altoona
real property taxes, upon completion, shall be limited to assessment
valuation attributable to the cost of construction of the new dwelling
unit.
C.
In no case shall any tax exemption be granted pursuant to the provisions
hereof if the property owner has not secured or does not secure the
necessary and proper zoning, building, health, housing, electrical,
plumbing or other required permits prior to initiating the business
improvement work.
A.
The taxpayer shall apply for the exemption at the time of obtaining
a building permit, and shall comply with the procedures established
by the City of Altoona.
B.
Application to the City of Altoona shall be made on a form supplied
by the City of Altoona, which form shall contain the following information:
(1)
The date the building or alteration permit was issued for said improvements;
(2)
The type of improvements;
(3)
The summary of the plan of the improvement;
(4)
The cost of the improvement;
(5)
That the property has been inspected and verified by the designated
municipal official;
(6)
Such additional information as may be required by the Township Board
Secretary for the purpose of implementing the provisions hereof.
C.
Pursuant to compliance with the procedures specified herein, the
City of Altoona shall forward a copy of each exemption request to
the Blair County Assessment Office.
D.
Upon completion of the business improvement, residential improvement
or residential construction, the taxpayer shall provide the City of
Altoona and the Blair County Assessment Office with a certificate
of completion issued by the Uniform Construction Code Inspector, so
that the Assessment Office may assess the improvements separately
for the purpose of calculating the amount of assessment eligible for
tax exemption in accordance with the limits established herein. In
the absence of said certificate, the Blair County Assessment Office
may determine the date of completion.
E.
The Treasurer or Finance Director of the City of Altoona shall then
obtain from the Blair County Assessment Office the amount of the assessment
eligible for exemption and shall notify the taxpayer. The Treasurer
or Finance Director of the City of Altoona is authorized to make refunds,
if applicable, only after the Blair County Assessment Office has notified
the Treasurer of its separate assessment upon the improvement for
which an exemption is requested. Appeals from the reassessment and
the amount eligible for the exemption may be taken by the taxpayer
as provided by law.
A.
LERTA. At a joint public hearing held October 25, 2022, a quorum
of the Board of Commissioners for the County of Blair, the City Council
of the City of Altoona, and the Board of Directors of the Altoona
Area School District determined that the following areas qualified
and were designated as a deteriorated area under LERTA within their
corporate boundaries, and the area is hereby designated as a deteriorated
area: City of Altoona.
B.
RLERTA. At a joint public hearing held October 25, 2022, a quorum
of the Board of Commissioners for the County of Blair, the City Council
of the City of Altoona, and the Board of Directors of the Altoona
Area School District determined that the following areas qualified
and were designated as a deteriorated area and/or neighborhood under
RLERTA within their corporate boundaries, and the area is hereby designated
as a deteriorated area: City of Altoona.
Unless otherwise repealed or extended by the county, this chapter
shall terminate 10 years after its effective date. Any property tax
exemptions granted under the provisions of this chapter shall be permitted
to continue according to the exemption schedule established pursuant
to the provisions hereof, even if this chapter expires or is repealed
or amended.
Nothing contained herein shall affect, alter or modify any tax exemption schedule for which a property is receiving tax exemption pursuant to the previous provisions of Chapter 647, "Local Economic Revitalization Tax Assistance Act," of the Altoona City Code. Properties which were receiving tax assistance pursuant to the old Chapter 647 of the City Code shall continue to receive said tax abatement pursuant to the schedules established under those provisions of former Chapter 647 of the Altoona City Code.
The provisions of this chapter 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 the
City of Altoona that this chapter would have been adopted if such
illegal, invalid or unconstitutional section, clause or sentence had
not been included herein.
All ordinances or parts of ordinances inconsistent herewith
are hereby repealed to the extent of the inconsistency.
Notwithstanding any other provisions for this chapter, this
chapter shall remain in full force and effect conditioned upon Blair
County and Altoona Area School District enacting ordinances or resolutions
establishing deteriorated areas and providing exemptions. Should they
fail to enact or maintain such legislation, this chapter shall be
considered to be ineffective.
This chapter shall take effect in accordance with the provisions
of the law and shall thereafter remain in effect subject to the conditions
herein stated, unless repealed, as of January 1, 2023.
