[Added by Ord. No. 511, 8/17/2022]
As used in this Part, the following terms shall have the meanings
indicated:
Any 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 deteriorated
areas, 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, ordinances, or regulations. Ordinary upkeep and maintenance
shall not be deemed an improvement and should not result in an increased
assessed value and taxation.
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.
Abbreviation for the Local Economic Revitalization Tax Assistance
Act, the Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722
et seq.
[Added by Ord. No. 511, 8/17/2022]
1.
The deteriorated properties found in the deteriorated area. The properties
included within the deteriorated area and subject to the benefits
of this Part are as follows:
[Added by Ord. No. 511, 8/17/2022]
1.
There is hereby exempted from all real property taxation assessed
by the Borough the assessed valuation of improvement to deteriorated
property.
[Added by Ord. No. 511, 8/17/2022]
1.
The exemption from real estate property taxes assessed by the Borough
shall be that portion of the additional assessment attributable to
the actual cost of improvement to deteriorated property. The date
of improvement shall be the date of issuance of the building permit,
improvement record or other required notification of construction.
2.
In any case, after the effective date of this Part where deteriorated
property 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 Part
shall be limited to that portion of new assessment attributable to
the actual cost of improvement that is in excess of the original assessment
that existed prior to damage, destruction or demolition of the property.
[Added by Ord. No. 511, 8/17/2022]
1.
The schedule of real estate taxes to be exempted for improvement
to deteriorated property shall be in accordance with the below portion
of improvement to be exempted each year:
|
Length
(Year)
|
Portion
|
|---|---|
|
1
|
100%
|
|
2
|
90%
|
|
3
|
80%
|
|
4
|
70%
|
|
5
|
60%
|
|
6
|
50%
|
|
7
|
40%
|
|
8
|
30%
|
|
9
|
20%
|
|
10
|
10%
|
|
After the 10th year, the exemption shall terminate.
| |
2.
The exemption from taxes granted under this Part shall be upon improvements
constructed on the real property, and not on the value of real property
itself, and shall not terminate upon the sale or exchange of the property.
3.
The exemption from real estate taxes provided for herein shall be
forfeited by the applicant 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 notice of nonpayment of nonexempt real estate taxes,
the Borough shall discontinue the exemption provided for hereunder.
[Added by Ord. No. 511, 8/17/2022]
1.
An application for exemption may be secured from the Borough office,
1 Manchester Street, Glen Rock, PA 17327, and must be filed with the
Borough at the time a building or alteration permit is secured, or,
if no building or alteration permit is required, then at the time
that construction commences.
2.
At the time a building or alteration permit is secured for the construction
of an improvement for which an exemption is requested, or at the time
construction commences if no permit is required, the taxpayer shall
apply to the Borough for the exemption provided for in this Part.
Request for the exemption must be in writing certified in full setting
forth the following information:
A.
The date the building permit or alteration permit was issued for
said improvements.
B.
The location of the property to be improved.
C.
The nature of the property to be improved.
D.
The type of improvement.
E.
The summary of the plan of the improvement.
F.
The cost of the improvement incurred by the owner.
G.
Any and all additional information the Borough may require.
3.
A copy of the application for exemption shall be forwarded to the
York County Assessment and Tax Claim Office to the attention of the
Chief Assessor (the "York County Tax Assessor") by the Borough. Upon
completion of the improvements, the taxpayer shall notify the Borough
and the York County Tax Assessor, so that the York County Assessment
and Tax Claim Office can assess the improvements separately for the
purpose of calculating the amount of assessment eligible for tax exemption
in accordance with the limits established in this Part. The Borough
will then obtain from the York County Assessment and Tax Claim Office
the amount of the assessment eligible for exemption, and will notify
the taxpayer. Appeals from the assessments and the amount eligible
for the exemption may be taken by the taxpayer or the Borough as provided
by law. However, after the initial assessment, the applicant waives
the right to appeal the assessment for the term of the program or
exemption.
4.
The Borough may, by ordinance adopted from time to time, extend the
time for filing an application for exemption. However, in no event
shall any one extension period exceed three years.
5.
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits prior to making an improvement
to the property.
6.
No tax exemption shall be granted for any property which has outstanding
any notice of violation, citation or similar notice of violation,
of any Borough property of building code unless such violation is
to be remedied in connection with the work constituting the improvement.
[Added by Ord. No. 511, 8/17/2022]
This Part shall become effective immediately as prescribed by
law.
[Added by Ord. No. 511, 8/17/2022]
No amendments to this Part shall be effective unless consented
to by ordinance or resolution of each local taxing authority who has
consented to be bound by the terms of this Part.
[Added by Ord. No. 511, 8/17/2022]
This Part shall automatically terminate in 10 years following
the effective date hereof; provided, however, that any taxpayer who
has received or applied for the exemption granted by this Part prior
to the expiration date herein provided, shall, if said exemption is
granted, be entitled to the full exemption authorized herein.
[Added by Ord. No. 511, 8/17/2022]
The provisions of this Part are not severable, and if any section,
sentence, clause, part or provision hereof shall be held to be illegal,
invalid or unconstitutional by any court of competent jurisdiction,
such decision of the court shall invalidate the entire Ordinance.
It is hereby declared to be the intent of the Board of Supervisors
of the Borough that this Part would not have been enacted but for
the inclusion of the section, sentence, clause, part or provision
found to be illegal, invalid or unconstitutional.
