[Ord. 3742 § 1, 2015]
As used in this article, the following words and phrases have
the meanings set forth below:
means, for purposes of “improvements” as defined
herein, the area bounded and described as the “deteriorated
area” by resolution passed by the city council of the City of
Meadville on September 2, 2015, and as the same may thereafter be
amended from time to time, and for purposes of residential construction
as defined herein.
means a dwelling unit located in the deteriorated area 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 agency requiring the dwelling unit to be vacated, condemned
or demolished by reason of noncompliance with laws, ordinances or
regulations.
means a house, duplex, townhouse, apartment, condominium,
or any building or unit of a building intended for occupancy as a
separate living quarters by an individual, 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.
means 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 housing safety, health or amenity, or is brought into compliance
with laws.
means the building or erection of dwelling units, as defined
above, upon vacant land or land specifically prepared to receive such
structures within the geographical limits of the deteriorated area.
[Ord. 3742 § 2, 2015]
(A)
The
exemption from real property taxes shall be limited to:
(B)
In
all cases the exemption from taxes shall be limited to that portion
of the additional assessment valuation attributable to the actual
costs of the improvements or residential construction, as the case
may be, and for which a separate assessment has been made by the Crawford
County assessment office, and for which an exemption has been separately
requested.
(C)
No
tax exemption shall be granted by the City of Meadville if the property
owner does not Secure all of the necessary and proper permits prior
to commencing the residential construction or making the improvements.
(D)
In
any case, after the effective date of the ordinance codified in this
article, when residential construction or improvements are damaged,
destroyed or demolished by any cause or for any reason, and the assessed
value of the property affected has been reduced as a result of the
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 costs of the residential
construction or improvements that is in excess of the original assessments
that existed prior to the damage, destruction or demolition of the
improvements or residential construction.
(E)
Notwithstanding
anything to the contrary, each item of the residential construction
and/or improvements shall be treated separately for exemptions under
this article if they are being performed or constructed under separate
building permits. By way of example only, if a property owner obtains
a building permit to construct a house in year one, and then in year
two obtains a separate building permit to install a garage or make
additional improvements to the previously constructed house, that
garage or new improvements shall be treated separately for purposes
of exemption under this article.
[Ord. 3742 § 3, 2015]
(A)
The
following exemption schedule shall apply for deteriorated properties
to which improvements have been made, which schedule shall be in effect
for five tax years commencing with the new tax year following the
tax year within which a certificate of occupancy or other City of
Meadville issued certification of completion for the improvements
to the property is dated:
|
Length
|
Portion Exempt
|
|---|---|
|
1st year
|
100%
|
|
2nd year
|
80%
|
|
3rd year
|
60%
|
|
4th year
|
40%
|
|
5th year
|
20%
|
After the fifth year, the exemption shall terminate.
(B)
The
following exemption schedule shall apply for properties in a deteriorated
area subject to new residential construction, which schedule shall
be in effect for five years commencing with the new tax year following
the tax year within which a certificate of occupancy or other City
of Meadville issued certification of completion is dated:
|
Length
|
Portion Exempt
|
|---|---|
|
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
exemptions set forth above are limited to the additional assessment
valuation attributable to the actual costs of the improvements or
residential construction.
(D)
If
the use of the property at the time the exemption is granted is modified,
terminated or changed during the five-year period which in any way
would have affected the exemption if the property had been so used
when the exemption was granted, then at the election of the City of
Meadville, the exemption shall terminate as of the date the use was
modified or terminated or the City of Meadville determines that the
continuation of the exemption would be inconsistent with the purposes
of this article.
(E)
The
exemption from taxes authorized by this article shall be upon the
property exempted and shall not terminate upon the sale or exchange
of the property.
[Ord. 3742 § 4, 2015]
(A)
Any
person or entity desiring tax exemption pursuant to this article shall
apply to the City of Meadville at the time a building permit is secured
for new residential construction or for the improvement. The application
shall be in writing upon forms specified by the City of Meadville
setting forth the following information:
(1)
The date the building permit was issued;
(2)
The location of the property to be improved;
(3)
The type of improvement/residential construction;
(4)
The summary of the plan of the improvement/residential construction;
(5)
The cost of the improvement/residential construction;
(6)
Certification by the applicant that there are no unpaid real estate
taxes, municipal sewer charges, or other municipal charges, bills
or liens outstanding related to the property;
(7)
Such additional information as the City of Meadville may require.
(B)
A copy
of the exemption requests shall be forwarded to the Crawford County
assessment office by the City of Meadville city manager or his designated
agent. The Crawford County assessment office shall, after completion
of the new residential construction or improvement, assess separately
the new residential 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
and the City of Meadville of the reassessment and amounts of the assessment
eligible for exemption.
(C)
The
cost of new residential construction or improvements 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.
(D)
Appeals
from the reassessment and the amount eligible for the exemption may
be taken by the City of Meadville or by the taxpayer as provided by
law.
[Ord. 3742 § 5, 2015]
No amendment to this article shall be binding upon any other
taxing activity unless consented to by resolution or ordinance of
each local taxing authority which has consented to be bound by the
terms of this article.
[Ord. 3742 § 6, 2015]
Unless prior to that date which is three years from the effective
date of the ordinance codified in this article, the city council of
the City of Meadville adopts an ordinance or takes other appropriate
actions extending the ordinance codified in this article, this article
shall automatically “sunset” and terminate exactly three
years from the effective date of the ordinance codified in this article.
Notwithstanding the foregoing, any taxpayer who has received or applied
for exemption granted by this article prior to the expiration or termination
of this the ordinance codified in this article, if said exemption
is granted, shall be entitled to the full exemption authorized herein;
provided, that the improvements and/or residential construction is
completed and a certificate of occupancy is issued by the City of
Meadville within two years following the date of termination and/or
expiration of the ordinance codified in this article.
[Ord. 3742 § 7, 2015]
Any exemption made permissible under this article shall not
be applied to any properties not subject to exemption hereunder and
under The Improvement of Deteriorating Real Property or Areas Tax
Exemption Act, 72 P.S. Section 4711-101, et seq.
