[Adopted 3-10-2014 by Ord. No. 451]
The following words and phrases, when used in this article, shall have the following meanings:
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation, located in a deteriorating area, 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.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorating 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.
A. 
The Borough Council of the Borough of Birdsboro has conducted a hearing pursuant to 72 P.S. § 4725(a) for the purpose of determining the boundaries of the deteriorated properties which are eligible for tax exemption under this article. In determining the boundaries of the deteriorated area and after seeking input from local taxing authorities, the Birdsboro Planning Commission, the Berks County Redevelopment Authority and other public and private agencies, and taking into account the criteria set forth in the Act of May 24, 1945 (P.L. 991, 385), known as the "Urban Redevelopment Law," for the determination of blighted areas, and the criteria set forth in the Act of November 29, 1967 (P.L. 636, 292), known as the "Neighborhood Assistance Act," for the determination of impoverished area, and the following criteria:
Unsafe, unsanitary and overcrowded buildings; vacant, overgrown and unsightly lots of ground; a disproportionate number of tax delinquent properties, excessive land coverage, defective design or arrangement of buildings, street or lot layouts; economically and socially undesirable land uses.
B. 
Property adjacent to the areas meeting the above criteria, but which would not otherwise qualify, may be included within the deteriorated area designated if the local taxing authority determines that new construction of such property would encourage, enhance or accelerate improvement of the deteriorated properties within economically depressed communities.
A. 
The amount to be exempted from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual costs of improvements in accordance with the exemption schedule established by this article.
B. 
The exemption from real estate taxes shall be limited to that improvement for which an exemption has been requested in the manner set forth in this article and for which a separate assessment has been made by the Board of Assessment Appeals.
A. 
The length of the schedule of taxes exempted shall not exceed five years.
B. 
The schedule of taxes exempted shall stipulate the portion of new construction and improvements to be exempted each year.
C. 
If an eligible property is granted a tax exemption pursuant to this article, the improvements shall not, during the exemption period, be considered as comparables in assessing other properties.
D. 
The exemption from taxes granted pursuant to this article shall be upon the property and shall not terminate upon the sale or exchange of the property.
A. 
Any applicant must own or have an equitable interest in real estate located within the boundaries of the deteriorated properties within the Borough of Birdsboro.
B. 
Any property owner qualifying under Subsection A of this section immediately must obtain and complete an approved application form from the Borough of Birdsboro. The application form shall be available at Borough Hall in the Borough of Birdsboro and shall be submitted at the time the applicant secures the building permit or as otherwise provided in 72 Pa. C.S.A. § 4727(a).
C. 
The completed application must be delivered to the Borough Manager at Borough Hall located at 202 East Main Street, Birdsboro, Pennsylvania.
D. 
The exemption schedule for the property seeking an exemption shall not deviate from the schedule adopted within the body of this article.
E. 
After the motion is passed or a resolution is adopted by Borough Council the application shall be transferred to the Berks County Tax Assessment Office. The Assessment Office shall verify that the property at issue is within the designated LERTA boundaries and shall notify the applicant of the property's acceptance into the LERTA program.
F. 
The Berks County Assessment Office shall, after completion of the new construction or improvement, assess separately the new construction or improvement and calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by the Borough of Birdsboro in this article. The said agency shall notify the taxpayer and the Borough of the reassessment and the amount of reassessment eligible for exemption.
G. 
Appeals from the new assessed value may be taken by any party with standing to take such an appeal as provided by law.
H. 
The costs of the 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 amendments to this article, if any, shall not apply to requests initiated prior to their adoption.
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. For the purposes of this section, taxes must be paid by the end of the calendar year to be paid in the penalty period. Upon receipt of this notice of non-payment and nonexempt real estate taxes, the Berks County Treasurer shall discontinue the LERTA exemption and shall notify the Berks County Tax Assessment Office of such termination and discontinuance.