[Ord. No. 740, 6/3/2025]
As used in this Part, the following terms shall have the meanings indicated:
ASSESSED VALUATION
The value of a parcel of real property as established by the Allegheny County Office of Property Assessment or the Court of Common Pleas of Allegheny County pursuant to the provisions of Articles 209 and 210 of the Allegheny County Administrative Code and the Second Class County Assessment Law, 72 P.S. § 5452.1, or such other applicable law or ordinance that shall constitute the proper legal basis for the assessment and levy of taxes on real property located in the Borough.
DETERIORATED PROPERTY
Any industrial, commercial, or other business property owned by a property owner and located in a Deteriorated Area as designated by Council, or any such property which has been the subject of any order by a government agency requiring the unit to be vacated, condemned, or demolished by reason of noncompliance with laws, ordinances, or regulations.
EXEMPTION
The nonliability for the payment of additional real property taxes to the Borough resulting from increased assessed valuation attributable to the actual cost of improvement(s), as defined herein, made to deteriorated property within the Deteriorated Areas for the period of time set forth in § 24-904, herein.
IMPROVEMENT(S)
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.
PROJECT
The improvement of a deteriorated property carried out during a single continuous period of time according to a common plan.
PROPERTY OWNER or TAXPAYER
Any natural person, partnership, unincorporated association, limited liability company, or corporation, nonprofit or otherwise.
RECONSTRUCTION
The rebuilding or renovating of a building or buildings previously erected for the purpose of changing the economic use or amenity of such structure or to obtain higher standards of safety or health.
TAX DELINQUENCY
All Borough taxes, charges, fees, rents, liens or claims due and unpaid by the owner of the deteriorated property or assessed against the deteriorated property at the time of an application for an exemption or at any time thereafter during the term of the exemption, including all penalties, additions, interest, attorney fees, and costs due on such delinquent taxes, charges, fees, rents, liens or claims.
TAX YEAR
The 12-month period from January 1 to December 31 annually.
[Ord. No. 740, 6/3/2025]
Areas duly designated by the Council as "Deteriorated Areas" in accordance with the criteria set forth in the LERTA Act.[1]
[1]
Editor's Note: See 72 P.S. § 4722 et seq.
[Ord. No. 740, 6/3/2025]
1. 
Any property owner who does not have a tax delinquency on any property located within the Borough undertaking a project within a Deteriorated Area which qualifies as a construction or reconstruction or improvement(s) project may apply for and receive from the Borough an exemption from Borough real property taxes due to the increased or additional assessed valuation attributable to construction or reconstruction or improvement(s), in the amounts and in accordance with the provisions and limitations set forth in this Part.
2. 
Any property with a tax delinquency is not eligible for the exemption set forth in this Part until such time as the tax delinquency status ceases to exist.
[Ord. No. 740, 6/3/2025]
1. 
Any property owner whose property is located within the Deteriorated Area and who makes construction, reconstruction or improvement(s) to such property may apply for and receive from the Borough an exemption from real property taxes due to the increased or additional tax assessment attributable to the construction, reconstruction, or improvement(s) made, in the amounts and in accordance with the provisions and limitations set forth in this Part.
2. 
The exemption shall be 75% upon the assessed valuation attributable to the construction, reconstruction, or improvement(s) for the 10 years immediately following the year in which the LERTA application is approved. After the 10th year, the exemption shall terminate.
3. 
The exemption from taxes granted under this Part shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
4. 
There is no exemption granted on the assessed valuation attributable to land.
5. 
There is no exemption granted, and any existing exemption shall be immediately and permanently revoked, if there exists any tax delinquency with respect to the property or any other property owned in the Borough by the owner.
[Ord. No. 740, 6/3/2025]
1. 
Within 30 days of the time a building permit is secured by a property owner, the property owner desiring the temporary real estate tax exemption provided by this Part shall file a request in writing for exemption on a form (hereinafter the "exemption request") prescribed by the Borough. The property owner shall file the completed form with both the Borough and the Allegheny County Office of Property Assessment.
2. 
The property owner must provide and certify on the exemption request the following information:
A. 
Name and address of property owner;
B. 
Lot and block number (a/k/a "county parcel identification number") of the property;
C. 
The initial assessed valuation of the property;
D. 
The current-year taxes on the property;
E. 
The date the building permit was issued for the construction, reconstruction, or improvement(s);
F. 
A summary of the plan for the construction, reconstruction, or improvement(s);
G. 
The anticipated date of completion;
H. 
The actual costs of construction, reconstruction, or improvement(s);
I. 
A statement confirming that there is not a tax delinquency on the property;
J. 
Such other information as may be necessary or relevant in a particular case to process the application for exemption;
K. 
Planned use of the property and certification that the property will be used in a manner that, at all times, complies with the provisions and limitations set forth in this Part.
3. 
When the construction, reconstruction, or improvement(s) has/have been completed, the property owner shall notify the Borough and the Allegheny County Office of Property Assessment in writing. Such notice must occur within 90 days of completion. The notice of completion shall include the following information:
A. 
Name and address of property owner;
B. 
Lot and block number (a/k/a "county parcel identification number") of the property;
C. 
The date that the construction, reconstruction, or improvement(s) was/were completed;
D. 
Any modification to the plan of construction, reconstruction, or improvement(s) as previously submitted;
E. 
The final, adjusted actual costs of construction, reconstruction, or improvement(s);
F. 
Certification that the use of the property or properties is or will be in compliance with the provisions and limitations set forth in this Part.
4. 
After the notice of completion is submitted to the Borough and the Allegheny County Office of Property Assessment, the Allegheny County Office of Property Assessment shall perform a reassessment of the property to determine the valuation attributable to the construction, reconstruction, or improvement(s) eligible for exemption under this Part. Nothing in this Part shall impede the ability of either the property owner or the Borough from lodging an appeal challenging the reassessment as otherwise provided by law.
[Ord. No. 740, 6/3/2025]
This Part shall enter into effect immediately following its adoption. The provisions of this Part shall apply to all applications filed from and after the effective date hereof for a period of 10 years from this Part's effective date, unless this Part is otherwise terminated or amended in accordance with applicable law to expressly, or by necessary implication, provide otherwise.
[Ord. No. 740, 6/3/2025]
It is the intention of the Borough that the chapters, parts, sections, subsections, paragraphs, sentences, and/or phrases of this Part are severable. If any chapter, part, section, subsection, paragraph, sentence, or phrase of this Part is for any reason declared invalid by a court of competent jurisdiction, such decision shall not affect the validity of this Part as a whole or the validity of any remaining chapters, parts, sections, subsections, paragraphs, sentences, or phrases of this Part.
[Ord. No. 740, 6/3/2025]
Any ordinance or part of any ordinance conflicting with this Part is repealed to the extent of such conflict.