Borough of Brentwood, PA
Allegheny County
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Table of Contents
Table of Contents
[Adopted 4-21-1998 by Ord. No. 1107]
As used in this article, the following words and phrases shall have the meanings set forth below:
COUNTY
The County of Allegheny.
MUNICIPALITY
Brentwood Borough.
SCHOOL DISTRICT
Pittsburgh.
BOARD
The Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania.
CONSTRUCTION
The erection of a building or buildings on previously unoccupied land or upon land on which a building or buildings have been demolished or razed for the purpose of erecting a new building or buildings consisting of industrial, commercial or other business use designated to obtain higher standards of safety, health, economic use or amenity.
RECONSTRUCTION
The rebuilding 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.
IMPROVEMENTS
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 so that it is brought into compliance with laws, ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an "improvement."
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation and located in a deteriorating area, as herein provided, 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.
DETERIORATING AREA
That geographic area more specifically described in Exhibit A,[1] which the Council, after public hearing, has determined to be physically impaired on the basis of one or more standards, including, but not limited to, the following:
A. 
The area contains vacant, overgrown, unsightly lots of ground.
B. 
The area contains a disproportionate number of tax delinquent properties.
C. 
The area contains unsafe, unsanitary and overcrowded buildings.
D. 
The area contains excessive land coverage.
E. 
The area contains defective design or arrangement of buildings, streets or lot layouts.
F. 
The area contains economically and socially undesirable land uses.
G. 
The area has been previously determined to be a blighted area under criteria set forth in the Act of May 24, 1945, P.L. 991, No. 385 known as the "Urban Redevelopment Law."[2]
H. 
The area has been previously determined to be an impoverished area under criteria set forth in the Act of November 29, 1967, P.L. 636, No. 282, known as the "Neighborhood Assistance Act."[3]
PERSON
Any natural person, partnership, unincorporated association or corporation, nonprofit or otherwise. Whenever used in any provision of this article, the word "person" as applied to partnership shall mean and include all members thereof; as applied to corporations shall mean and include all officials or officers thereof. The term "person" used in this article is synonymous with the taxpayer and property owner.
TAX ASSESSMENT
The value of a parcel of real property as established by the Board or the Court of Common Pleas of Allegheny County pursuant to the provisions of the Second Class County Assessment Law, 72 P.S. § 5452.1, for the purpose of the levy of real property taxes.
MUNICIPAL GOVERNING BODY
See definition of "local taxing authority."
LOCAL TAXING AUTHORITY
The County, the Borough of Brentwood and the School District.
TAX YEAR
The twelve-month period from January 1 to December 21 annually.
[1]
Editor's Note: Exhibit A is on file in the office of the Borough Secretary and may be examined there during regular business hours.
[2]
Editor's Note: See 35 P.S. § 1701 et seq.
[3]
Editor's Note: See 62 P.S. § 2081 et seq; 72 P.S. § 8901-A et seq.
The Council of the Borough of Brentwood does hereby determine as a fact that the geographic area of the Brentwood Borough, more particularly described on Exhibit A[1] attached to this article, constitutes a deteriorating area.
[1]
Editor's Note: Exhibit A is on file in the office of the Borough Secretary and may be examined there during regular business hours.
Any property owner whose real property is located within the deteriorating area set in Exhibit A and who makes improvements to such real property may apply for and receive from the Borough of Brentwood an exemption from Borough real property taxes due to the increased or additional assessment valuation attributable to the improvements made in the amounts and in accordance with the provisions and limitations set forth in this article. The exemption from Borough real estate taxes shall be specifically limited to the additional assessment valuation attributable to the actual costs of improvements to property within the deteriorating area and may be taken by the taxpayer or the local taxing authorities as provided by the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq. Nothing herein shall preclude a taxpayer or the local taxing authorities from appealing the assessment valuation of the deteriorated property or any increases in assessed value not attributable to construction, reconstruction or improvement as provided in the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq.
The tax exemption from Borough real estate taxes granted for improvements to real property within the deteriorating area described in Exhibit A shall be in accordance with the following conditions and schedule:
A. 
The tax exemption shall be limited to a period of three ears. The three-year exemption period will commence with the year in which the assessed valuation attributable to the improvements is first imposed by the Board, whether such assessed valuation is based upon the completed improvements or constitutes a partial assessment upon the improvement prior to completion.
B. 
The maximum amount of the tax exemption of the assessment attributable to the actual cost of new construction, reconstruction or improvements to real property within the deteriorating area described in Exhibit A shall be limited to $500,000.
C. 
The tax exemption in the initial year described in Subsection A shall be 100% of the Borough's real estate taxation upon the assessed valuation attributable to the improvement. In each succeeding years, the improvements shall be fully taxable.
A. 
At the time that a property owner secures a building permit for commencement of construction, reconstruction or improvement of a property within the deteriorating area, the owner desiring exemption from real estate tax pursuant to this article shall file a request in writing for exemption on a form provided by the Borough of Brentwood and approved by the Board.
B. 
The property owner must certify on the form provided the following information:
(1) 
The name and address of the owner.
(2) 
Lot and Block number of the property to be improved.
(3) 
The initial assessed valuation of the property before construction, reconstruction or improvement.
(4) 
The current year taxes on the property for the county, the Borough and School District before construction, reconstruction or improvement.
(5) 
The date the building permit was issued for construction, reconstruction or improvement.
(6) 
The type of construction, reconstruction or improvement for which exemption is requested.
(7) 
The summary of the plan of construction or reconstruction or plan of improvement.
(8) 
The anticipated date of completion.
(9) 
The actual costs of construction, reconstruction or improvement.
(10) 
Where such activity consists of improvements to bring the property into compliance with laws, ordinances or regulations governing safety or health, specific citation must be made to those laws, ordinances or regulations.
(11) 
The anticipated increase in assessed valuation of the property after construction, reconstruction or improvement.
(12) 
Such other information as may be necessary to process such application for exemption.
C. 
A copy of the exemption request shall be forwarded by the property owner to the Board as well as the Borough and School District within 30 days of the date the building permit is issued or otherwise as provided in this article. Failure to submit such exemption request within 30 days or as otherwise provided in this article may permit the Borough to deny any exemption claimed pursuant to this article for the initial tax year after completion of construction, reconstruction or improvement, thereby limiting the length of the schedule of taxes exempted to one less year.
D. 
When the construction, reconstruction or improvement has been completed, the property owner shall notify the Borough and the Board in writing. Such notice must occur within 30 days of completion. Failure to submit notice of completion within 30 days may permit the Borough of Brentwood to deny such request for exemption for the initial tax year after completion of construction, reconstruction or improvement, thereby limiting the length of the schedule of taxes exempted to one less year. The notice of completion shall include the following information:
(1) 
The name and address of the owner.
(2) 
Lot and Block number of the property improved.
(3) 
The date construction, reconstruction or improvement was completed.
(4) 
Any modification to the plan of construction, reconstruction or improvement as previously submitted.
(5) 
The final, adjusted actual costs of construction, reconstruction or improvement.
E. 
The Board shall, after notice in writing and with a prior physical inspection, assess the property to determine the assessment valuation attributable to the construction, reconstruction or improvement and eligible for tax exemption under this article and under any other applicable ordinance of any other taxing body.
F. 
The Board shall provide the county, the Borough and the taxpayer, in writing, the following information:
(1) 
The tax assessment of the property prior to construction, reconstruction or improvement.
(2) 
The increase to assessed valuation attributed to the construction, reconstruction or improvement
(3) 
The amount of assessed valuation increase eligible for tax exemption.
G. 
Appeals from the valuation and the amount eligible for exemption may be taken by the taxpayer or local taxing authorities as provided by the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq.
The exemption from taxes authorized by this article shall be upon the property exempted and shall not terminate upon the sale, exchange or other alienation of such property unless otherwise provided.
The provisions of this article shall be severable except for the provisions concerning exemption set forth in §§ 190-55 and 190-56 hereof. If any other provisions of this article shall be held to be illegal, invalid or unconstitutional by final decision of a court of competent jurisdiction, the remaining provisions of the article shall remain in full force and effect.
The terms and conditions of this article and the implementation of any real property tax exemption granted hereunder are contingent upon the adoption of a similar ordinance by the County of Allegheny.
The Board is authorized to adopt rules and regulations to implement this article.