Township of Cheltenham, PA
Montgomery County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted 12-17-2002 by Ord. No. 2022-02; amended in its entirety 2-15-2005 by Ord. No. 2076-05]
As used in this article, the following words and phrases shall have the meaning set forth below:
BOARD OF ASSESSMENT
The Montgomery County Board of Assessment.
DETERIORATING PROPERTY
Any commercial, industrial, retail or other nonresidential business property owned by an individual, association or corporation and located in areas as hereinafter provided, that has fallen into a state of degeneration, decline or disrepair causing a downward turn and consequent loss in quality, physical character, vitality, or energy in the designated areas.
IMPROVEMENT
Repair, construction or reconstruction, including alterations or 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 for purposes of this article. Repair or construction of buildings containing a majority of apartment units shall not constitute an improvement eligible for a real estate tax abatement under provisions of this article.
LOCAL TAXING AUTHORITIES
The Cheltenham Township School District and the Township of Cheltenham.
OFFICE OF ENGINEERING, ZONING AND INSPECTIONS
The Office of the Cheltenham Township Engineer.
By this article, the Cheltenham Township Board of Commissioners designates all commercial, industrial, retail or local business properties located within the following areas in need of enhancement in accordance with the boundaries of the five commercial districts identified in the Commercial District Enhancement Plan attached as Exhibit A,[1] to be eligible to participate in the provisions of this article:
A. 
Glenside Commercial District.
B. 
Elkins Park East Commercial District.
C. 
Elkins Park West Commercial District.
D. 
East Cheltenham Avenue Commercial District.
E. 
Cheltenham Village Commercial District.
[1]
Editor's Note: Said plan is on file in the Township offices.
A. 
The amount to be abated shall be limited to additional assessment valuation attributable to the actual costs of improvements to deteriorating property.
B. 
The abatement shall be limited to the improvement for which an abatement has been requested in the manner set forth below and for which a separate assessment has been made by the Board of Assessment.
The abatement schedule is as follows:
Year
Percentage of Abatement
First
100%
Second
100%
Third
75%
Fourth
50%
Fifth
25%
A property participating in this tax abatement Ordinance shall be subject to the following conditions of abatement:
A. 
The tax valuation of the property established by the Board of Assessment prior to this article shall remain free from assessment appeal during the time period outlined in the abatement schedule as set forth in § 270-80 of this article.
B. 
The tax abatement period shall become applicable when a building permit is issued for the qualifying improvement.
C. 
Building permits issued to qualifying properties prior to the adoption of this article shall not be applicable to this provision.
A. 
There shall be attached to the application forms for building, zoning and occupancy permits a notice stating the following:
Notice to Taxpayers:
Under the provisions of Ordinance No.2076-05, you may be entitled to a property tax abatement on your contemplated alteration or new construction. An application for abatement may be secured from the Office of Engineering, Zoning and Inspections, and must be filed with same, at the time a building permit is issued.
B. 
At the time a building permit is issued for the construction of an improvement for which an abatement is requested, the taxpayer shall apply to the Township's Office of Engineering, Zoning and Inspections for the abatement provided for in this article. Requests for the abatement must be made in writing on application forms as prescribed by the Township of Cheltenham, setting forth the following information:
(1) 
The date of the building permit issued for said improvements.
(2) 
The type of improvement proposed.
(3) 
The summary of the plan of the improvement.
(4) 
The cost of the improvement.
(5) 
Any additional information required.
A copy of the application for abatement shall be forwarded by the Township's Office of Engineering, Zoning and Inspections to the Board of Assessment. Upon completion of the improvement or new construction, the taxpayer shall notify the Township's Engineering, Zoning and Inspections Office and the Board of Assessment so that the Board of Assessment can establish a separate assessment for the qualifying improvements for the purpose of calculating the amount of assessment eligible for the tax abatement in accordance with the limits established in this article. The Board of Assessment will then set the amount of assessment eligible for abatement, record the same on its assessment rolls and notify the taxpayer of the assessment eligible for abatement. Appeals from the assessment and the amount eligible for the abatement may be taken by the taxpayer or the Township of Cheltenham as provided by law.
A. 
Unless otherwise repealed by the Board of Commissioners of the Township of Cheltenham, this article shall have no termination after the adoption date.
B. 
Any property tax abatements granted under the provisions of this article shall be permitted to continue according to the abatement schedule, even if this article is repealed.
C. 
This article may be modified by resolutions of the Board of Directors of the Cheltenham School District and the Board of Commissioners of Cheltenham Township, describing the modified terms.