For the purposes of the interpretation and administration of
this article, the following definitions shall apply to the terms used
in this article:
The Borough of Wilkinsburg, located in Allegheny County.
The 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 in compliance
with laws, ordinances or regulations governing such standards of industrial,
commercial, mixed-use or other business structures which results in
a tax assessment increase from the Allegheny County Office of Property
Assessments. Ordinary upkeep and maintenance shall not be deemed an
improvement.
Except for any real estate subject to an intergovernmental
cooperation agreement, any industrial, commercial, or other business
property owned by an individual, association or corporation, and located
in the deteriorated area, 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,
ordinance or regulations.
The Joint Committee on Administrative Process to Reclaim
Vacant Properties comprised of the Wilkinsburg Borough Council President,
the Wilkinsburg Borough Council Finance Chair, the Wilkinsburg Borough
Manager, the Wilkinsburg District Board President, the Wilkinsburg
School District Board Finance Chair, and the Wilkinsburg School District
Director of Business Affairs, or their respective designees.
[Amended 7-1-2015 by Ord.
No. 2935]
A county, city, borough, incorporated town, township, school
district or home rule municipality having authority to levy real property
taxes.
The Wilkinsburg School District, located in Allegheny County.
The compromise of all real estate taxes and municipal services
fees as assessed by the Borough.
[Added 3-16-2011 by Ord. No. 2861]
In consideration of the substantial amount of deteriorated business
property located within its boundaries and its mutual desire to rejuvenate
and enhance economic growth in the region, the Wilkinsburg Borough
Council has determined that it is in the best interests of its communities
that the boundaries within which tax exemption herein provided shall
be available should be coterminous with the geographical boundaries
of the Borough.
[Amended 7-1-2015 by Ord.
No. 2935]
A.
The Borough of Wilkinsburg hereby temporarily exempts from real property taxation the assessment attributable to improvements to deteriorated business property located within the geographical boundaries of the Borough in accordance with the provisions set forth hereinafter. Said temporary exemption is automatically revocable in the event of one of the following: 1) failure to pay any property tax due on any property within the Borough of Wilkinsburg, in full, within 60 days of becoming due; or 2) failure to abate a building or housing code violation on any property within the Borough of Wilkinsburg as provided for in the notice of violation; or 3) willfully or negligently failing to provide accurate information on the application form described in § 237-49 herein. The Borough Manager, or his/her designee, shall verify that these conditions are met by temporary tax exemption grantees on an annual basis. There shall be no tax relief of tax on the assessed valuation attributable to land. Temporary tax exemption for such improvements to deteriorated business properties will begin in the tax year following the completion of the improvement and will be provided in accordance with the following schedule:
|
Year
|
Percentage of Assessed Value of Improvements Exempt From Taxation
|
|---|---|
|
1
|
100%
|
|
2
|
90%
|
|
3
|
80%
|
|
4
|
70%
|
|
5
|
60%
|
|
6
|
50%
|
|
7
|
40%
|
|
8
|
30%
|
|
9
|
20%
|
|
10
|
10%
|
|
11
|
No tax exemption shall apply.
|
B.
After the 10th year immediately following the year upon which the
improvement becomes assessable, the exemption shall terminate. To
be eligible for temporary tax exemption under this article, construction
of the improvement must commence within one year following the issuance
of a building permit for the improvement, and such construction must
be completed within two years following the issuance of a building
permit for the improvement. The Borough Manager, or his or her designee,
shall verify these requirements have been met.
[Amended 11-2-2011 by Ord. No. 2879; 7-1-2015 by Ord. No. 2935]
Any person, organization, corporation, limited liability company,
partnership or association desiring tax exemption pursuant to this
article shall notify the Borough Manager or his/her designee in writing
on a form prescribed by the Borough Manager or his/her designee submitted
at the time such person, organization, corporation, limited liability
company, partnership or association applies for a building permit
for the construction of the improvement. The Borough Manager or his/her
designee shall submit said applications to the Joint Committee, which
will either approve or reject said application. Applications for temporary
tax exemption not submitted to the Borough Manager or his/her designee
at the time of applying for a building permit will not be eligible
for tax exemption hereunder. The Borough Council for the Borough of
Wilkinsburg authorizes the Joint Committee to annually review the
application for temporary tax exemption and make changes to said application
consistent with the provisions of this article without a formal vote
by the Borough Council for the Borough of Wilkinsburg. The application
for temporary tax exemption must set forth, at least, the following
information:
A.
The identity of the deteriorated business property that is to be
improved by reference to the adjoining street, road or highway and
the block and lot or tax parcel number of the property as designated
by the Real Estate Division of Allegheny County;
B.
A title report issued within 60 days of application with the identity
of the current owner of record, or person or entity having an equitable
interest in the deteriorated business property, and any person or
entity having a financial interest in either the deteriorated business
property or the planned improvement;
C.
The date the building permit was issued for the planned improvement(s);
D.
A summary of the plan of improvement and financing of the deteriorated
business property;
E.
An estimate of the cost of the planned improvement;
F.
The date of the last assessment and documentation of the last assessed
value; and
G.
Such other additional information as may be required to determine
eligibility for the exemption by the Borough Manager or his/her designee
or the Joint Committee.
[Amended 7-1-2015 by Ord.
No. 2935]
If the application meets the requirements of this article and
upon approval of the application by the Joint Committee, a copy of
the application and approval shall be forwarded to the Borough Manager
and the school district's Director of Business Affairs. Upon
completion of the construction of the improvement, the applicant must
promptly notify the Office of Property Assessment of Allegheny County
so an inspection of the improvement may be made. When the Office of
Property Assessment has completed its inspection, such agency shall
assess separately the improvement and the land and inform the Borough
and school district of the new assessment. The Borough Manager, or
his/her designee, shall calculate the amount of the abatement and
issue an abatement schedule to the property owner and the Wilkinsburg
School District Director of Business Affairs with a copy to the Joint
Committee. The Borough Manager, or his or her designee, shall also
inform the relevant third party tax collectors, if applicable, so
that they may use the abatement schedule to issue property tax bills
which reflect the approved abatement. Abatement shall begin in the
tax year following the completion of the improvement.
The exemption from taxes authorized by this article shall be
upon the property exempted and shall not terminate upon the sale,
conveyance, bequest or other alienation of such property.
[Amended 6-16-2010 by Ord. No. 2840]
Any person, organization, corporation, limited liability company, partnership or association desiring tax compromise shall notify the Borough Manager or his/her designee in writing via a form provided by the Borough Manager or his/her designee to be submitted 90 days prior to filing a petition for tax compromise. If the applicant for tax compromise fails to submit this form in compliance with the instructions herein, then the applicant will be ineligible for tax compromise. The Borough Manager or his/her designee shall submit this application to the Joint Committee, which will either approve or reject this application. The petition for tax compromise will be automatically withdrawn in the event of one of the following: 1) failure to pay any property tax due on any property within the County of Allegheny, in full, within 60 days of becoming due; or 2) failure to abate a building or housing code violation on any property within the County of Allegheny as provided for in the notice of violation; or 3) willfully or negligently failing to provide accurate information on the application form described in § 237-52 herein. The Borough Council for the Borough of Wilkinsburg authorizes the Joint Committee to annually review the application for tax compromise and make any changes to said application consistent with the provisions of this article without a formal vote by Borough Council for the Borough of Wilkinsburg. The application for tax compromise must set forth, at least, the following information:
A.
The identity of the property to be tax compromised, by reference
to the adjoining street, road or highway and the block and lot or
tax parcel identification number of the property as designated by
the Real Estate Division of Allegheny County;
B.
A title report issued within 60 days of application with the identity
of the current owner of record, or person or entity having an equitable
interest in the property, and any person or entity having any financial
interest in either the property or the planned improvement;
C.
The estimated date applicant will begin improvements;
D.
A summary of the plan of improvement and financing of the property;
E.
An estimate of the cost of the planned improvement;
F.
The date of the last assessment and documentation of the last assessed
value;
G.
An affidavit of noncollusion on a form provided by the Borough;
H.
An appraisal of the fair market value of the property(ies) to be
tax compromised. The appraiser conducting such appraisal must be approved
in advance and in writing by the Borough Manager or his/her designee;
I.
A verifiable sales agreement with the notarized signature of the
party authorized to convey the property(ies); and
J.
Such other and additional information as may be required to determine
eligibility for the exemption by the Borough Manager or his/her designee
or the Joint Committee.
[Amended 6-16-2010 by Ord. No. 2840]
If the application meets the requirements of all applicable
laws and upon approval of the application by the Joint Committee,
then the Borough Manager or his/her designee shall cause a petition
for tax compromise to be filed on behalf of the property identified
herein. Wilkinsburg Borough and School District cannot promise or
guarantee the outcome of said petition for tax compromise because
said decisions are contingent upon the approval of the Allegheny County
Court of Common Pleas to accept less than the total taxes and/or penalties
due in full satisfaction of the tax debt where the amount owed exceeds
either the amount which could be realized at tax sale or amount which
could be obtained by enforced collection. The applicant shall pay,
with the submission of the application described herein, an application
fee determined by a fee schedule adopted by the Joint Committee and
approved by the Borough Council of the Borough of Wilkinsburg. This
application fee must be paid in the form of a certified check, cashier's
check or money order payable to "The Borough of Wilkinsburg." This
application fee shall be applied toward all court, attorney and other
fees associated with the tax compromise process requested herein.
The applicant is responsible for all court, attorney and other fees
associated with the tax compromise process requested herein. In the
event the application fee does not cover all of these costs, the applicant
shall be billed by the Borough accordingly.
[Amended 7-1-2015 by Ord.
No. 2935]
This article shall become effective contingent upon the adoption
of similar tax relief by the School District of Wilkinsburg, Borough
of Wilkinsburg.
The provisions of this article shall continue in full force
and effect unless terminated by the Borough Council for the Borough
of Wilkinsburg. The repeal of this article shall not affect any completed
application for exemption received by the Wilkinsburg Borough Manager
before the effective date of repeal, as to which the terms of this
article shall continue to apply.
The following miscellaneous provisions shall be applicable:
A.
The Borough
Council for the Borough of Wilkinsburg may condition or restrict approval
of any tax relief as permitted by law.
B.
Where any
such condition or restriction is imposed, the taxpayer receiving such
tax relief shall comply with any such condition or restriction and
shall provide documentation of compliance at least annually and upon
such other reasonable request by the school district. Should the taxpayer
fail to comply, the school district reserves the right to terminate
the taxpayer’s tax relief.
C.
In the
event of any local agency hearings before the Joint Committee, should
the Applicant desire that a stenographic record be made of any proceedings,
the applicant shall be responsible for the payment of any and all
costs associated with the same. Where costs are anticipated to be
incurred on behalf of the applicant, the applicant shall be required
to deposit with the Borough Manager in advance an amount reasonably
anticipated to be incurred. Should the deposit exceed the costs actually
incurred, the Borough Manager shall refund any excess. Should the
deposit not be sufficient, the Borough Manager shall promptly notify
the applicant, and the applicant shall immediately pay the excess
amount due in advance of any further proceedings.
