[Adopted 3-22-2016 by Ord. No. 3263[1]]
[1]
Editor's Note: This ordinance also superseded
former Art. IX, Local Economic Revitalization Assistance, adopted
1-26-2016 by Ord. No. 3262.
This article shall be known as the "City of Bradford Residential
Tax Abatement Ordinance."
[Amended 12-28-2021 by Ord. No. 3288]
As used in this article, the following terms shall have the
meanings indicated:
The City of Bradford, McKean County, Pennsylvania.
Improvements to existing commercial, industrial and/or residential
structures or building or erection of commercial, industrial and/or
residential structures upon vacant land or land specifically prepared
to receive such structures.
A dwelling unit, underutilized building, vacant lot or any
commercial, industrial and/or residential property located within
the City, as hereinafter defined, or an eligible commercial, industrial
and/or residential structure which has been or upon request is certified
by a health, housing or building inspection agency as unfit for human
habitation for rent withholding, or other health or welfare purposes,
or has been the subject of an order by such an agency requiring the
unit to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations.
A house, double house or duplex, townhouse or row house,
apartment, condominium or any building designed or used as a permanent
or temporary living quarters for human habitation. The term includes
a "multifamily dwelling," "single-family dwelling," and "two-family
dwelling" as those terms are defined by the City's Zoning Ordinance,
Ordinance No. 3231, as amended, adopted on or about June 23, 2009.[1]
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitation of a deteriorated
commercial, industrial and/or residential property, so that its assessed
value increases more than the amounts established within this article,
and one of the following: it becomes habitable or attains higher standards
of safety, health, economic use or amenity; or it is brought into
compliance with laws, ordinances or regulations governing such standards.
Ordinary upkeep and maintenance shall not be deemed an improvement.
The taxes on real property levied by the City of Bradford,
the Bradford Area School District and the County of McKean.
[1]
Editor's Note: See Ch 220, Zoning.
In accordance with this article, the assessed valuation of new
residential construction may be exempted from property taxation in
accordance with the provisions and limitations therein.
[Amended 12-28-2021 by Ord. No. 3288]
A.
The exemption from real property taxation under this article shall
be limited to that portion of the increased assessment directly attributed
to the actual cost of eligible commercial, industrial and/or residential
construction.
B.
After the effective date of this article, if any eligible commercial,
industrial and/or residential structure, subject to approved tax exemption,
is damaged, destroyed or demolished, by any cause or for any reason,
and the assessed valuation of the subject property has been reduced
as a result of said damage, destruction or demolition, any exemption
from real property taxation authorized for that property shall be
abated and proportioned by the percentage of the damage, destruction
or demolition.
C.
Dwelling units located in an approved and active Tax Incremental
Financing (TIF) District or Keystone Opportunity Zone (KOZ) are not
eligible for the commercial, industrial and/or residential LERTA Program.
[Amended 12-28-2021 by Ord. No. 3288]
A.
The real property tax exemption for new construction and improvements
to commercial, industrial and/or residential and deteriorated commercial,
industrial and/or residential property located within the jurisdiction
of the City shall be in accordance with the following schedule:
|
Year of Abatement
|
Exemption Percentage
|
|---|---|
|
1st year
|
100%
|
|
2nd year
|
80%
|
|
3rd year
|
60%
|
|
4th year
|
40%
|
|
5th year
|
20%
|
B.
After the fifth year, the exemption shall terminate.
[Amended 12-28-2021 by Ord. No. 3288]
The areas wherein real property tax abatement is available for
improvements to deteriorated commercial, industrial and/or residential
property and for new commercial, industrial and/or residential construction
shall consist of the entire area within the jurisdiction of the City.
[Amended 12-28-2021 by Ord. No. 3288]
The provisions of this article shall expire on December 31,
2027, unless extended by ordinance duly adopted. Any applicant for
tax abatement must have a building permit to be eligible for tax abatement
treatment hereunder, with that permit having been issued on, or before,
the 31st day of December 2027.
[Amended 12-28-2021 by Ord. No. 3288]
A.
The exemption from real property taxes granted under this article
shall be upon the property exempted and shall not terminate upon the
sale or exchange of the property.
B.
The exemption from real property taxes hereunder shall be forfeited
by the applicant and/or subsequent owner of the real estate for failure
to pay nonexempt real estate taxes by their due date, i.e., the last
date upon which taxes may be paid without penalty. Upon receipt of
notice of nonpayment of nonexempt real estate taxes, the City shall
direct the County Assessment Officer to discontinue the exemption
provided for hereunder.
C.
If an eligible property is granted tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
[Amended 12-28-2021 by Ord. No. 3288]
A.
Any person desiring tax exemption pursuant to this article should
apply to the City of Bradford at the time that a building permit is
secured for construction of the improvement or new construction, as
the case may be, or at the time of the commencement of construction
if no building permit or other notification of improvement or new
construction is required. If construction is in progress at the time
of the application, the exemption will be considered at the discretion
of the City of Bradford. The application must be in writing upon forms
specified by the City setting forth the following information:
(1)
The date the building permit was issued for said improvement
or new construction;
(2)
The location of the property to be improved or constructed;
(3)
The type of improvement or construction;
(4)
The summary of the plan of improvement or construction;
(5)
The estimated cost of the improvement or construction;
(6)
Whether the property has been condemned by any governmental
body for noncompliance with laws or ordinances;
(7)
Verification that the property has received a proper zoning
permit;
(8)
Such additional information as the City may require.
B.
There shall be on the application form for a building permit the
following notice:
"Notice to Taxpayer. By Ordinance No. 3263 of 2016 you may be
entitled to exemption from tax on your contemplated improvement or
new construction by reassessment. An application for exemption may
be secured from the City of Bradford and must be filed at the time
the building permit is secured, or if construction is in progress,
it must be filed before the expiration date of an active building
permit. The application for exemption shall be approved at the discretion
of the City of Bradford."
C.
A copy of the exemption request shall be forwarded to the County
Board of Assessment Appeals by the City of Bradford. The Board shall
assess separately the improvements and calculate the amounts of the
assessment eligible for tax exemption in accordance with the limits
established by this article and notify the taxpayer and local taxing
authorities of the reassessment and amounts of the assessment eligible.
In the case of new commercial, industrial and/or residential construction,
the Board shall assess separately the dwelling unit and the land upon
which the new commercial, industrial and/or residential construction
stands and shall otherwise perform its duties as above provided for
construction of improvement to commercial, industrial and/or residential
properties.
D.
The cost of improvement or new construction of commercial, industrial
and/or residential properties, as the case may be, 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 amendment to this article, if any, shall not apply
to requests initiated prior to their adoption.
[Amended 12-28-2021 by Ord. No. 3288]
This article and the exemptions granted herein shall not be
available to properties which are, according to the City, nonconforming
uses.
[Amended 12-28-2021 by Ord. No. 3288]
A.
This article shall become effective on January 1, 2022, subject,
nevertheless, to the adoption by the Bradford Area School District
and the McKean County Board of Commissioners of a resolution exempting
from real property taxation properties in accordance with the terms
of this article.
B.
Unless sooner amended or repealed, this article and the exemptions
herein authorized shall expire at 12:00 midnight on December 31, 2027;
provided, however, that a period of exemption hereunder which is established
as to specific improvements or new commercial, industrial and/or residential
construction on or before the expiration date hereof shall continue
until the approved exemption period applicable to that specific dwelling
unit has been exhausted.
