[Adopted 11-2-1992 by Ord. No. 4-92]
This document is a Local Economic Revitalization
Tax Assistance Ordinance, and shall be known and cited as the "Washington
Township LERTA Ordinance."
As used in this article, the following terms
shall have the meanings indicated:
Any industrial, commercial or other business property owned
by an individual, association or corporation which is located in an
investment opportunity area, as hereinafter provided.
Dwelling unit within a commercial/residential structure which
is located in an investment opportunity area, as hereinafter provided.
One or more rooms for living purposes, together with separate
cooking and sanitary facilities, used or intended to be used by one
or more persons living together and maintaining a common household,
and accessible from the outdoors either directly or through an entrance
hall shared with other dwelling units.
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 and
increases its assessment. Ordinary upkeep and maintenance shall not
be deemed an improvement.
That area, recommended as the Proposed LERTA District (see
attached map[1]).
Washington Township.
[1]
Editor's Note: Said map is on file in the
Township offices.
[Amended 3-20-2012 by Ord. No. 2-12]
The following specific zoning districts shall
encompass the Washington Township commercial LERTA District: all properties
in the C-1 and B-1 Zoning Districts.
A.
The exemption from real property taxes shall be limited
to:
(1)
That portion of the additional assessment attributable
to the actual cost of improvements to deteriorated commercial property.
(2)
That portion of the additional assessment attributable
to the actual cost of improvements to deteriorated multiunit property.
(3)
New commercial or industrial construction built in
any investment opportunity area.
[Amended 2-2-1993 by Ord. No. 2-93]
B.
In all cases, the exemption from real property taxes shall be limited to that portion of the additional assessment to the improvement, as the case may be, for which a separate assessment has been made by the Erie County Assessment office and for which an exemption has been separately requested. No tax exemption shall be granted if the owner does not secure the necessary and proper permits prior to improving the property. No tax exemption shall be granted if the property, as completed, does not comply with the minimum standards of the Chapter 150, Zoning, Chapter 119, Subdivision and Land Development, and other codes of Washington Township.
C.
In any case after the adoption of this article, where
deteriorated commercial property or deteriorated multiunit commercial
property is damaged, destroyed or demolished by any cause or for any
reason, including the building or erection of new construction, and
the assessed valuation of the property affected has been reduced as
a result of said damage, destruction or demolition, the exemption
from real property taxation authorized by this article shall be limited
to that portion of new assessment attributable to the actual cost
of improvements or construction that is in excess of the original
assessment that existed prior to damage, destruction or demolition
of the property.
A.
The schedule of exemption from real property taxes
shall apply for a five-year period. For the first five years during
which the improvement becomes assessable, the following shall apply:
B.
The exemption from taxes granted under this article
upon a property shall not terminate upon the sale or exchange of the
property.
C.
If an eligible improvement is granted for tax exemption
pursuant to this article, the improvement shall not, during the exemption
period, be considered as a factor in assessing either subsequent improvements
to the same property or other properties.
A.
Any persons desiring tax exemption pursuant to this
article should apply to Washington Township at the time a building
permit is secured for construction of the improvement or new residential
construction, as the case may be. The application must be in writing
upon forms specified by Washington Township setting forth the following
information:
(1)
The date the building permit was issued for said improvement.
(2)
The location of the property to be improved.
(3)
The nature of the property to be improved.
(4)
The type of improvements (commercial or industrial).
(5)
A summary of plan improvements.
(6)
The cost of improvements.
(7)
Whether the property has been condemned by any governmental
body for noncompliance to laws or ordinances.
(8)
Verification that the property has been inspected
by the Zoning Administrator of Washington Township, and other additional
information as may be required.
(9)
There shall be on the application form for a building
permit the following notice:
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"Note to Taxpayer: By Washington Township Ordinance
No. 4-92 of 1992, you may be entitled to exemption from tax on your
contemplated improvement by reassessment. An application for exemption
may be secured from the Zoning Administrator or other properly designated
official and must be filed at the time the building permit is secured."
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B.
A copy of the exemption request shall be forwarded
to the Erie County Assessment office by the Zoning Administrator.
The Assessment office shall determine whether the exemption shall
be granted and shall, upon completion of the improvements, assess
the improvements and shall otherwise perform its duties as above provided
for construction of improvements to residential and commercial properties.
C.
Appeals from the assessment and the amount eligible
for the exemption may be taken by Washington Township or by the taxpayer
as provided by law.
