[Adopted 5-14-1992 by Ord. No. 11-92]
A.
For the purposes of this article, all words used in the present tense
include the future tense, all words in the plural number include the
singular number, and all words in singular number include the plural
number, unless the natural construction of the sentence clearly indicates
otherwise. The word "shall" is mandatory and not directory.
B.
ASSESSMENT AGENCY
BOROUGH
DETERIORATED PROPERTY
IMPROVEMENT
WALNUT SQUARE ABATEMENT AREA
As used herein, the following terms shall have the following meanings:
The Berks County Board of Assessment Appeals.
The Borough of Boyertown.
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in the Walnut
Square Abatement Area.
Repair, construction or reconstruction commencing after the
effective date of this article, including alterations and additions
having the effect of rehabilitating a structure so that it becomes
habitable or attains higher standards of housing safety, health or
amenity or is brought into compliance with laws, ordinances or regulations
governing housing standards. Ordinary upkeep and maintenance shall
not be deemed an "improvement."
[1]
Editor's Note: See 72 P.S. § 4722 et seq.
[2]
Editor's Note: Exhibit A is included as an attachment to this chapter.
The Borough hereby finds and determines that the Walnut Square
Abatement Area constitutes a "blighted area" within the meaning of
the State Housing and Redevelopment Assistance Law and the Urban Redevelopment
Law[1] in that such area embodies buildings of defective design
and arrangement, economically undesirable land uses and obsolete buildings.
[1]
Editor's Note: See 35 P.S. § 1661 et seq. and
35 P.S. § 1701 et seq.
There is hereby exempted from real estate taxation, in the amounts
and in accordance with the provisions and limitations hereinafter
provided, that portion of the assessment attributable to new construction
in the Walnut Square Abatement Area and to the improvements made to
deteriorated property.
In all cases, the exemption from real estate taxes shall be
limited to that portion of the additional assessment attributable
to the actual cost of the improvement to deteriorated property for
which a separate assessment has been made by the assessment agency
and for which an exemption has been separately requested and for the
assessed valuation of new construction within the designated Walnut
Square Abatement Area.
No property shall be entitled to a tax exemption as herein provided
unless the necessary and proper permits prior to new construction
or improving the deteriorated property have been applied for and obtained
in accordance with the requirements of Section 6 of the Local Economic
Revitalization Tax Assistance Act.[1]
[1]
Editor's Note: See 72 P.S. § 4727.
No tax exemption shall be granted if the new construction or
improvements to deteriorated property as completed do not comply with
all ordinances, rules, regulations, statutes and other applicable
laws.
A.
One hundred percent of the assessment of a property attributable
to new construction or improvements to deteriorated property, as determined
by the assessment agency, shall be exempted from taxation in each
year for 10 years; provided, however, that any such exemption shall
discontinue immediately when the total amount of taxes abated by all
taxing bodies (including but not limited to the Borough), together
with the amount of any and all grants actually received from any governmental
entity related to the costs of new construction or improvements to
deteriorated property within the Walnut Square Abatement Area, equals
the total cost of the following items of improvements to deteriorated
property:
B.
Such costs shall be certified to the Borough from time to time by
any owner of property in the Walnut Square Abatement Area who is seeking
an exemption from taxation.
Requests for tax exemption as herein provided shall be made,
in writing, on form provided by the Borough at the time a building
permit is secured, but in no event shall a request for tax exemption
be accepted any later than six months after the assessment agency
has issued its assessment on the new construction or improvement.
The Borough Manager shall forward a copy of the request for
exemption to the assessment agency.
The assessment agency shall, after the new construction or improvement
to deteriorated property is completed, assess the new construction
or assess the improvement separately and calculate the amount of the
assessment eligible for tax exemption in accordance with the limits
established by the Borough and notify the taxpayer and the Borough
of the reassessment and the amount of the assessment eligible for
exemption. All abatements shall begin following notification to the
Borough from the assessment agency of an increase in the assessment
attributable to the new construction or the improvement. Appeals from
the reassessment in the amounts determined to be eligible for the
exemption may be taken by the taxpayer or the Borough as provided
by law.
The assessment attributable to the cost of new construction
or improvements to deteriorated property 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
amendments to this article, if any, shall not apply to requests initiated
prior to their adoption.
In the event that the taxpayer shall receive, by whatever means,
a reduced assessment with regard to part or all of his, her or its
property which is currently the subject of the tax exemption provided
in this article unless such reduction is attributable specifically
to the portion of the assessed value which is subject to a tax exemption
or to the portion of the assessed value which is not subject to a
tax exemption, such reduced assessment shall be applied proportionately
to the portion of the assessed value which is subject to a tax exemption
and the portion of the assessed value which is not subject to a tax
exemption and shall result in a reduction of tax exemption which was
initially granted for purposes of the number of exemption years still
remaining on the exemption schedule.
The Borough Manager shall have the authority for administering
and monitoring the tax exemption program covered by this article and
shall have the authority to deny any and all tax exemption requests
when they do not meet or comply with the terms of this article.
Any property tax exemptions granted under the provisions of
this article shall be permitted to continue even if this article expires
or is repealed.
