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Township of North Fayette, PA
Allegheny County
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Table of Contents
Table of Contents
Code
New Laws (25) Index
[Ord. 436, 8/9/2016]
1. 
As used in this Part, the following words and phrases shall have the meanings set forth below:
ASSESSED VALUATION
The value of a parcel of real property as established by the Department of Real Estate or the Court of Common Pleas of Allegheny County pursuant to the provisions of the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq., or such other applicable law or ordinance, for the purpose of the assessment and levy of real property taxes. The term "assessed valuation" shall not include the value of the parcel of real property upon which a building is located.
BOARD
The Board of Property Assessment Appeals and Review of Allegheny County, Pennsylvania, or such successor entity responsible by law or by ordinance for determining the validity of a valuation of real estate for the assessment or levy of real estate taxes in Allegheny County.
BUSINESS/COMMERCIAL PROPERTIES
Properties which are zoned commercially (B-1, B-2) according to the Township's Official Zoning Map in effect at the time that the construction occurs.[1]
CONSTRUCTION
The construction of any of the following improvements for industrial, commercial, or other business purposes:
A. 
The erection of a building or buildings on previously unoccupied land;
B. 
The new construction of a building, or addition to said building upon land on which a building currently exists;
C. 
The new construction of buildings upon land where existing buildings have been demolished or razed.
COUNTY
The County of Allegheny.
DETERIORATED AREA
Those specific areas within the Township of North Fayette described in Exhibit A hereto,[2] which have been determined to be physically impaired on the basis of one or more standards, including, but not limited to, the following:
A. 
The buildings, by reason of age, obsolescence, or inadequate or outmoded design or physical deterioration, have become economic or social liabilities.
B. 
The buildings are substandard, unsanitary, unhealthy, or unsafe.
C. 
The buildings are overcrowded, poorly spaced, or so lacking in light, space, and air as to be unwholesome.
D. 
The buildings are faultily arranged, cover the land to an excessive extent, show a deleterious use of land, or exhibit any combination of the above which is detrimental to the health, safety, or welfare.
E. 
A significant percentage of buildings is more than 40 years of age.
F. 
A substantial amount of unimproved, overgrown, and unsightly vacant land exists which has remained so for a period of five years or more, indicating a growing or total lack of utilization of land for economically desirable purposes.
G. 
The area is a blighted area under criteria set forth in the Act of May 24, 1945, P.L. 991, No. 385 known as the "Urban Redevelopment Law."[3]
DETERIORATED PROPERTY
Any industrial, commercial, or other business property owned by a property owner or taxpayer and located in a deteriorated area, as herein provided, or any such property which has been the subject of any order by a government agency requiring the unit to be vacated, condemned, or demolished by reason of noncompliance with laws, ordinances, or regulations.
EXEMPTION
The nonliability for the payment of additional real property taxes to the Township resulting from increased assessed valuation attributable to the actual cost of construction or improvements made to deteriorated property within a deteriorated area.
IMPROVEMENTS
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. Ordinary upkeep and maintenance should not be deemed an improvement.
INDUSTRIAL PROPERTIES
Properties which are zoned industrially according to the Township's Official Zoning Map in effect at the time that construction occurs.[4]
LOCAL TAXING AUTHORITY
The county, or the Township, or the West Allegheny School District.
PROJECT
The improvement of a building carried out during a single continuous period of time according to a common plan.
PROPERTY OWNER
Any natural person, partnership, unincorporated association, limited liability company or corporation, nonprofit organization, or otherwise. Whenever used in any provision of this Part, the term "property owner" as applied to partnerships shall mean and include all members thereof, and as applied to corporations shall mean and include all officials or officers thereof. The term "property owner" used in this Part is synonymous with "taxpayer."
RECONSTRUCTION
The rebuilding of a building or buildings previously erected for the purpose of changing the economic use or amenity of such structure or to obtain higher standards of safety or health.
SCHOOL DISTRICT
The West Allegheny School District.
TAX DELINQUENCY
All Township of North Fayette real estate taxes, charges, fees, rents, or claims due and unpaid by the owner of the deteriorated property or with respect to the deteriorated property as of the time of the application for an exemption or at any time thereafter during the term of the exemption. The term includes all penalties, additions, interest, attorney's fees, and costs due on such delinquent taxes, charges, rents, or claims.
TAX YEAR
The twelve-month period from January 1 to December 31, annually.
TOWNSHIP
The Township of North Fayette.
TREASURER
The Treasurer of the Township of North Fayette.
[1]
Editor's Note: The Township's Official Zoning Map is on file and available for examination in the office of the Township Manager.
[2]
Editor's Note: Exhibit A, the Deteriorated Area Map, is included as an attachment to this chapter.
[3]
Editor's Note: See 35 P.S. § 1701 et seq.
[4]
Editor's Note: The Township's Official Zoning Map is on file and available for examination in the office of the Township Manager.
[Ord. 436, 8/9/2016]
After holding a public hearing on June 28, 2016, the Board of Supervisors of the Township of North Fayette determined that the areas listed in Exhibit A of the Township Ordinance No. 436 of 2016 in the Township of North Fayette respectively constitutes a deteriorated area. The deteriorated area includes all properties that are zoned B-1 Neighborhood Commercial, B-2 General Business, I-1 Light Industrial, and I-2 Heavy Industrial. A copy of the map setting forth the deteriorated area is attached as Exhibit A.[1]
[1]
Editor's Note: Exhibit A, the Deteriorated Area Map, is included as an attachment to this chapter.
[Ord. 436, 8/9/2016]
1. 
Any property owner undertaking a project which is qualified as a construction or reconstruction project may apply for and receive from the Township of North Fayette an exemption from Township real property taxes due to the increased or additional assessed valuation attributable to construction or reconstruction, in the amounts and in accordance with the provisions and limitations set forth in this Part. The exemption from Township real estate taxes shall be specifically limited to the additional assessed valuation attributable to the actual costs of construction or reconstruction to the property within the deteriorated area. Appeals from the amount of increased assessed valuation attributable to the actual costs of the construction or reconstruction of the property within the deteriorated areas may be taken by the taxpayer or any local taxing authority as provided by the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq., or other applicable law or ordinance. Nothing herein shall preclude a taxpayer or any local taxing authority from appealing the assessed valuation not attributable to the construction or reconstruction in accordance with the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq., or other applicable law or ordinance.
2. 
No exemption from taxation is granted other than as set forth in Subsection 1 above.
3. 
No exemption from taxation shall apply to any residential properties.
[Ord. 436, 8/9/2016]
1. 
The exemption from Township of North Fayette real estate taxes granted to any property owner undertaking a project covered by this Part shall be in accordance with the following conditions and schedule.
A. 
Industrial Properties (I-1, I-2):
(1) 
The exemption shall be limited to a period of five years. The five-year exemption period will commence the year in which the improvements are completed. In the event there is an interim assessment issued on the property, then the period of the interim assessment shall be considered as the initial tax year and shall be exempted at the rate of 100%.
(2) 
The tax exemption in the initial year described in Subsection 1A(1) shall be 100% of the Township's real estate taxation upon the assessed valuation attributable to the construction or reconstruction. In the fifth full year and all succeeding years, the exemption shall end, and the entire property (land and building) shall be fully taxable. The following schedule of exemption is hereby adopted:
Interim period of new assessment - 100%
1st full year of new assessment - 80%
2nd full year of new assessment - 60%
3rd full year of new assessment - 40%
4th full year of new assessment - 20%
(3) 
There is no exemption granted on the assessed valuation attributable to land. There is no exemption granted if the improvements are not completed by the end of the third calendar year following the year the initial building permit was issued.
(4) 
There is no exemption granted, and any existing exemption shall be revoked, if at any time there exists any tax delinquency with respect to the property or any other property owned in the Township or West Allegheny School District by the property owner or by any other entity with whom the property owner is affiliated.
B. 
Business/Commercial Properties (B-1, B-2):
(1) 
The exemption shall be limited to a period of five years. The five-year exemption period will commence the year in which the improvements are completed. In the event there is an interim assessment issued on the property, then the period of the interim assessment shall be considered as the initial tax year and shall be exempted at the rate of 100%.
(2) 
The tax exemption in the initial year described in Subsection 1B(1) shall be 100% of the Township's real estate taxation upon the assessed valuation attributable to the construction or reconstruction. In the fifth full year and all succeeding years, the exemption shall end, and the entire property (land and building) shall be fully taxable. The following schedule of exemption is hereby adopted:
Interim period of new assessment - 100%
1st full year of new assessment - 80%
2nd full year of new assessment - 60%
3rd full year of new assessment - 40%
4th full year of new assessment - 20%
(3) 
There is no exemption granted on the assessed valuation attributable to land. There is no exemption granted if the improvements are not completed by the end of the third calendar year following the year the initial building permit was issued.
(4) 
There is no exemption granted, and any existing exemption shall be revoked, if at any time there exists any tax delinquency with respect to the property or any other property owned in the Township or West Allegheny School District by the property owner or by any other entity with whom the property owner is affiliated.
[Ord. 436, 8/9/2016]
1. 
At the time when a property owner secures a building permit for construction use, the property owner desiring the temporary real estate tax exemption pursuant to this Part shall file a request in writing for exemption on a form prescribed by the Township. The property owner shall file the form with the Township Manager and the Board.
2. 
The property owner must certify on the form provided the following information:
A. 
Name and address of the property owner.
B. 
Lot and block number of the property to continue the construction.
C. 
The initial assessed valuation of the property.
D. 
The current year Township taxes on the property.
E. 
The date the building permit was issued for the improvements or construction.
F. 
The summary of the plan of construction, plan of improvement, or plan of reconstruction.
G. 
The anticipated date of completion.
H. 
The actual costs of construction, reconstruction, or the actual costs of improvement.
I. 
Such other information as may be necessary to process such application for temporary exemption.
3. 
The exemption request shall be filed by the property owner with the Township Manager and the Board no later than 90 days after the date when the building permit is issued. Failure to submit such exemption request within this time period may permit the Township to deny any exemption claimed pursuant to this Part for the initial tax year after completion of the construction or improvement, thereby limiting the length of the schedule of taxes exempted to less than the full five-year period established under this Part.
4. 
When the construction, reconstruction, or improvement has been completed, the property owner shall notify the Township Manager and the Board in writing. Such notice must occur within 30 days of completion. Failure to submit notice of completion within 30 days may permit the Township to deny such request for exemption for the initial tax year after completion of construction or improvement, thereby limiting the length of the schedule of taxes exempted to less than the full five-year period established under this Part. The notice of completion shall include the following information:
A. 
Name and address of the property owner.
B. 
Lot and block number of the property for which the exemption is sought.
C. 
The date that the construction, reconstruction, or improvement was completed.
D. 
Any modification to the plan of construction or improvement as previously submitted.
E. 
The final, adjusted actual costs of construction, reconstruction, or improvement.
5. 
The Board shall, after notice in writing and with a prior physical inspection, assess the property to determine the valuation attributable to the construction or improvement eligible for tax exemption under this Part.
6. 
The Board shall provide the Township and the property owner with the following information in writing:
A. 
The assessed valuation of the property prior to construction or improvement.
B. 
The increase in assessed valuation attributed to the construction or improvement.
C. 
The amount of assessed valuation increase eligible for tax exemption.
The Treasurer shall then exonerate that amount of the assessed valuation increase and refund the amount of taxes attributable to the exemption in accordance with the exemption schedule. The Treasurer, however, shall not exonerate taxes if there exists any delinquency with respect to the property for which the exemption is sought or any property in the Township owned by the property owner.
7. 
Appeals from the valuation and the amount eligible for exemption may be taken by the taxpayer or local taxing authorities as provided by the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq., or other applicable law or ordinance.
[Ord. 436, 8/9/2016]
The exemption from taxes as authorized by this Part shall be upon the property exempted and shall not terminate upon the sale, exchange, or other alienation of such property unless otherwise provided.
[Ord. 436, 8/9/2016]
The provisions of this Part shall be severable except for the provisions concerning exemption set forth in §§ 24-603 and 24-604 hereof. If any other provisions of this Part shall be held to be illegal, invalid, or unconstitutional by final decision of a court of competent jurisdiction, then such contrary provision shall hereby be modified to the extent necessary to comply with such applicable law, decree, or order, and shall be enforceable to the extent permitted by such law. The remaining provisions of this Part shall remain in full force and effect despite said modification.
[Ord. 436, 8/9/2016]
Any ordinance or resolution or part of any ordinance or resolution conflicting with the provisions of this Part is rescinded insofar as the conflict exists.
[Ord. 436, 8/9/2016]
The Township Manager is authorized to draft rules and regulations, if necessary, to implement this Part.
[Ord. 436, 8/9/2016]
This Part shall be effective upon enactment as provided under law; its provisions shall apply to all applications filed from and after the effective date hereof; and it shall remain in full force and effect until repealed or lapsed by its own terms as provided in § 24-611 hereof.
[Ord. 436, 8/9/2016]
This Part shall, upon enactment by the Township as provided under law, remain and continue in full force and effect without annual re-enactment for a period of 10 years from the effective date unless terminated prior to that time by the Township in accordance with the law; and it shall apply to any eligible building permitted for construction and occupancy at any time during that ten-year period for which an exemption request is applied for within said period; provided that in no event shall any exemption be granted unless the permitted construction, reconstruction or improvements are completed and occupancy is permitted by the Township within said ten-year period.
[Ord. 436, 8/9/2016]
The terms of this Part and the implementation of the temporary real property tax exemption granted hereunder are not contingent upon the adoption of a similar LERTA ordinance or resolution by the School District or by Allegheny County. However, the Township strongly encourages the School District and Allegheny County to adopt similar provisions as contained in this Part on a project-by-project basis, as previously discussed with the School District and Allegheny County.