[Ord. No. 1452-18, 10/9/2018]
As used in this Part 10, the following words and phrases shall
have the meanings set forth below:
The assessment placed on real property by the Adams County
Assessment Office upon which all real estate tax shall be calculated.
The Borough of Gettysburg.
The Borough Council of the Borough of Gettysburg.
The County of Adams.
The Assessment Division of the Adams County Tax Services
Department.
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in a deteriorating
area, as determined by the Borough Council of the Borough of Gettysburg
and as provided for herein, or any such property which has been the
subject of an order by a government agency requiring the property
or unit to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations.
The Gettysburg Area School District.
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 shall not be deemed an improvement.
The Borough of Gettysburg, the Gettysburg Area School District,
the County of Adams or any other governmental entity having the authority
to levy real property taxes within the Borough of Gettysburg.
The use, as permitted by the applicable provisions of the
Gettysburg Borough Zoning Ordinance, of a building or structure for
commercial, industrial, or manufacturing purposes, or any other activity
that is done to further either the development, manufacturing, or
distribution of goods and services, including, but not limited to,
administration of business activities, research and development, warehousing,
shipping, transport, remanufacturing, stockpiling of raw materials,
storage, and repair and maintenance of commercial machinery and equipment.
This term shall not include schools, nursing homes, or other residential-style
facilities or recreational areas.
The unit of measurement of an enclosed space which is designed
for occupancy of either the residential or nonresidential use and
available for use by an occupant. This term shall not include parking
areas, outdoor common areas, interior common areas such as lobbies,
hallways, shared restrooms that are available for nonresidential and
residential uses. Nor shall it include space in the building which
is devoted to its operations and maintenance, including gear rooms,
storage rooms, and equipment rooms. Occupiable building square footage
is generally measured from "paint to paint" inside the permanent walls
and to the middle of partitions separating one user's space from that
of other users on the same floor.
The use, as permitted by the applicable provisions of the
Gettysburg Borough Zoning Ordinance, of a building or structure for
one or more separate dwelling units within a mixed-use building or
development, and in which each such unit is used or occupied, or intended
to be used or occupied, in whole or in part, as the home or residence
of one or more persons.
Any Borough of Gettysburg, County of Adams or Gettysburg
Area School District taxes, and interest and penalties thereon, which
are delinquent as defined in the Real Estate Tax Sale Law (72 P.S.
§ 5860.101 et seq.), i.e., taxes, interest and penalties
thereon which remain unpaid in full by December 31 of any calendar
year in which the tax is levied against the deteriorated property
for which an exemption is claimed, or after an exemption is granted,
during the terms of the exemption.
Any natural person, firm, partnership, association, corporation, limited liability company, company, or any other organization of any kind paying property taxes on real estate and improvements thereto located in the eligible area as designated by Resolution No. 091117-2, adopted by the Borough Council on September 11, 2017, and as identified in § 24-1002 of this Part.
[Ord. No. 1452-18, 10/9/2018]
1.
By Resolution No. 091117-2, adopted on September 11, 2017, the Borough
Council determined and affixed the boundaries of the deteriorated
area as those real properties designated and identified in the ROR
- Residential Office Redevelopment District, as established and shown
on the Official Zoning Map of the Borough of Gettysburg adopted as
part of the Gettysburg Borough Zoning Ordinance, Ordinance No. 1352-08,
which was enacted by the Borough Council on May 5, 2008.[1]
2.
Deteriorated Area.
A.
The six real properties that comprise the deteriorated area are identified
and designated as follows:
(1)
Adams County Tax Parcel ID No. 16007-0109 — 000 (103 Carlisle
Street);
(2)
Adams County Tax Parcel ID No. 16007-0125A — 000 (102
North Stratton Street);
(3)
Adams County Tax Parcel ID No. 16007-0125 — 000 (108 North
Stratton Street);
(4)
Adams County Tax Parcel ID No. 16007-0126 — 000 (North
Stratton Street);
(5)
Adams County Tax Parcel ID No. 16007-0141 — 000 (151 North
Stratton Street); and
(6)
Adams County Tax Parcel ID No. 16007-0140 — 000 (153 North
Stratton Street).
[Ord. No. 1452-18, 10/9/2018]
1.
The amount to be exempt from Borough real estate taxes shall be limited
to that portion of the additional assessment valuation attributable
to the actual cost of new construction or improvements to the deteriorated
property in accordance with the exemption schedule established by
this Part.
2.
The exemption from Borough real estate taxes shall be limited to
that improvement for which an exemption has been requested in the
manner as set forth in this Part and for which a separate assessment
has been made by the County Assessment Office or the Adams County
Board of Assessment Appeals.
[Ord. No. 1452-18, 10/9/2018]
1.
The percentage of the assessed valuation of the eligible improvements
to be exempted where the approved land development plan provides for
a minimum of 50% of the total occupiable building square footage to
be developed or redeveloped as nonresidential use and a minimum of
25% of the total occupiable building square footage to be developed
or redeveloped as residential use where the construction costs of
the making of the improvements exceeds $1,000,000 shall be in accordance
with the following schedule:
|
Year
|
Percentage
|
|---|---|
|
1
|
100%
|
|
2
|
100%
|
|
3
|
90%
|
|
4
|
90%
|
|
5
|
80%
|
|
6
|
80%
|
|
7
|
70%
|
|
8
|
70%
|
|
9
|
60%
|
|
10
|
60%
|
2.
The exemption from real estate taxes shall terminate following the
10th year, and the eligible tax exemption shall not exceed a total
of 10 years.
3.
The exemption from real estate taxes granted under this Part shall
be upon the real property exempted and shall not terminate upon the
sale or exchange of the property.
4.
The exemption shall not be granted, and if granted, the exemption
shall be revoked, if at any time of application for exemption or during
the exemption period there exists any tax delinquency with respect
to the deteriorated property for which the exemption was granted.
5.
In the event of reassessment by the county, the tax exemption shall
be proportionally applied to any new assessment so long as the tax
abatement period for the tax parcel of real estate in question has
not expired. This application is to ensure that each deteriorated
property that is granted a tax exemption receives the same percentage
of tax benefits before and after any county-wide reassessment.
[Ord. No. 1452-18, 10/9/2018]
If an eligible property is granted a tax exemption by meeting
the total occupiable building square footage requirements pursuant
to this Part and subsequently changes the status of the use or uses
of the property to a lower occupiable square footage that no longer
satisfies such requirements, the eligible property shall be subject
to rollback taxes at 6% interest per year of the exempt assessed valuation.
The rollback tax is the difference between the exempt assessed valuation
under this Part versus the assessed valuation if the property had
not been granted a tax exemption, plus 6% simple interest on that
difference per year, dating back to the first tax year of the approved
exemption. In addition, the property subject to the rollback shall
no longer be eligible for a tax exemption.
[Ord. No. 1452-18, 10/9/2018]
The following notice shall be placed on the Borough's application
form for land use and building permits:
|
Notice to Taxpayer
|
|
Under the provisions of Borough Ordinance No. 1452-18, you may
be entitled to a real estate tax exemption on your contemplated new
construction or improvement. An application for exemption may be obtained
from the Borough of Gettysburg, Office of Planning and Historic Preservation
or the Adams County Assessment Office and must be filed with the Adams
County Assessment Office at the time that the building permit is secured.
|
[Ord. No. 1452-18, 10/9/2018]
1.
At the time that a building permit is secured for the new construction
or improvement for which an exemption is requested, the taxpayer shall
apply to the County Assessment Office for the tax exemption provided
in this Part and any corresponding tax exemption ordinance and resolution
enacted by the county or the GASD. The request for the exemption must
be in writing on a form provided by the County Assessment Office setting
forth, at a minimum, the following information:
A.
The name and address of the property owner;
B.
The Adams County Tax Parcel Identification Number of the property;
C.
The initial assessed valuation of the property;
D.
The current year real estate taxes assessed on the property;
E.
The date the building permit was issued for said new construction
or improvement;
F.
The type of new construction or improvement;
G.
A summary of the plan of the new construction or improvement;
H.
The anticipated date of completion of the new construction or improvement;
I.
The cost of the new construction or improvement; and
J.
Any or all such additional information that the Borough or the County
Assessment Office may require.
2.
Rules and Regulations. The County Assessment Office may adopt rules
and regulations, as it deems appropriate, including, but not limited
to establishing application requirements, compliance criteria, and
other rules and regulations that are consistent with the purpose and
intent of this Part.
3.
Along with the taxpayer's request for exemption, the taxpayer must
also sign an agreement, in a form established by the County Assessment
Office, acknowledging and agreeing that the taxpayer applicant understands
and agrees that at all times during the exemption period the taxpayer
applicant must abide by the terms of this Part and the property shall
conform to the requirements of the Part in order to maintain the exemption.
4.
Upon completion of the new construction or improvement, the taxpayer
applicant shall notify the County Assessment Office in writing so
that the County Assessment Office may assess the new construction
or improvement separately for the purpose of calculating the amounts
of assessed valuation eligible for tax exemption in accordance with
the limits established by this Part. Such notice must occur no later
than 30 days following the issuance of all necessary occupancy permit(s)
for the property. Failure to submit notice of completion within 30
days may result in the denial of the exemption for the initial tax
year after completion of the improvement(s). The notice of completion
shall include, at a minimum, the following information:
A.
Name and address of the property owner;
B.
The Adams County Tax Parcel Identification Number of the property
for which the exemption is sought;
C.
The date that the new construction or improvement was completed;
D.
Any modification to the plan of construction or improvement as previously
submitted; and
E.
The final, adjusted actual costs of new construction or improvement.
5.
The County Assessment Office will then establish the assessed valuation
eligible for exemption and will notify the taxpayer applicant, the
Borough, the county, and the GASD.
[Ord. No. 1452-18, 10/9/2018]
Appeals from the reassessment and the determination of the amounts
of assessed valuation eligible for exemption may be filed with the
Adams County Board of Assessment Appeals.
[Ord. No. 1452-18, 10/9/2018]
Unless otherwise repealed by the Borough Council, this Part
shall expire and terminate on December 31, 2028. Nothing contained
herein shall act to prohibit the Borough Council from enacting a similar
ordinance, or extending this Part. Any property tax exemption granted
under the provisions of this Part shall continue according to the
exemption schedule set forth in this Part even if this Part expires,
terminates, is amended or repealed by the Borough Council.
[Ord. No. 1452-18, 10/9/2018]
The exemption from real estate taxes provided for herein shall
be forfeited by the applicant or any subsequent owner of the property
for the failure to pay any nonexempt real estate taxes by the last
day of the time period to pay such taxes in the penalty period. Upon
receipt of a notice of nonpayment of nonexempt real estate taxes,
the exemption shall be discontinued.
[Ord. No. 1452-18, 10/9/2018]
The provisions of this Part are severable, and if any section,
clause, part or provision hereof shall be held to be illegal, invalid
or unconstitutional by any court of competent jurisdiction, such decision
of the court shall not affect or impair the remaining sections, sentences,
clauses, parts or provisions of this Part. It is hereby declared to
be the intent of the Borough Council that this Part would have been
enacted if such illegal, invalid or unconstitutional section, sentence,
clause, part or provision had not been included herein.
[Ord. No. 1452-18, 10/9/2018]
This Part is contingent upon the enactment or adoption of a
similar tax exemption ordinance or resolution by both the county and
the GASD which applies to the subject matter of this Part.
[Ord. No. 1452-18, 10/9/2018]
This Part shall take effect after enactment and upon the satisfaction of the contingency and conditions set forth in § 24-1012 of this Part.
