[Adopted 4-28-1998 by Ord. No. 1747; amended 8-10-2015 by Ord. No. 2054]
As used in this article, the following words and phrases shall
have the meanings set forth below:
The County's Office of Property Assessments or such successor
entity responsible by law or by ordinance for determining the assessed
valuation of real estate for the assessment and levy of real estate
taxes by a local taxing authority.
The fair market value of all buildings upon a parcel of real
property as established by the Office of Property Assessments or,
upon appeal, by the Court of Common Pleas of Westmoreland County pursuant
to the provisions of Article 210 of the Administrative Code of the
County, the Second Class County Assessment Law, 72 P.S. § 5452.1
et seq., the General County Assessment Law, 72 P.S. § 5450-101
et seq., and other applicable laws of the Commonwealth of Pennsylvania
or ordinances or regulations of the County, for the purpose of the
assessment and levy of real property taxes by a local taxing authority.
A payment made voluntarily by a taxpayer whose property is
within the deteriorated area to or for the use of the Greensburg Revitalization
Fund in future economic development projects.
That specific geographic area of the City described in § 240-65 of this chapter, with one or more of the following criteria:
The buildings within the area, by reason of their age, obsolescence,
inadequate or outmoded design, or physical deterioration, have become
economic and/or social liabilities.
The buildings within the area are substandard, unsanitary, unhealthy,
or unsafe.
The buildings within the area are overcrowded, poorly spaced,
or so lacking in light, space, and air as to be unwholesome.
The buildings within the area 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 health, safety,
or welfare.
A significant percentage of buildings within the area are more
than 20 years of age.
A substantial number of parcels within the area have remained
vacant, unimproved, overgrown, or unsightly for a period of five or
more years indicating a growing or total lack of utilization of land
for economically desirable purposes.
A disproportionate number of properties located within the area
are tax delinquent.
The area has been previously determined to be 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.
The area has been previously determined to be an impoverished
area under criteria set forth in the act of November 29, 1967, P.L.
636, No. 282, known as the Neighborhood Assistance Act.
Any industrial, commercial or other business property (recognized
use as determined by City Planning) owned by an individual, association
or corporation and located in the City of Greensburg, as hereinafter
provided, or any such above-described property which has been subject
of an order by a government agency requiring the unit to be vacated,
condemned or demolished by reason of noncompliance with law, ordinance
or regulations.
The temporary nonliability for the payment of additional
City real estate taxes as set forth in a schedule resulting from an
increase in assessed valuation attributable to the actual cost of
Improvements made to deteriorated property within a deteriorated area,
provided that a contribution is made to or for the use of the Greensburg
Revitalization Fund.
A fund established at the Greensburg Community Development
Corporation for use in funding priority economic development projects
within the deteriorated area. Fund proceeds will be utilized to assist
revitalization efforts including, but not limited to, acquisition,
rehabilitation, new construction and public infrastructure. Investment
will be governed by a committee established by the Greensburg Community
Development Corporation in partnership with representatives from the
local taxing authorities.
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 of 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 City of Greensburg, Greensburg Salem School District
and Westmoreland County.
Any natural person, partnership, unincorporated association,
limited liability company, or corporation, nonprofit or otherwise,
who owns a deteriorated property within the deteriorated area. Whenever
used in any provision of this article, the term "property owner" as
applied to partnerships shall mean and include all members thereof;
as applied to corporations shall mean and include all officials or
officers thereof. The term "property owner" shall be synonymous with
the term "taxpayer."
The Council of the City of Greensburg, determined after holding
a public hearing on July 7, 2015, for the purpose of determining boundaries
of a deteriorated area located within the City, that the entire boundary
City of Greensburg, qualifies as deteriorated property under the provisions
of the LERTA.
A.
The City of Greensburg, within the boundaries set forth in this article,
hereby exempts eligible property within the designated area from real
estate taxes based on the assessment attributable to new construction
or improvements.
B.
The exemption shall be limited to a period of 10 years and shall
apply to any building permitted for construction, reconstruction or
improvement (the "project") at any time during the ten-year life of
the LERTA program. Upon completion, the County Tax Assessment Office
will calculate the increased assessed value attributable to the project
(the difference between the original assessed value and the new postimprovement
building assessed value). The schedule shall exempt 90% of the real
property tax resulting from the project for years one through 10.
C.
The exemption from taxes granted under this article shall be upon
the property and shall not terminate upon the sale or exchange of
the property. The City, School District and County will continue to
collect the land and the original building real property taxes for
the life of the LERTA program. Upon the completion of the exemption
term set forth above, the exemption shall end and the entire property
(land and building) shall be fully subject to City property taxes.
A.
Any person desiring a tax exemption pursuant to this article must
apply, in writing, to the Planning Director on the form furnished
by the City of Greensburg at the same time a construction permit is
issued by the City of Greensburg for construction or improvements.
The application must be in writing upon form(s) specified by the City,
setting forth the following information:
(1)
Name and address of property owner;
(2)
Block and lot number of the deteriorated property or properties to
which the property owner intends to make improvements;
(3)
The initial assessed valuation of the deteriorated property or properties
prior to demolition;
(4)
The date the construction permit was issued for the improvements;
(5)
The description of the improvements that the property owner intends
to make;
(6)
The anticipated date of completion of the improvements;
(7)
The actual or anticipated costs of the improvements;
(8)
Indicate whether the property has been condemned by any governmental
body for noncompliance with laws or ordinances;
(9)
A statement from the taxing authorities indicating that the deteriorated
property or properties are not subject to a tax delinquency;
(10)
A list of all other properties owned by the property owner in
the County of Westmoreland along with a certification that none of
these properties are subject to a tax delinquency;
(11)
Verifty that the property has been inspected by the City of
Greensburg or their agent;
(12)
The anticipated contribution by the property owner paid to or
for the use of the Greensburg Revitalization Fund;
(13)
Such additional information as may be necessary to process such
application for exemption.
B.
A property owner shall be eligible to participate in the LERTA Program
upon the fulfillment of the following criteria:
(1)
Submission of the LERTA Program application to the City Planning
Director;
(2)
Receipt of all necessary permits;
(3)
Payment of annual real property tax not eligible for exemption (including
evidence that other properties within the County are not subject to
tax delinquency); and
(4)
Evidence of payment to the Greensburg Revitalization Fund.
(5)
Failure to fulfill any of the above criteria will result in cancellation
of participation in the LERTA Program and payment in full of all real
property taxes resulting from the project.
C.
When the improvements have been completed, the property owner shall
notify the City in writing. An exemption request shall be forwarded
to the Westmoreland County Assessment Board by the Planning Director
or City Administrator of the City of Greensburg. The Board shall assess
separately the improvement and calculate the amount of the assessment
eligible for tax exemption in accordance with the limits established
by this article and shall further notify the taxpayer and the local
taxing authorities of the reassessment and amount of the assessment
eligible for exemption. Such notice shall occur within 90 days of
completion of the project.
The City Administrator or the Planning Director is hereby designated
as authorized agent to sign all necessary forms, permits or other
written documents to implement any and all provisions of this article.
The effective date of this article is August 10, 2015.
The provisions hereof shall become effective on August 10, 2015,
and its terms shall continue in effect without annual reenactment
for a period of 10 years from the effective date and shall apply to
any building permitted for construction or renovation at any time
during that ten-year period.
This article is enacted pursuant to the Local Economic Revitalization
Tax Assistance Act, 53 P.S. § 4722 et seq., as amended (the
"LERTA").
A.
City Council has determined that a deteriorated area exists within
the City and pursuant to the LERTA Act is authorized to enact an ordinance
exempting from real property taxation the assessed valuation of improvements
to deteriorated properties and the assessed valuation of new construction
within the designated deteriorated areas.
B.
City Council has determined that it is in the best interest of the
citizens of the City to promote economic development through the passage
of a LERTA program for the deteriorated area within the City as set
forth herein. The proposed LERTA program would exempt from City, School
District and County real property taxation on the assessed valuation
of improvements to deteriorated properties and the assessed valuation
of new construction within the designated deteriorated areas. City
Council expects the Greensburg Salem School District and the County
of Westmoreland to enact similar legislation to create the LERTA program
and to seek to cooperate with the City in creation of the Greensburg
Revitalization Fund that will provide funding for projects within
the deteriorated area through creation of the LERTA Program.
C.
It is contemplated that property owners within the deteriorated area
who receive these exemptions will make payments into the Greensburg
Revitalization Fund in amounts related to the exempted taxes, and
the amounts deposited in the Greensburg Revitalization Fund will be
applied to pay for costs of priority projects within the deteriorated
area. The Greensburg Community Development Corporation (GCDC) will
partner with the taxing bodies to implement this program and administration
of the fund as follows:
(1)
LERTA program participants will make annual payments equal to
an amount representing 65% of the difference between the tax obligation
that would be due to the City of Greensburg, County of Westmoreland,
and Greensburg Salem School District, based on the increased value
of the improvements and the tax obligation that would be due to the
City of Greensburg, County of Westmoreland, and Greensburg Salem School
District, based upon the pre-LERTA tax obligation payable on the improvements.
Property owners will realize an effective partial exemption of approximately
25% of taxes resulting from a project over the ten-year life of the
program as incentive to improve deteriorated properties. These payments
will capitalize the proposed Greensburg Revitalization Fund (G-Fund)
for use in funding priority community and economic development projects
within the City. The G-Fund will seek to capture value and reinvest
as a means to facilitate continued revitalization.
[Amended 11-13-2017 by Ord. No. 2078]
(2)
It is Council's intent that G-Fund proceeds will be utilized
to assist revitalization efforts including, but not limited to, acquisition,
rehabilitation, new construction, public infrastructure and programs
related to implementation of the strategy. The G-Fund will be available
to provide financial assistance to eligible property owners/developers,
or for direct use by the GCDC to facilitate private investment. The
investment strategy will be governed by a committee established by
the GCDC in partnership with representatives from the City, School
District and County. Any returns on investments will be returned directly
to the G-Fund so they can revolve into future projects. Additional
private and public funds will be sought to further capitalize the
G-Fund and expand available resources.
(3)
Interested parties seeking financial assistance from the G-Fund
will be required to complete a formal application that provides project
plans, budgetary information (including demonstration of financial
necessity), anticipated benefits and other relevant economic development
impacts including, but not limited to, private investment leverage,
property values increases, tax generation, job creation/retention,
historic preservation, green building and affordable housing. Projects
must be consistent with local City's Multi-Municipal Plan as amended.
(4)
It is contemplated the GCDC will establish a G-Fund Committee
in partnership with the local taxing authorities made up of nine members.
This committee will consist of the City Planning Director, the School
District Representative, the County Director of Planning and Development,
the GCDC Executive Director, the GCDC Board President and the Executive
Committee of the GCDC. Each committee member will have one vote with
a simple majority dictating strategy.
The provisions of this article are severable and if any of its
sections, clauses or sentences shall be held illegal, invalid or unconstitutional,
such provisions shall not effect or impair any of the remaining sections,
clauses or sentences. All ordinances or resolutions in part or in
whole conflicting with the provisions contained in this article are
hereby repealed.
