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Township of Elizabeth, PA
Allegheny County
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[Ord. 601, 3/14/1990, § 1]
As used in this Part, the following words and phrases shall have the meaning set forth below:
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation, and located in the Township of Elizabeth, as hereinafter provided, or any such property which has been the subject of an order by a government agency requiring the unit to be vacated, condemned or demolished by reason of noncompliance with law, ordinances or regulations.
IMPROVEMENTS
Repair, new construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated property, either industrial, commercial or business 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.
LOCAL TAXING AUTHORITY
The Township of Elizabeth, Elizabeth-Forward School District and Allegheny County.
LOCAL GOVERNING BODY
The Township of Elizabeth.
[Ord. 601, 3/14/1990, § 2]
The Board of Commissioners of the Township of Elizabeth hereby designate the following areas in the Township as being within the above definition of deteriorated property:
All areas in the Township bearing the zoning designation B-1 (Business) and M-1 (Light Manufacturing) as well as all areas subsequently accorded such classifications.
All legally existing commercial, industrial or business properties located in these areas may be eligible to participate in this tax exemption program.
[Ord. 601, 3/14/1990, § 3]
1. 
There is hereby exempt from all real estate property taxation for those eligible properties situated in the exemption areas designated in § 602 above, the assessed value of:
Improvements to deteriorated properties.
Said exemption shall apply only to those eligible properties where the improvements shall have commenced after the effective date of this Part.
2. 
In addition to the foregoing requirements, and in order to be eligible for the tax exemption provided by this Part, 20% of the new jobs attendant to the improved property shall be filled by residents of the Township of Elizabeth; said requirements may be modified by the Tax Exemption Review Board, consisting of two Township Commissioners and three School Board Members, upon written application by the property owner and based on good faith demonstration that qualified applicants are not available in the Township.
[Ord. 601, 3/14/1990, § 4]
1. 
The exemption from real property taxes shall be limited:
A. 
To that portion of the additional assessment attributable to the actual cost of improvement to deteriorated property.
B. 
To the assessment valuation attributable to the cost of construction of the new structure.
2. 
In all cases the exemption from taxes shall be limited to that portion of the additional assessment attributable to the improvement or new construction, as the case may be, and for which a separate assessment has been made by the Allegheny County Board of Property Assessments, Appeals and Reviews, and for which an exemption has been separately requested. No tax exemption shall be granted if the property owner does not secure the necessary and proper permits prior to improving the property. No exemption shall be granted if the property as completed does not comply with the minimum standards of Zoning, Housing and Building Codes of the Township of Elizabeth.
3. 
If deteriorated property is damaged, destroyed or demolished by any cause or for any reason and the assessed valuation of such deteriorated property is reduced as a result of such damage or destruction, the tax exemption authorized by this Part shall be limited to that portion of the assessed valuation attributable to any improvements that are in excess of the original assessed valuation on the deteriorated property existing prior to such damage or destructions.
[Ord. 601, 3/14/1990, § 5]
1. 
The schedule of real estate to be exempted shall be in accordance with the portion of improvements to be exempted each year, as set forth below:
LENGTH
PORTION
First Year
100%
Second Year
100%
Third Year
75%
Fourth Year
50%
The exemption granted shall commence with the first tax year with respect to which the Allegheny County Board of Property Assessment, Appeals and Review, has assessed the improvement or new construction and included the same on the tax duplicate and/or any revision thereto. After the fourth year, the exemption shall terminate.
2. 
The exemption from taxes granted under this Part shall be upon the property and shall not terminate upon the sale or exchange of the property.
[Ord. 601, 3/14/1990, § 6]
1. 
Any person desiring tax exemption pursuant to this Part shall apply to the Township of Elizabeth at the time a building permit is secured for construction of the improvement or new construction, as the case may be. The application must be in writing upon forms specified by the Township, setting forth the following information:
A. 
Name and address of property owner.
B. 
The date the building permit was issued for said improvements.
C. 
The address of the property for which an exemption is being requested.
D. 
The nature of the property to be improved.
E. 
The type or nature of the improvement[1].
[1]
Ord. 601, read "improved."
F. 
The summary of the plan of the improvement.
G. 
The estimated actual cost of the improvements.
H. 
Indicate whether the property has been condemned by any governmental body for noncompliance to laws or ordinance.
I. 
The property has been inspected and verified by the Township Secretary or his agent; and such additional information as the Township may require.
There shall be on the form application for a building permit the following:
"NOTICE TO TAXPAYERS"
PURSUANT TO ORDINANCE NO. 601 OF THE TOWNSHIP, YOU MAY BE ENTITLED TO A REAL PROPERTY TAX EXEMPTION IN CONNECTION OF YOUR CONTEMPLATED RENOVATION OR CONSTRUCTION OF YOUR PROPERTY IF IT IS LOCATED WITHIN THE TAX EXEMPTION AREA AS DEFINED IN THE ORDINANCE. AN APPLICATION FOR TAX EXEMPTION MAY BE OBTAINED FROM THE TOWNSHIP'S SECRETARY AND MUST BE FILED WITH HIM AT THE TIME THIS APPLICATION FOR A BUILDING PERMIT FILED. IN ADDITION, THE ELIZABETH-FORWARD SCHOOL DISTRICT HAS PASSED A SIMILAR RESOLUTION PROVIDING FOR TAX ABATEMENT OF SCHOOL TAXES THAT MAY LIKEWISE APPLY TO YOUR PROPERTY. TO BE ELIGIBLE FOR ANY ABATEMENT OF SCHOOL TAX, YOU MUST IN ADDITION TO FILING YOUR APPLICATION WITH THE TOWNSHIP, A COPY MUST BE PROVIDED TO THE ELIZABETH-FORWARD SCHOOL DISTRICT AND THE ALLEGHENY COUNTY BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW WITHIN 30 DAYS OF THE DATE THAT THE BUILDING PERMIT IS SECURED.
2. 
A copy of the exemption request shall be forwarded to Allegheny County Board of Assessment Office by the Township Secretary, and the Elizabeth-Forward School District. The board shall, upon completion of the improvements and notification from the Township Secretary that the improvements comply with all applicable Zoning and Building Codes, assess separately the improvement and calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by this Part and notify the taxpayer and the local taxing authorities of the reassessment and amounts of the assessment eligible for exemption. In the case of the new construction, the Board shall assess separately the construction unit and the land upon which the new construction stands and shall otherwise perform it duties as above provided for construction of improvements to properties.
3. 
The cost of improvements to properties to be exempted and the schedule of taxes exempted, existing at the time of the initial request for tax exemption, shall be applicable to the exemption request and subsequent amendment to this Part, if any, shall not apply to any request initiated prior to their adoption.
4. 
Appeals from the reassessment and the amount eligible for the exemption may be taken by the Township or by the taxpayers as provided by law.
[Ord. 601, 3/14/1990, § 7]
This Part shall become effective upon adoption by the School District of Elizabeth-Forward of a Resolution substantially in accordance with the terms of this Part exempting real property from taxation.
[Ord. 601, 3/14/1990, § 8]
No amendment to this Part shall be effective unless consented to by Resolution or Ordinance of each local taxing authority who has consented to be bound by the terms of this Part.
[Ord. 601, 3/14/1990, § 9]
This Part shall automatically expire and terminate 10 years following the effective date hereof; provided, however, any taxpayer who has received or applied for the exemption grant by this Part prior to the expiration date herein provided, shall, if said exemption is granted, be entitled to the full exemption authorized herein.