[Adopted 9-9-2010 by Ord. No. 1837]
B.
The boundaries of the deteriorated neighborhood or neighborhoods
within the City of Washington shall include all of the property situate
in the City of Washington for the purposes of said tax exemption.
C.
A joint public hearing was held by the Mayor and Council for the
City of Washington and by the Board of School Directors of the Washington
School District concerning the location of boundaries of a deteriorating
area or areas. Said public hearing was held on March 8, 2010.
D.
Based upon the information provided at said public hearing, the City
of Washington has determined that the aforesaid boundaries of a deteriorated
neighborhood and neighborhoods is appropriate under the circumstances
and that it is hereby established by the City of Washington that said
boundaries will constitute the areas for said tax exemption.
E.
The criteria for the determination of said boundaries included, considering
unsafe, unsanitary and overcrowded buildings; vacant, overgrown and
unsightly lots of ground; a disproportionate number of tax delinquent
properties; excessive land coverage, defective design or arrangement
of buildings, street or lot layouts; economically and socially undesirable
land uses.
F.
The tax exemption is hereby established by the City of Washington
as a tax exemption on the assessment attributable to the actual cost
of improvements up to the maximum cost per dwelling unit as allowed
by law. For the first, second and third year for which improvements
would otherwise be taxable, 100% of the eligible assessment shall
be exempted. After the third year, the exemption shall terminate.
The exemption from taxes shall be limited to the additional assessment
valuation attributable to the actual costs of improvements to deteriorated
property not in excess of the maximum cost for dwelling units specified
herein. The maximum cost shall be $10,000 per dwelling unit for improvements
constructed during 1971; and for years thereafter shall be the maximum
cost for the preceding year multiplied by the ratio of the United
States Bureau of the Census New One-Family Houses Price Index for
the current year to such index for the preceding year. The date of
construction shall be the date of issuance of the building permit,
improvement, record or other required notification of construction.
No tax exemption shall be granted under the provisions of this article
for any improvements to any dwelling unit in excess of the maximum
cost specified above.
G.
The City of Washington hereby establishes that the date of the construction
or improvement shall be the date of issuance of the building permit,
improvement record or other required notification of construction.
No tax exemption shall be granted under the provisions of this article
and pursuant to the Improvement of Deteriorating Real Property or
Areas Tax Exemption Act[2] for any improvement to any dwelling unit in excess of
the maximum cost specified herein.
[2]
Editor's Note: See 72 P.S. § 4711-101 et seq.
H.
The exemption from taxes authorized by this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
I.
In addition to the application form to be provided by the City of
Washington, the application must be accompanied by an affidavit by
the applicant/owner of the subject property indicating that said applicant/owner
has, in respect to all properties owned, whether all or in part, by
applicant/owner in any form of entity in the City of Washington, paid
all real estate taxes, earned income taxes, occupational privilege
taxes, business privilege taxes, mercantile license taxes, per capita
taxes, public water and sewage bills (issued by the Washington/East
Washington Joint Authority), solid waste charges, and all other fees,
assessments, claims or fines imposed by the City of Washington or
any department or agency thereof which are delinquent or due at the
time said application for exemption is made. See Exhibit A for the
form of affidavit.[3]
(1)
In addition, said applicant/owner shall provide evidence of said
payments as requested by the City of Washington Code Enforcement Officer
or other representative designated by the local taxing authority.
(2)
In the event that it is discovered that said applicant/owner at the
time of said application has any unpaid real estate taxes, earned
income taxes, occupational privilege taxes, business privilege taxes,
mercantile license taxes, per capita taxes, public water and sewage
bills (issued by the Washington/East Washington Joint Authority),
solid waste charges, and all other fees, assessments, claims or fines
imposed by the City of Washington or any department or agency thereof
which are due at the time of said application, concerning all properties
owned, whether all or in part, by applicant/owner in any form of entity
in the City of Washington, the request for exemption shall be denied,
and the applicant/owner shall not receive a tax exemption pursuant
to this article.
(3)
In addition, if at any time during the period of tax abatement pursuant
to this article an applicant/owner should become delinquent for any
of the aforesaid taxes, claims or other charges, said relief and/or
tax abatement provided herein shall automatically terminate on the
date said taxes, claims or other charges become delinquent, and from
and after said date, the applicant/owner of such property shall be
liable for all taxes upon the subject property, including the amount
abated pursuant to this article.
[3]
Editor's Note: Exhibit A is one file in the City's office.
J.
Any person desiring a tax exemption pursuant to this article shall
apply to the City Washington Code Enforcement Officer in writing on
a form provided by the City of Washington within 60 days of the date
that the person desiring the tax exemption secures a building permit,
or if no building permit or other notification of improvement is required,
within 60 days of the date the person commences construction. No application
shall be accepted or approved which is submitted more than 60 days
after the expiration of this article. A copy of the exemption request
shall be forwarded to the Director of District Operations of the City
of Washington and the Washington County Board of Assessment and Revision
of Taxes or other appropriate assessment agency. The person applying
for the exemption shall, within 60 days of the completion of construction,
notify the assessment agency of the completion of the improvement.
The assessment agency shall assess separately the improvement and
calculate the amounts of the assessment eligible for tax exemption
in accordance with the limits established herein and notify the taxpayer,
the City of Washington Code Enforcement Officer, the Director of District
Operations of the City of Washington and the Board of Assessment and
Revision of Taxes of Washington County of the reassessment and the
amounts of the assessment eligible for exemption.
K.
The cost of improvements per dwelling unit 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.
L.
DETERIORATED PROPERTY
DWELLING UNIT
IMPROVEMENT
For purposes of this article, the following definitions shall apply:
A dwelling unit located in a deteriorated neighborhood, as
hereinafter provided, or a dwelling unit which has been or upon request
is certified by a health, housing or building inspection agency as
unit for human habitation for rent withholding, or other health or
welfare purposes, or has been the subject of an order by such an agency
requiring the unit to be vacated, condemned or demolished by reason
of noncompliance with laws, ordinances or regulations.
Unless otherwise defined in the ordinance or resolution providing
for tax exemption, a house, apartment, or group of rooms intended
for occupancy as separate living quarters by family or other groups
or a person living alone, containing a kitchen or cooking equipment
for the exclusive use of the occupants.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a structure so
that it becomes habitable or attains higher standards of housing safety,
health of amenity, or is brought into compliance with laws, ordinances
or regulations governing housing standards; ordinary upkeep and maintenance
shall not be deemed an improvement.
A.
Pursuant to the Improvement of Deteriorating Real Property or Areas
Tax Exemption Act, 72 P.S. § 4711-301 et seq., the City
of Washington does hereby authorize a tax exemption pursuant to said
Act for areas determined by the City of Washington, as set forth herein,
to be physically blighted.
B.
The tax exemption which is the subject of this tax abatement program
shall apply to physically blighted areas within the City of Washington,
as designated herein, as the Mayor and Council of the City of Washington
have determined, where one or more of the following apply:
(1)
The residential buildings, by reason of age, obsolescence, inadequate
or outmoded design or physical deterioration have become economic
and/or social liabilities.
(2)
The residential buildings are substandard or unsanitary for healthful
and safe living purposes.
(3)
The residential buildings are overcrowded, poorly spaced, or are
so lacking in light, space and air as to be conducive to unwholesome
living.
(4)
The residential buildings are faultily arranged, cover the land to
an excessive extent or show a deleterious use of land, or exhibit
any combination of the above which is detrimental to health safety
or welfare.
(5)
A significant percentage of buildings used for residential purposes
is more than 20 years of age.
(6)
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 residential
purposes.
(7)
A disproportionate number of tax-exempt or delinquent properties
exists in the area.
C.
The boundaries of the deteriorated neighborhood or neighborhoods
within the City of Washington shall include all of the property situate
in the City of Washington for the purposes of said tax exemption.
D.
A joint public hearing was held by the Mayor and Council for the
City of Washington and by the Board of School Directors of the Washington
School District concerning the location of boundaries of a deteriorating
area or areas. Said public hearing was held on March 8, 2010.
E.
Based upon the information provided at said public hearing, the City
of Washington has determined that the aforesaid boundaries of the
deteriorated areas are appropriate under the circumstances, and it
is hereby established by Council for the City of Washington that said
boundaries will constitute the deteriorating areas for said tax exemption.
F.
The tax exemption shall be limited to the assessment valuation attributable
to the total cost of construction of the new dwelling unit. The exemption
shall commence in the tax year immediately following the year in which
the building permit is issued.
G.
The exemption from taxes authorized by this program shall be upon
the newly constructed dwelling unit or units exempted and shall not
terminate upon the sale or exchange of the property, unless otherwise
provided in this article.
H.
For the first, second and third year for which said newly constructed
dwelling unit or units would otherwise be taxable, 100% of the eligible
assessment shall be exempted; after the third year, the exemption
shall terminate.
I.
The City of Washington hereby establishes that the date of construction
shall be the date of issuance of the building permit.
J.
If a property containing new residential construction is granted
tax exemption pursuant to this program, the property shall not, during
the exemption period, be considered as a factor in assessing the value
of other properties in the same area.
K.
Any person desiring a tax exemption pursuant to this article shall
apply to the City of Washington Code Enforcement Officer in writing
on a form provided by the City of Washington within 60 days of the
date that the person desiring the tax exemption secures a building
permit, or if no building permit or other notification of improvement
is required, within 60 days of the date the person commences construction.
No application shall be accepted or approved which is submitted more
than 60 days after the expiration of this article. A copy of the exemption
request shall be forwarded to the Director of District Operations
of the Washington School District, the Washington City Clerk and the
Washington County Board of Assessment and Revision of Taxes, or other
appropriate assessment agency. The person applying for the exemption
shall, within 60 days of the completion of construction, notify the
assessment agency of the completion of the improvement. The assessment
agency shall assess separately the improvement and calculate the amounts
of the assessment eligible for tax exemption in accordance with the
limits established herein and notify the taxpayer, the City of Washington
Code Enforcement Officer, the Director of District Operations of the
Washington School District and the Board of Assessment and Revision
of Taxes of Washington County of the reassessment and the amounts
of the assessment eligible for exemption.
(1)
In addition, said applicant/owner shall provide evidence of said
payments as requested by the City Clerk or other representative designated
by the local taxing authority.
(2)
In the event that it is discovered that said applicant/owner, at
the time of said application, has any unpaid real estate taxes, earned
income taxes, occupational privilege taxes, business privilege taxes,
mercantile license taxes, per capita taxes, public water and sewage
bills (issued by the Washington/East Washington Joint Authority),
solid waste charges, and all other fees, assessments, claims or fines
imposed by the City of Washington or any department or agency thereof,
which are due at the time of said application, concerning all properties
owned, whether all or in part, by applicant/owner in any form of entity
in the City of Washington, the request for exemption shall be denied,
and the applicant/owner shall not receive a tax exemption pursuant
to this article.
(3)
In addition, if at any time during the period of tax abatement pursuant
to this article an applicant/owner should become delinquent for any
of the aforesaid taxes, claims or other charges, said relief and/or
tax abatement provided herein shall automatically terminate on the
date said taxes, claims or other charges become delinquent, and from
and after said date the applicant/owner of such property shall be
liable for all taxes upon the subject property, including the amount
abated pursuant to this article.
L.
The cost of construction per dwelling unit to be exempted and the
schedules of taxes exempted existing at the time of the initial request
for tax exemption shall be applicable to the exemption request, and
subsequent amendments to this article, if any, shall not apply to
requests initiated prior to their adoption.
M.
DWELLING UNIT
RESIDENTIAL CONSTRUCTION
For the purposes of this article with regard to the abatement program
for deteriorating area improvement (residential construction), the
following definitions shall apply:
A house, double house or duplex, townhouse or row house,
apartment, or any other building intended for occupancy as living
quarters by an individual, a family or families or other groups of
persons, which living quarters contain a kitchen or cooking equipment
for the exclusive use of the occupant or occupants.
The building or erection of dwelling units, as defined above,
upon vacant land or land specifically prepared to receive such structures.
A.
Written exemption requests will be accepted by the City of Washington
from and after the date of approval of this article through August
8, 2015. No further exemption requests will be considered by the City
of Washington on or after August 8, 2015, unless the terms of this
program are extended by a majority vote of the Council of the City
of Washington by resolution.
B.
The Council of the City of Washington reserves the right to modify
the terms set forth in this tax-exempt program by resolution subsequently
adopted by the City of Washington.
