[Adopted 3-4-2014 by Ord. No. 290-2014]
A.
This article shall be known and may be cited as the "Bern Township
Local Economic Revitalization Tax Assistance Ordinance."
B.
This article is enacted under authority of the Local Economic Revitalization
Tax Assistance Act, Act No. 76 of 1977, as amended, 72 P.S. § 4722
et seq., otherwise known as "LERTA."
C.
The purpose of this article is to affix the boundaries of a deteriorated
area located within the Township for the purpose of exempting from
real estate taxation, for specified periods, improvements of industrial,
commercial or other business property.
As used in this Article IX, the following words and phrases shall have the meanings set forth below:
The value of a parcel of real property as established by
the Board of Assessment Appeals of Berks County (the "Board of Assessment
Appeals"), for the purpose of the assessment and levy of taxes upon
real property and the improvements which may have been erected thereon.
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in a deteriorating
area, 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 laws, ordinances or
regulations.
Defined in § 158-66 of this article.
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.
Bern Township, Berks County, or the Schuylkill Valley School
District.
Bern Township.
The boundaries of the designated deteriorated area qualifying for temporary tax abatement from the Township of Bern under LERTA shall consist of the plot consisting of approximately 125 acres, more particularly bounded and described on Exhibit A which is attached and made part of this article,[1] said deteriorated area having Berks County Parcel Identification
No. 4398-19-71-3699 (the "deteriorated area").
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter.
Any property owner undertaking improvements within a deteriorated area may apply for and receive from the Township an exemption from Township real property taxes due to the increased or additional assessed valuation attributable to those improvements, in the amounts and in accordance with the limitations set forth in this Article IX ("economic stimulus tax exemption"). The exemption from Township real property taxes shall be specifically limited to the additional assessed valuation attributable to the actual costs of improvements to deteriorated property. Appeals from the amount to increased assessed valuation attributable to the actual costs of improvements of the property in the deteriorated property (as established by the County Board of Assessment) may be taken by the taxpayer or any local taxing authority as provided by law. Nothing herein shall preclude a taxpayer or any local taxing authority from appealing the assessed valuation of the deteriorated property or any increases in assessed valuation not attributable to improvements in accordance with applicable laws or ordinances.
A.
The exemption for the deteriorated area shall be limited to a period
of 10 years, beginning in the tax year of the local tax authority
first following the date on which the initial reassessment due to
improvements on deteriorated property shall be assessed in accordance
with Pennsylvania General Assembly Act No. 76 of 1977, as amended,
72 P.S. § 4722 et seq., the Local Economic Revitalization
Tax Assistance Act, otherwise known as "LERTA."
B.
The exemption schedule for the deteriorated area shall be as follows:
(1)
For the first year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 100% of the eligible assessment shall be exempted.
(2)
For the second year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 90% of the eligible assessment shall be exempted.
(3)
For the third year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 80% of the eligible assessment shall be exempted.
(4)
For the fourth year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 70% of the eligible assessment shall be exempted.
(5)
For the fifth year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 60% of the eligible assessment shall be exempted.
(6)
For the sixth year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 50% of the eligible assessment shall be exempted.
(7)
For the seventh year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 40% of the eligible assessment shall be exempted.
(8)
For the eighth year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 30% of the eligible assessment shall be exempted.
(9)
For the ninth year immediately following the date upon which improvements
constructed upon the deteriorated area shall have first resulted in
increased assessment, 20% of the eligible assessment shall be exempted.
(10)
For the 10th year immediately following the date upon which
improvements constructed upon the deteriorated area shall have first
resulted in increased assessment, 10% of the eligible assessment shall
be exempted.
(11)
After the 10th year, the exemption shall terminate.
A.
At the time that a property owner secures a building permit for improvements under this Article IX, the property owner desiring the temporary exemption pursuant to this Article IX shall file a request in writing for exemption on a form prescribed by the Township (the "exemption request"). The property owner shall file the form with the Township and shall deliver a copy to the Berks County Board of Assessment Appeals. The property owner must provide and certify on the exemption request the following information:
(1)
Name and address of property owner.
(2)
County tax parcel number and Township's block and unit numbers
for the property.
(3)
The assessed valuation of the property prior to the initiation of
any improvements and without regard to any preferential assessment.
(4)
The current-year property taxes on the property.
(5)
The date the building permit was issued for improvements.
(6)
The summary of the plan of improvement.
(7)
The anticipated date of completion.
(8)
The anticipated actual costs of improvement.
(9)
A statement indicating that there is not a tax delinquency of any
kind on the property.
(10)
Such other information as may be necessary to process such application
for exemption.
(11)
Planned use of the property or properties and certification that said use will be in compliance with the provisions and limitations set forth in this Article IX.
(12)
Some certification that the improvements will be constructed
entirely upon the deteriorated property designated by the Township.
B.
The exemption request shall be filed by the property owner with the
Township and the Board of Assessment Appeals no later than 45 days
after the building permit is issued.
C.
Within 45 days of the date on which the improvement has been completed (being the date which a use and occupancy permit for the improvement is issued or the improvement is otherwise put into use or service), the property owner shall notify the Township and the Board of Assessment Appeals in writing. Failure to submit such exemption request within this time period shall give the Township the right to deny any exemption claimed pursuant to this Article IX. The notice shall include the following:
(1)
Name and address of the property owner.
(2)
County tax parcel number and Township's block and unit numbers
for the property for which the exemption is sought.
(3)
The date that the improvement was completed.
(4)
Any modification to the plan of improvement as previously submitted.
(5)
The final, adjusted actual costs of improvement.
(6)
Certification that the use of the property or properties is or will be in compliance with the provisions and limitations in this Article IX.
(7)
Some certification that the improvements will be constructed entirely
upon the deteriorated property designated by the Township.
D.
Appeals from the reassessment and the amounts eligible for exemption
may be taken by the property owner or any local taxing authority as
provided by applicable laws or ordinances.
Any property tax exemptions granted under the provisions of
this article shall be permitted to continue even if this article expires
or is repealed.
