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Borough of Homestead, PA
Allegheny County
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Table of Contents
Table of Contents
[Adopted 5-8-2014 by Ord. No. 1224]
As used in this article, the following terms shall have the meanings indicated:
ASSESSED VALUATION
The value of a parcel of real property as established by the Allegheny County Office of Property Assessment or the Court of Common Pleas of Allegheny County pursuant to the provisions of Articles 209 and 210 of the Allegheny County Administrative Code and the Second Class County Assessment Law, 72 P.S. § 5452.1, or such other applicable law or ordinance that shall constitute the proper legal basis for the assessment and levy of taxes on real property located in the Borough of Homestead.
DETERIORATED AREA
The specific areas within the Central Business District of the Borough of Homestead, generally following Eighth Avenue/PA Route 837, as more particularly depicted on the map captioned "Steel Valley Redevelopment Area," kept on file in the Homestead Borough Manager's office and attached as Attachment "A" to Resolution 53-08-RE of the Council of the County of Allegheny, which have been determined to be physically impaired on the basis of one or more standards, including, but not limited to, the following:
A. 
The buildings, by reason of age, obsolescence, inadequate or outmoded design, or physical deterioration, have become economic or social liabilities.
B. 
The buildings are substandard, unsanitary, unhealthy, or unsafe.
C. 
The buildings are overcrowded, poorly spaced or so lacking in light, space, and air as to be unwholesome.
D. 
The buildings are faultily arranged, cover the land to an excessive extent, constitute a deleterious use of land, or exhibit any combination of the above which is detrimental to health, safety, or welfare.
E. 
A significant percentage of buildings are more than 40 years of age.
F. 
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 economically desirable purposes.
G. 
The area is an "impoverished area" as certified by the Department of Community Affairs under the criteria set forth in the Act of November 29, 1967, P.L. 636, No. 292, known as the "Neighborhood Assistance Act,"[1] or is 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."[2]
DETERIORATED PROPERTY
Any industrial, commercial, or other business property owned by a property owner and located in the deteriorated areas, as herein provided, or any such property which has been the subject of any order by a government agency requiring the unit to be vacated, condemned, or demolished by reason of noncompliance with laws, ordinances, or regulations.
EXEMPTION
The nonliability for the payment of additional real property taxes to the Borough of Homestead resulting from increased assessed valuation attributable to the actual cost of improvement(s), as defined herein, made to deteriorated property within the deteriorated areas for the period of time set forth in § 236-99B herein.
IMPROVEMENT(S)
Repair, construction, or reconstruction, including alternations 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.
PROJECT
The improvement of a deteriorated property carried out during a single continuous period of time according to a common plan.
PROPERTY OWNER or TAXPAYER
Any natural person, partnership, unincorporated association, limited liability company, or corporation, nonprofit or otherwise.
RECONSTRUCTION
The rebuilding or renovating of a building or buildings previously erected for the purpose of changing the economic use or amenity of such structure or to obtain higher standards of safety or health.
TAX DELINQUENCY
All Homestead Borough taxes, charges, fees, rents, liens or claims due and unpaid by the owner of the deteriorated property or assessed against the deteriorated property at the time of an application for an exemption or at any time thereafter during the term of the exemption, including all penalties, additions, interest, attorney fees, and costs due on such delinquent taxes, charges, fees, rents, liens or claims.
TAX YEAR
The twelve-month period from January 1 to December 31 annually.
[1]
Editor's Note: The Neighborhood Assistance Act was repealed 6-16-1994 by P.L. 279, No. 48, § 42(a), effective July 1, 1994.
[2]
Editor's Note: See 35 P.S. § 1701 et seq.
A. 
Any property owner who does not have a tax delinquency on any property located within Homestead Borough undertaking a project within the deteriorated area which qualifies as a construction or reconstruction or improvement(s) project may apply for and receive from the Borough of Homestead an exemption from Borough real property taxes due to the increased or additional assessed valuation attributable to construction or reconstruction or improvement(s), in the amounts and in accordance with the provisions and limitations set forth in this chapter.
B. 
Any property with a tax delinquency is not eligible for the exemption set forth in this chapter until such time as the tax delinquency status ceases to exist.
A. 
Any property owner whose property is located within the deteriorated area and who makes construction, reconstruction or improvement(s) to such property may apply for and receive from the Borough of Homestead an exemption from real property taxes due to the increased or additional tax assessment attributable to the construction, reconstruction, or improvement(s) made, in the amounts and in accordance with the provisions and limitations set forth in this chapter.
B. 
The exemption shall be 100% upon the assessed valuation attributable to the construction, reconstruction, or improvement(s) in the first year. In each succeeding year, the exemption shall decline by 20%. In the sixth year and all succeeding years, the exemption shall end and the entire property (land and structure(s)) shall be fully taxable.
C. 
There is no exemption granted on the assessed valuation attributable to land.
D. 
There is no exemption granted, and any existing exemption shall be immediately and permanently revoked, if there exists any tax delinquency with respect to the property or any other property owned in the Borough of Homestead by the owner.
A. 
Within 30 days of the time a building permit is secured by a property owner, the property owner desiring the temporary real estate tax exemption provided by this chapter shall file a request in writing for exemption on a form (hereinafter the "exemption request") prescribed by Homestead Borough. The property owner shall file the completed form with both Homestead Borough and the Allegheny County Office of Property Assessment.
B. 
The property owner must provide and certify on the exemption request the following information:
(1) 
Name and address of property owner;
(2) 
Lot and block number (a/k/a "County parcel identification number) of the property;
(3) 
The initial assessed valuation of the property;
(4) 
The current-year taxes on the property;
(5) 
The date the building permit was issued for the construction, reconstruction, or improvement(s);
(6) 
A summary of the plan for the construction, reconstruction, or improvement(s);
(7) 
The anticipated date of completion;
(8) 
The actual costs of construction, reconstruction, or improvement(s);
(9) 
A statement confirming that there is not a tax delinquency on the property;
(10) 
Such other information as may be necessary or relevant in a particular case to process the application for exemption;
(11) 
Planed use of the property and certification that the property will be used in a manner that, at all times, complies with the provisions and limitations set forth in this chapter.
C. 
When the construction, reconstruction, or improvement(s) has/have been completed, the property owner shall notify Homestead Borough and the Allegheny County Office of Property Assessment in writing. Such notice must occur within 90 days of completion. The notice of completion shall include the following information:
(1) 
Name and address of property owner;
(2) 
Lot and block number (a/k/a "County parcel identification number") of the property;
(3) 
The date that the construction, reconstruction, or improvement(s) was/were completed;
(4) 
Any modification to the plan of construction, reconstruction, or improvement(s) as previously submitted;
(5) 
The final, adjusted actual costs of construction, reconstruction, or improvement(s);
(6) 
Certification that the use of the property or properties is or will be in compliance with the provisions and limitations set forth in this chapter.
D. 
After the notice of completion is submitted to Homestead Borough and the Allegheny County Office of Property Assessment, the Allegheny County Office of Property Assessment shall perform a reassessment of the property to determine the valuation attributable to the construction, reconstruction, or improvement(s) eligible for exemption under this chapter. Nothing in this chapter shall impede the ability of either the property owner or the Borough of Homestead from lodging an appeal challenging the reassessment as otherwise provided by law.
This chapter shall enter into effect immediately following its adoption. The provisions of this chapter shall apply to all applications filed from and after the effective date hereof for a period of 10 years from this chapter's effective date, unless this chapter is otherwise terminated or amended in accordance with applicable law to expressly, or by necessary implication, provide otherwise.