[Ord. 2012-1, 3/15/2012, § 1]
As used in this Part, the following words and phrases have the
meaning set forth below:
The area bounded and described in this Part, and as designated
as the "deteriorated area" by this Part, and as the same may hereafter
be amended from time to time.
Any industrial, commercial or other business property owned
by an individual, partnership, association, corporation or other entity
and located in the deteriorated area. No residential homes, apartments
or other living establishments will be included as "deteriorated property"
except hotels and motels which rent rooms on a short-term basis. For
purposes hereof, the term "deteriorated property" may include such
property as subdivided in anticipation of improvements or new construction
thereto.
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.
The Borough, the School District and the County of Dauphin
(the "County") or any other governmental entity having the authority
to levy real property taxes within the Borough.
Construction of new industrial, commercial or other business
facilities, or multi-family, residential homes, apartments or other
dwelling units which are owned by an individual, partnership, association
or corporation.
[Ord. 2012-1, 3/15/2012, § 2]
The Borough does hereby designate and affix the boundaries of
a deteriorated area for purposes of the Act to be the boundaries within
the Borough as are shown and described in Exhibit 7A, attached hereto,
as may be amended from time to time.
[Ord. 2012-1, 3/15/2012, § 3]
2.
In all cases, the exemption from real estate taxes shall be limited
to that portion of the additional assessment valuation attributable
to the actual costs of new construction or improvements, as the case
may be, and for which a separate assessment has been made by the Dauphin
County Board of Assessment Appeals, and for which an real estate tax
exemption has been separately requested.
3.
No real estate tax exemption shall be granted if the property owner
does not secure the necessary and proper permits prior to improving
the deteriorated property.
[Ord. 2012-1, 3/15/2012, § 4]
1.
For the first year immediately following the date upon which any
new construction or improvement has been completed through the sixth
year thereafter, 100% of the assessed valuation of the new construction
or improvement shall be exempted from real estate taxation.
2.
The exemption from real estate taxes granted under this Part shall
be upon the deteriorated property exempted in the manner set forth
herein and such exemption shall not terminate upon the sale or exchange
of the deteriorated property.
3.
If the deteriorated property is granted a real estate tax exemption
pursuant to the requirements of this Part, the improvements or new
construction shall not, during the exemption period, be considered
as a comparable in assessing other properties.
[Ord. 2012-1, 3/15/2012, § 5]
1.
An application for real estate exemption may be secured from the
Borough of Hummelstown, Borough office, 136 South Hanover Street,
Hummelstown, Pennsylvania and must be filed with the Borough at the
time a building or alteration permit is secured, or, if no building
or alteration permit is required, then at the time the new construction
or improvement commences.
2.
At the time a building or alteration permit is secured for the new
construction or improvement for which a real estate tax exemption
is requested, or at the time the new construction or improvement commences
if no building or alteration permit is required, the taxpayer shall
apply to the Borough for the real estate tax exemption as provided
by this Part. The Borough shall provide notice of such application
to the School District business manager, together with such additional
information as the School District business manager may request. Request
for real estate tax exemption must be in writing, and must contain
the following information:
A.
The date the building permit was issued along with zoning, land division
and/or laud development requirements.
B.
The location of the property to be improved.
C.
The nature of the property to be improved, (industrial, commercial,
etc.).
D.
The type of improvement or new construction.
E.
The summary of the plan of the improvement or new construction.
F.
The cost of the improvement or new construction.
G.
Certification by the taxpayer that there are no unpaid real estate
taxes, municipal sewer charges, or other municipal charges, bills
or liens outstanding related to the subject property.
H.
Such additional information as the Borough may require.
3.
A copy of each completed real estate tax exemption request shall
be forwarded to the Dauphin County Board of Assessment and the School
District by the manager of the Borough. The Dauphin County Board of
Assessments shall verify that the property is within the deteriorated
area, and therefore constitutes a deteriorated property, and shall
notify the taxpayer of the property's qualification for real estate
tax exemption. The taxpayer shall provide written notice of completion
of the new construction or improvements to the Borough, School District
and the Dauphin County Board of Assessments within 30 days of such
completion. The Dauphin County Board of Assessments will, after completion
of the new construction or improvement, assess separately the new
construction or improvement and calculate the amounts of the assessment
eligible for real estate tax exemption in accordance with the limits
set forth in this Part and shall notify the taxpayer, the School District
and the Borough of the reassessment and amounts of the assessment
eligible for real estate tax exemption.
4.
The cost of new construction or improvements 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 amendment to this Part, if any, shall not apply to requests
initiated prior to their adoption.
5.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the Borough, the School District, or by the taxpayer
as provided by law.
[Ord. 2012-1, 3/15/2012, § 6]
No amendment to this Part shall be effective unless consented
to by ordinance of the Borough.
[Ord. 2012-1, 3/15/2012, § 7; amended by Ord. No.
2017-3, 6/15/2017]
This Part shall automatically terminate seven years following
the effective date hereof (the "expiration date"); providing, however,
any taxpayer who has received or applied for real estate exemption
pursuant to the requirements of this Part prior to the expiration
date shall, if such real estate tax exemption is granted, be entitled
to the full exemption authorized herein.
[Ord. 2012-1, 3/15/2012, § 10]
This Part shall become effective July 1, 2012.
[Ord. No. 2017-3, 6/15/2017]
Notwithstanding any other provision of this Part, the Borough
and the taxpayer may enter into one or more memoranda of understanding
to more fully set forth each party's respective rights and responsibilities
under the Act.
