Township of Lower Macungie, PA
Lehigh County
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Table of Contents
Table of Contents
[Ord. 1978-69, 8/3/1978, § 1]
The collector of real estate taxes for the Township of Lower Macungie, County of Lehigh, Commonwealth of Pennsylvania, shall, commencing with the taxable year beginning January 1, 1979, for real property taxes, charge a penalty of 10% on all taxpayers who shall fail to make payments of any such taxes aforesaid charged against them for four months after the date of the tax notice, said penalty shall be added to the taxes by the Tax Collector aforesaid and shall be collected by such Tax Collector.
[Ord. 1978-69, 8/3/1978, § 2]
The penalty hereby imposed directed to be collected shall become effective upon all such real property taxes, aforesaid, commencing with the taxable year beginning January 1, 1979.
[Added by Ord. 2016-14, 10/20/2016]
A tax is hereby levied upon all real property within Lower Macungie Township each fiscal year at the millage rate determined annually and established by ordinance by the Lower Macungie Township Board of Commissioners; provided, however, that if the amount of tax shall be less than $5, or less than $10 in the case of any interim tax, then such tax shall be abated. For purposes of this section, an "interim tax" shall mean a real estate tax imposed upon real property within Lower Macungie Township which becomes due and owing during any fiscal year by virtue of any increase in assessment or any new assessment for property whose value has either not previously been fixed or whose property assessment has been changed from the preceding assessment.
[Added by Ord. 2016-14, 10/20/2016]
A person claiming the right to a refund for the real estate tax shall follow the regulations governing refunds in accordance with 53 Pa.C.S.A. §§ 8425 and 8426, as amended, and/or any Township ordinance or resolution governing said refunds, but in no event shall any property owner receive a refund for any real estate tax which is in an amount less than $1.
[Ord. 2007-4, 5/17/2007, § 1]
The following real property is hereby exempt from further millage increases imposed on such real property:
Real property in which the open space property interests have been acquired by a local government unit in accordance with the Act No. 442, as amended, 32 P.S. § 5001 et seq.
Real property that is subject to an easement acquired in accordance with the Act of June 30, 1981 (P.L. 128, No 43), 3 P.S. § 901 et seq., known as the "Agricultural Area Security Law," and provided that the exemption from further millage increases for real property as provided for in Subsection 1A and B of this section of this Part shall be authorized only for real property qualifying for such exemption under the provisions of § 2(b)(1) of Article VIII of the Constitution of Pennsylvania.
[Ord. 2007-4, 5/17/2007, § 2]
The millage freeze authorized by this Part shall apply to all eligible real property in the Township, whether the real property met the criteria of this Part prior to or subsequent to the effective date hereof. For prior acquisitions, the date on which the millage rate shall be frozen shall be the effective date of this Part. For subsequent acquisitions, the date on which the millage rate shall be frozen shall be the date the local government unit completes the acquisition under § 24-411, Subsection 1A and B, hereinabove. The Lehigh County Agricultural Land Preservation Board (hereinafter the "Board") and the grantee that completes the acquisition of real property qualifying for exemption pursuant § 24-411, Subsection 1A and B, hereinabove shall give the Township prompt written notice of any real properties that have been acquired and are eligible for the freeze or which become eligible for the freeze by submitting to the Township a true and correct copy of the Deed, recorded at the Office of the Recorder of Deeds of Lehigh County, reflecting the open space interest acquisition. Failure of the grantee or the Board to provide prompt written notice of real property eligible for the freeze will cause loss of exemption for that real property for the next succeeding tax year. Upon receipt of such notice, the Township shall, in turn, give prompt notice to the appropriate tax collection agents of the exact amount of the millage, the date it was frozen, and each parcel to which the freeze applies. The exemptions granted under this Part shall not be considered by the State Tax Equalization Board in deriving the market value of school district real property so as to reduce the subsidy to the school district or to increase the subsidy to any other school district.
[Ord. 2007-4, 5/17/2007, § 3]
Any real property otherwise eligible for exemption hereunder, may be released from exemption upon written request of the owner delivered to the Township and the other governing bodies of each taxing district authorizing exemption on or before the real estate tax levy in any tax year.
[Ord. 2007-4, 5/17/2007, § 4]
If a landowner changes the use of any tract of land subject to the millage freeze under this Part to one which is inconsistent with the provisions of the Agriculture Area Security Law, or for any other reason the land is removed from a land use category under § 24-411, except for a condemnation of the land, the land so removed and the entire tract of which it was a part shall be subject to roll-back taxes plus interest at the rate of 6% per annum. Roll-back taxes shall be calculated by the County Fiscal Office, based on an amount equal to the difference between the taxes paid or payable in the previous 10 tax years or since the tax year of the date of acquisition, whichever is less, had the millage not been frozen. The unpaid taxes required to be repaid under the section shall act as a lien upon the property, collectible in the manner provided by law for the collection of delinquent taxes.
[Ord. 2007-4, 5/17/2007, § 5; as amended by Ord. 2016-14, 10/20/2016]
The provisions of this Part shall remain in effect for a period of 10 years[1], after which they shall expire unless specifically renewed. Upon expiration, any property subject to the millage freeze will be subject to the millage rate then in effect.
Editor’s Note: Ordinance 2016-14 provided for the commencement of the effective period of the millage freeze to be revised to October 20, 2016. The expiration date for the millage freeze shall then be October 20, 2026.
[Ord. 2007-4, 5/17/2007, § 6]
The Township may repeal this Part at any time; provided, however, that any real property which is subject to the freeze when the Part is repealed shall thereafter continue to be frozen, but only for so long as the properties otherwise continue to be eligible for exemption under the Act.