[Ord. 436, 8/9/2016]
1.
ASSESSED VALUATION
BOARD
BUSINESS/COMMERCIAL PROPERTIES
CONSTRUCTION
COUNTY
DETERIORATED AREA
A.
B.
C.
D.
E.
F.
G.
DETERIORATED PROPERTY
EXEMPTION
IMPROVEMENTS
INDUSTRIAL PROPERTIES
LOCAL TAXING AUTHORITY
PROJECT
PROPERTY OWNER
RECONSTRUCTION
SCHOOL DISTRICT
TAX DELINQUENCY
TAX YEAR
TOWNSHIP
TREASURER
As used in this Part, the following words and phrases shall have
the meanings set forth below:
The value of a parcel of real property as established by
the Department of Real Estate or the Court of Common Pleas of Allegheny
County pursuant to the provisions of the Second Class County Assessment
Law, 72 P.S. § 5452.1 et seq., or such other applicable
law or ordinance, for the purpose of the assessment and levy of real
property taxes. The term "assessed valuation" shall not include the
value of the parcel of real property upon which a building is located.
The Board of Property Assessment Appeals and Review of Allegheny
County, Pennsylvania, or such successor entity responsible by law
or by ordinance for determining the validity of a valuation of real
estate for the assessment or levy of real estate taxes in Allegheny
County.
Properties which are zoned commercially (B-1, B-2) according
to the Township's Official Zoning Map in effect at the time that the
construction occurs.[1]
The construction of any of the following improvements for
industrial, commercial, or other business purposes:
The County of Allegheny.
Those specific areas within the Township of North Fayette
described in Exhibit A hereto,[2] which have been determined to be physically impaired on
the basis of one or more standards, including, but not limited to,
the following:
The buildings, by reason of age, obsolescence, or inadequate
or outmoded design or physical deterioration, have become economic
or social liabilities.
The buildings are substandard, unsanitary, unhealthy, or unsafe.
The buildings are overcrowded, poorly spaced, or so lacking
in light, space, and air as to be unwholesome.
The buildings are faultily arranged, cover the land to an excessive
extent, show a deleterious use of land, or exhibit any combination
of the above which is detrimental to the health, safety, or welfare.
A significant percentage of buildings is more than 40 years
of age.
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.
The area 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."[3]
Any industrial, commercial, or other business property owned
by a property owner or taxpayer and located in a deteriorated area,
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.
The nonliability for the payment of additional real property
taxes to the Township resulting from increased assessed valuation
attributable to the actual cost of construction or improvements made
to deteriorated property within a deteriorated area.
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 should not be deemed an improvement.
Properties which are zoned industrially according to the
Township's Official Zoning Map in effect at the time that construction
occurs.[4]
The county, or the Township, or the West Allegheny School
District.
The improvement of a building carried out during a single
continuous period of time according to a common plan.
Any natural person, partnership, unincorporated association,
limited liability company or corporation, nonprofit organization,
or otherwise. Whenever used in any provision of this Part, the term
"property owner" as applied to partnerships shall mean and include
all members thereof, and as applied to corporations shall mean and
include all officials or officers thereof. The term "property owner"
used in this Part is synonymous with "taxpayer."
The rebuilding 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.
The West Allegheny School District.
All Township of North Fayette real estate taxes, charges,
fees, rents, or claims due and unpaid by the owner of the deteriorated
property or with respect to the deteriorated property as of the time
of the application for an exemption or at any time thereafter during
the term of the exemption. The term includes all penalties, additions,
interest, attorney's fees, and costs due on such delinquent taxes,
charges, rents, or claims.
The twelve-month period from January 1 to December 31, annually.
The Township of North Fayette.
The Treasurer of the Township of North Fayette.
[1]
Editor's Note: The Township's Official Zoning Map is on file
and available for examination in the office of the Township Manager.
[2]
Editor's Note: Exhibit A, the Deteriorated Area Map, is included as an attachment to this chapter.
[3]
Editor's Note: See 35 P.S. § 1701 et seq.
[4]
Editor's Note: The Township's Official Zoning Map is on file
and available for examination in the office of the Township Manager.
[Ord. 436, 8/9/2016]
After holding a public hearing on June 28, 2016, the Board of
Supervisors of the Township of North Fayette determined that the areas
listed in Exhibit A of the Township Ordinance No. 436 of 2016 in the
Township of North Fayette respectively constitutes a deteriorated
area. The deteriorated area includes all properties that are zoned
B-1 Neighborhood Commercial, B-2 General Business, I-1 Light Industrial,
and I-2 Heavy Industrial. A copy of the map setting forth the deteriorated
area is attached as Exhibit A.[1]
[1]
Editor's Note: Exhibit A, the Deteriorated Area Map, is included as an attachment to this chapter.
[Ord. 436, 8/9/2016]
1.
Any property owner undertaking a project which is qualified as a
construction or reconstruction project may apply for and receive from
the Township of North Fayette an exemption from Township real property
taxes due to the increased or additional assessed valuation attributable
to construction or reconstruction, in the amounts and in accordance
with the provisions and limitations set forth in this Part. The exemption
from Township real estate taxes shall be specifically limited to the
additional assessed valuation attributable to the actual costs of
construction or reconstruction to the property within the deteriorated
area. Appeals from the amount of increased assessed valuation attributable
to the actual costs of the construction or reconstruction of the property
within the deteriorated areas may be taken by the taxpayer or any
local taxing authority as provided by the Second Class County Assessment
Law, 72 P.S. § 5452.1 et seq., or other applicable law or
ordinance. Nothing herein shall preclude a taxpayer or any local taxing
authority from appealing the assessed valuation not attributable to
the construction or reconstruction in accordance with the Second Class
County Assessment Law, 72 P.S. § 5452.1 et seq., or other
applicable law or ordinance.
3.
No exemption from taxation shall apply to any residential properties.
[Ord. 436, 8/9/2016]
1.
The exemption from Township of North Fayette real estate taxes granted
to any property owner undertaking a project covered by this Part shall
be in accordance with the following conditions and schedule.
A.
Industrial Properties (I-1, I-2):
(1)
The exemption shall be limited to a period of five years. The
five-year exemption period will commence the year in which the improvements
are completed. In the event there is an interim assessment issued
on the property, then the period of the interim assessment shall be
considered as the initial tax year and shall be exempted at the rate
of 100%.
(2)
The tax exemption in the initial year described in Subsection 1A(1) shall be 100% of the Township's real estate taxation upon the assessed valuation attributable to the construction or reconstruction. In the fifth full year and all succeeding years, the exemption shall end, and the entire property (land and building) shall be fully taxable. The following schedule of exemption is hereby adopted:
Interim period of new assessment - 100%
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1st full year of new assessment - 80%
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2nd full year of new assessment - 60%
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3rd full year of new assessment - 40%
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4th full year of new assessment - 20%
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(3)
There is no exemption granted on the assessed valuation attributable
to land. There is no exemption granted if the improvements are not
completed by the end of the third calendar year following the year
the initial building permit was issued.
(4)
There is no exemption granted, and any existing exemption shall
be revoked, if at any time there exists any tax delinquency with respect
to the property or any other property owned in the Township or West
Allegheny School District by the property owner or by any other entity
with whom the property owner is affiliated.
B.
Business/Commercial Properties (B-1, B-2):
(1)
The exemption shall be limited to a period of five years. The
five-year exemption period will commence the year in which the improvements
are completed. In the event there is an interim assessment issued
on the property, then the period of the interim assessment shall be
considered as the initial tax year and shall be exempted at the rate
of 100%.
(2)
The tax exemption in the initial year described in Subsection 1B(1) shall be 100% of the Township's real estate taxation upon the assessed valuation attributable to the construction or reconstruction. In the fifth full year and all succeeding years, the exemption shall end, and the entire property (land and building) shall be fully taxable. The following schedule of exemption is hereby adopted:
Interim period of new assessment - 100%
|
1st full year of new assessment - 80%
|
2nd full year of new assessment - 60%
|
3rd full year of new assessment - 40%
|
4th full year of new assessment - 20%
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(3)
There is no exemption granted on the assessed valuation attributable
to land. There is no exemption granted if the improvements are not
completed by the end of the third calendar year following the year
the initial building permit was issued.
(4)
There is no exemption granted, and any existing exemption shall
be revoked, if at any time there exists any tax delinquency with respect
to the property or any other property owned in the Township or West
Allegheny School District by the property owner or by any other entity
with whom the property owner is affiliated.
[Ord. 436, 8/9/2016]
1.
At the time when a property owner secures a building permit for construction
use, the property owner desiring the temporary real estate tax exemption
pursuant to this Part shall file a request in writing for exemption
on a form prescribed by the Township. The property owner shall file
the form with the Township Manager and the Board.
2.
The property owner must certify on the form provided the following
information:
A.
Name and address of the property owner.
B.
Lot and block number of the property to continue the construction.
C.
The initial assessed valuation of the property.
D.
The current year Township taxes on the property.
E.
The date the building permit was issued for the improvements or construction.
F.
The summary of the plan of construction, plan of improvement, or
plan of reconstruction.
G.
The anticipated date of completion.
H.
The actual costs of construction, reconstruction, or the actual costs
of improvement.
I.
Such other information as may be necessary to process such application
for temporary exemption.
3.
The exemption request shall be filed by the property owner with the
Township Manager and the Board no later than 90 days after the date
when the building permit is issued. Failure to submit such exemption
request within this time period may permit the Township to deny any
exemption claimed pursuant to this Part for the initial tax year after
completion of the construction or improvement, thereby limiting the
length of the schedule of taxes exempted to less than the full five-year
period established under this Part.
4.
When the construction, reconstruction, or improvement has been completed,
the property owner shall notify the Township Manager and the Board
in writing. Such notice must occur within 30 days of completion. Failure
to submit notice of completion within 30 days may permit the Township
to deny such request for exemption for the initial tax year after
completion of construction or improvement, thereby limiting the length
of the schedule of taxes exempted to less than the full five-year
period established under this Part. The notice of completion shall
include the following information:
A.
Name and address of the property owner.
B.
Lot and block number of the property for which the exemption is sought.
C.
The date that the construction, reconstruction, or improvement was
completed.
D.
Any modification to the plan of construction or improvement as previously
submitted.
E.
The final, adjusted actual costs of construction, reconstruction,
or improvement.
5.
The Board shall, after notice in writing and with a prior physical
inspection, assess the property to determine the valuation attributable
to the construction or improvement eligible for tax exemption under
this Part.
6.
The Board shall provide the Township and the property owner with
the following information in writing:
A.
The assessed valuation of the property prior to construction or improvement.
B.
The increase in assessed valuation attributed to the construction
or improvement.
C.
The amount of assessed valuation increase eligible for tax exemption.
The Treasurer shall then exonerate that amount of the assessed
valuation increase and refund the amount of taxes attributable to
the exemption in accordance with the exemption schedule. The Treasurer,
however, shall not exonerate taxes if there exists any delinquency
with respect to the property for which the exemption is sought or
any property in the Township owned by the property owner.
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7.
Appeals from the valuation and the amount eligible for exemption
may be taken by the taxpayer or local taxing authorities as provided
by the Second Class County Assessment Law, 72 P.S. § 5452.1
et seq., or other applicable law or ordinance.
[Ord. 436, 8/9/2016]
The exemption from taxes as authorized by this Part shall be
upon the property exempted and shall not terminate upon the sale,
exchange, or other alienation of such property unless otherwise provided.
[Ord. 436, 8/9/2016]
The provisions of this Part shall be severable except for the provisions concerning exemption set forth in §§ 24-603 and 24-604 hereof. If any other provisions of this Part shall be held to be illegal, invalid, or unconstitutional by final decision of a court of competent jurisdiction, then such contrary provision shall hereby be modified to the extent necessary to comply with such applicable law, decree, or order, and shall be enforceable to the extent permitted by such law. The remaining provisions of this Part shall remain in full force and effect despite said modification.
[Ord. 436, 8/9/2016]
Any ordinance or resolution or part of any ordinance or resolution
conflicting with the provisions of this Part is rescinded insofar
as the conflict exists.
[Ord. 436, 8/9/2016]
The Township Manager is authorized to draft rules and regulations,
if necessary, to implement this Part.
[Ord. 436, 8/9/2016]
This Part shall be effective upon enactment as provided under law; its provisions shall apply to all applications filed from and after the effective date hereof; and it shall remain in full force and effect until repealed or lapsed by its own terms as provided in § 24-611 hereof.
[Ord. 436, 8/9/2016]
This Part shall, upon enactment by the Township as provided
under law, remain and continue in full force and effect without annual
re-enactment for a period of 10 years from the effective date unless
terminated prior to that time by the Township in accordance with the
law; and it shall apply to any eligible building permitted for construction
and occupancy at any time during that ten-year period for which an
exemption request is applied for within said period; provided that
in no event shall any exemption be granted unless the permitted construction,
reconstruction or improvements are completed and occupancy is permitted
by the Township within said ten-year period.
[Ord. 436, 8/9/2016]
The terms of this Part and the implementation of the temporary
real property tax exemption granted hereunder are not contingent upon
the adoption of a similar LERTA ordinance or resolution by the School
District or by Allegheny County. However, the Township strongly encourages
the School District and Allegheny County to adopt similar provisions
as contained in this Part on a project-by-project basis, as previously
discussed with the School District and Allegheny County.