[Adopted 2-13-2017 by Ord. No. 5-2016]
Unless the context specifically and clearly indicates otherwise,
the meaning of terms and phrases used in this article shall be as
follows:
The Local Economic Revitalization Tax Assistance Act of the
Commonwealth, Act No. 76 of 1977, as amended and supplemented (72
P.S. § 4722 et seq.).
The City of Lower Burrell, Westmorland County, Pennsylvania,
acting by and through its Council, or, in appropriate cases, acting
by and through its authorized representatives.
The Commonwealth of Pennsylvania;
The County of Westmoreland, Pennsylvania, acting by and through
its Board of County Commissioners, or, in appropriate cases, acting
by and through its authorized representatives.
The area within the City identified in § 266-54 of this article;
Any industrial, commercial, or other business property located
in the designated area.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating any industrial,
commercial or other business property owned by any individual, association
or corporation and located in the designated area; "improvements"
does not include any ordinary upkeep or maintenance.
Includes the City, the county, and the School District;
Any individual, partnership, company, association, society,
trust, corporation, municipality, municipality authority or other
group or entity.
The Burrell School District, Westmoreland County, Pennsylvania,
acting by and through its Board of School Directors, or, in appropriate
cases, acting by and through its authorized representatives.
A.
This City does hereby designate the area located within the following
boundaries as a "deteriorated area" within the meaning of the Act,
and one in which the local taxing authorities may grant a tax exemption
pursuant to the provisions of the Act:
Tax Parcel ID No. 17-03-16-0-095, Tax Parcel ID No. 17-03-16-0-096,
and Tax Parcel ID, No. 17-03-16-0-097 owned by Widewaters as shown
on Exhibit 1 attached hereto and incorporated herein by reference.[1]
[1]
Editor's Note: Exhibit 1 is on file in the City offices.
B.
Any discrepancy between the description of the designated area in
this section and the area designated for the purposes of LERTA in
the LERTA District Resolution shall be resolved in favor of the LERTA
District Ordinance, it being the intent of the local taxing authority
to grant exemption to all new construction and improvements to the
eligible property within the area designated by the City.
There is hereby exempted from real property taxation of this
local taxing authority that portion of the additional assessment attributable
to the actual costs of new construction upon, or improvements to,
eligible property for which proper application has been made in accordance
with this article, subject to the limitations hereinafter set forth.
The exemption authorized by this article shall be in accordance
with the provisions and limitations hereinafter set forth.
The schedule of real property taxes to be exempted shall be
in accordance with the following percentage of the assessed valuation
of new construction or improvements to eligible property:
|
Tax Year(s) Following Completion of Construction
|
Exempt Portion of Assessed Valuation
|
|---|---|
|
Year One
|
100%
|
|
Year Two
|
90%
|
|
Year Three
|
80%
|
|
Year Four
|
70%
|
|
Year Five
|
60%
|
|
Year Six
|
50%
|
|
Year Seven
|
40%
|
|
Year Eight
|
30%
|
|
Year Nine
|
20%
|
|
Year Ten
|
10%
|
A tax exemption granted under this article shall first apply
in the tax year of a local taxing authority immediately following
the tax year in which the eligible new construction or improvements
are completed. Nothing in this article is intended to limit or prohibit,
nor shall it be construed as limiting or prohibiting, the levy of
interim real property taxes upon new construction or improvements
prior to completion thereof.
A tax exemption granted under this article shall be upon the
property exempted and shall not terminate upon the sale or exchange
of the property.
Any person who is an owner of eligible property and who desires
tax exemption pursuant to this article with respect to new construction
or improvements on an eligible property shall apply in writing for
such exemption on a form to be provided by the local taxing authorities
or tax assessment office at the address set forth on such form or,
if no address is set forth thereon, at the principal office of the
local taxing authorities, and said form must be received by a local
taxing authority within 60 days following the date of issuance of
a building permit for the new construction or improvements with respect
to which exemption is desired or, if no building permit is required
and no other notification of new construction or improvements is required
to be given to the City, within sixty (60) days following commencement
of construction.
A local taxing body shall make available to any person desiring
to apply for a tax exemption in accordance with this article an application
form ("the application") which shall require such person to supply
the following information:
A.
The name of the owner or owners of the eligible property;
B.
The location of the eligible property, including the tax parcel identification
number or numbers assigned to such property for real property tax
purposes;
C.
The type of new construction or improvements to be made on the eligible
property;
D.
The nature of the improvements to be made to the eligible property;
E.
The date on which the relevant building permit was issued or, if
no building permit is required, the date on which construction commenced
or the estimated date on which it shall commence, as appropriate;
F.
The cost or estimated cost of the new construction or improvements;
G.
Such additional information as a local taxing authority may reasonably
require.
A copy of the exemption request shall be forwarded by the property
owner to the local tax authorities and Westmoreland County tax assessment
office. The said assessment office shall, after completion of the
improvement, assess separately the improvement and calculate the amounts
of the assessment eligible for tax exemption in accordance with the
limits established by this article and shall notify the taxpayer and
the local taxing authorities of the reassessment and amounts of the
assessment eligible for exemption.
The cost of new construction or improvements to be exempted
and the schedule of taxes exempted at the time of an initial request
for tax exemption made in accordance with the further provisions of
this article shall be applicable to that exemption request, and any
subsequent amendments to this article, if any, shall not apply to
applications filed with a local taxing authority prior to their adoption.
If the property owner files a real estate tax assessment appeal
with the Westmoreland County Board of Assessment Appeals or Court
of Common Pleas and achieves a reduction in assessed value on the
eligible property for any of the years within the exemption schedule,
or any of the first three years following the 10th year of exemption,
then the property owner must repay the total amount of real estate
taxes that were previously exempted during the exemption schedule.
If during the ten-year exemption period or for three years thereafter,
the owner of the eligible property ceases using the improvements by
relocating the operations performed at the improvements, the owner
shall, upon demand of the local taxing authority, reimburse the local
taxing authority an amount equal to the annual real property taxes
that would have been paid at discount had the improvements not been
exempted from the real property taxes.
This article and the tax exemptions granted herein shall not
apply and shall not be available where:
A.
The property owner does not secure the necessary and proper permits
prior to improving the property;
B.
The property, as completed, does not comply with the laws, ordinances,
regulations, and codes of the Commonwealth of Pennsylvania, Westmoreland
County and the City of Lower Burrell;
C.
There are any delinquent taxes owed to the local taxing authority;
D.
The property owner fails to comply with the provisions of this article.
A.
Unless otherwise sooner repealed, extended, or amended by ordinance
of the City Council, the LERTA tax exemption contained within this
article shall terminate following application of the final exemption
in Year 10, subject to the time period for any repayment provision
provided in this article. The repayment provisions contained in this
article shall continue for three years after the end of the LERTA
tax exemption.
B.
This article may be renewed, extended, or amended at any time by
ordinance.
C.
Any amendment to or termination of this article shall not apply to
exemption requests initiated prior to the termination or adoption
of the amendment, nor shall it impact any repayment provision of this
article.
It is declared that enactment of this article and the provisions
hereof are for the benefit of the general health, safety and welfare
of inhabitants of the City of Lower Burrell and those purposes set
forth in the LERTA statute, 72 P.S. § 4722 et seq.
