[Adopted 7-1-2015 by Ord.
No. 2935]
For the purposes of the interpretation and administration of
this article, the following definitions shall apply to the terms used
in this article:
The Borough of Wilkinsburg, located in Allegheny County.
The 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 in compliance
with laws, ordinances or regulations governing such standards of industrial,
commercial, mixed-use or other business structures which results in
a tax assessment increase from the Allegheny County Office of Property
Assessments. Ordinary upkeep and maintenance shall not be deemed an
improvement.
The Joint Committee on Administrative Process to Reclaim
Vacant Properties comprised of the Wilkinsburg Borough Council President,
the Wilkinsburg Borough Council Finance Chair, the Wilkinsburg Borough
Manager, the Wilkinsburg District Board President, the Wilkinsburg
School District Board Finance Chair, and the Wilkinsburg School District
Director of Business Affairs and/or their respective designees.
A county, city, borough, incorporated town, township, school
district or home rule municipality having authority to levy real property
taxes.
Repair, construction or reconstruction, including alterations
and additions, so that a structure can legally accommodate more than
one type of occupancy. For example, the reconstruction for the purpose
of containing a retail use on the first floor with residential dwelling
unit above is an example of mixed-use improvements.
The building or erection of dwelling units upon vacant land
or land specifically prepared to receive such structures.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a structure so
that it becomes habitable or attains higher standards of housing safety,
health or amenity or is brought into compliance with laws, ordinances
or regulations governing housing standards; ordinary upkeep and maintenance
shall not be deemed an improvement.
The Wilkinsburg School District, located in Allegheny County.
In consideration of the substantial amount of deteriorated property
located within its primary business district, the eligible areas shall
include Penn Avenue properties between Peebles Street and E. Swissvale
Avenue and Wood Street between Wallace Avenue and Rebecca Street.
Improvements eligible for the enhanced temporary tax exemption
in accordance with the provisions set forth hereinafter include residential
construction, residential improvements, business improvements, and
mixed-use construction or improvements.
A.
The Borough of Wilkinsburg hereby temporarily exempts from real property taxation the assessment attributable to improvements to eligible properties as defined in § 237-59.9 and § 237-59.10. Said temporary exemption is automatically revocable in the event of one of the following: 1) failure to pay any property tax due on any property within the Borough of Wilkinsburg, in full, within 60 days of becoming due; or 2) failure to abate a building or housing code violation on any property within the Borough of Wilkinsburg as provided for in the notice of violation; or 3) willfully or negligently failing to provide accurate information on the application form. The Borough Manager, or his or her designee, shall verify that these conditions are met by temporary tax exemption grantees on an annual basis. There shall be no tax relief of tax on the assessed valuation attributable to land. Temporary tax exemption for such improvements to eligible properties will begin in the tax year following the completion of the improvement and will be provided in accordance with the following schedule:
|
Year
|
Percentage of Assessed Value of Improvements Exempt From Taxation
|
|---|---|
|
1
|
100.0%
|
|
2
|
100.0%
|
|
3
|
100.0%
|
|
4
|
100.0%
|
|
5
|
100.0%
|
|
6
|
83.3%
|
|
7
|
66.7%
|
|
8
|
50.0%
|
|
9
|
33.3%
|
|
10
|
16.7%
|
|
11
|
No tax exemption shall apply.
|
B.
After the 10th year immediately following the year upon which the
improvement becomes assessable, the exemption shall terminate. To
be eligible for temporary tax exemption under this article, construction
of the improvement must commence within one year following the issuance
of a building permit for the improvement, and such construction must
be completed within two years following the issuance of a building
permit for the improvement. The Borough Manager, or his or her designee,
shall verify these requirements have been met.
Tax exemption on the additional assessment shall be attributable
to the actual cost of the residential improvements or residential
construction or up to the maximum cost of $250,000 per dwelling unit.
In the case of mixed-use improvements or mixed-use construction, this
maximum cost per dwelling unit shall only apply to the residential
portion of the development.
Any person, organization, corporation, limited liability company,
partnership or association desiring tax exemption pursuant to this
article shall notify the Borough Manager or his/her designee in writing
on a form prescribed by the Borough Manager or his/her designee submitted
at the time such person, organization, corporation, limited liability
company, partnership or association applies for a building permit
for the construction of the improvement. The Borough Manager or his/her
designee shall submit said applications to the Joint Committee, which
will either approve or reject said application. Applications for temporary
tax exemption not submitted to the Borough Manager or his/her designee
at the time of applying for a building permit will not be eligible
for tax exemption hereunder. The Borough Council for the Borough of
Wilkinsburg authorizes the Joint Committee to annually review the
application for temporary tax exemption and make changes to said application
consistent with the provisions of this article without a formal vote
by the Borough Council for the Borough of Wilkinsburg. The application
for temporary tax exemption must set forth, at least, the following
information:
A.
The identity of the property that is to be improved by reference
to the adjoining street, road or highway and the block and lot or
tax parcel number of the property as designated by the Real Estate
Division of Allegheny County;
B.
A title report issued within 60 days of application with the identity
of the current owner of record, or person or entity having an equitable
interest in the property, and any person or entity having a financial
interest in either the property or the planned improvement;
C.
The date the building permit was issued for the planned improvement(s);
D.
A summary of the plan of eligible improvements;
E.
An estimate of the cost of the planned eligible improvements;
F.
The date of the last assessment and documentation of the last assessed
value; and
G.
Such other additional information as may be required to determine
eligibility for the exemption by the Borough Manager or his/her designee
or the Joint Committee.
The exemption from taxes authorized by this article shall be
upon the property exempted and shall not terminate upon the sale,
conveyance, bequest or other alienation of such property.
The article shall become effective within the Borough without
the necessity of the adoption of similar tax relief ordinance by any
of the other local taxing authorities.
The provisions of this article shall continue in full force
and effect unless terminated by Wilkinsburg Borough Council. The repeal
of this article shall not affect any completed application for exemption
received by the Wilkinsburg Borough Council before the effective date
of repeal, as to which the terms of this article shall continue to
apply.
The following miscellaneous provisions shall be applicable:
A.
The Wilkinsburg Borough Council may condition or restrict approval
of any tax relief as permitted by law.
B.
Where any such condition or restriction is imposed, the taxpayer
receiving such tax relief shall comply with any such condition or
restriction and shall provide documentation of compliance at least
annually and upon such other reasonable request by the Borough. Should
the taxpayer fail to comply, the Borough reserves the right to terminate
the taxpayer's relief.
C.
In the event of any local agency hearings before the Joint Committee,
should the applicant desire that a stenographic record be made of
any proceedings, the applicant shall be responsible for the payment
of any and all costs associated with the same. Where costs are anticipated
to be incurred on behalf of the applicant, the applicant shall be
required to deposit with the Borough Manager in advance an amount
reasonably anticipated to be incurred. Should the deposit exceed the
costs actually incurred, the Borough Manager shall refund any excess.
Should the deposit not be sufficient, the Borough Manager shall promptly
notify the applicant, and the applicant shall immediately pay the
excess amount due in advance of any further proceedings.
