[Adopted 10-20-2015 by Ord. No. 548 (Ch. 134, Art. XIII, of the 1982 Code)]
As used in this article, the following terms shall have the
meanings indicated:
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in the LERTA
area, including, without limitation, any such property which has been
the subject of an order by a government agency requiring the unit
to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations.
Repair, construction or reconstruction, including alterations
and additions and including new construction, having the effect of
rehabilitating a deteriorated property and one of the following: a)
it attains higher standards of safety, health, economic use or amenity;
or b) it is brought into compliance with laws, ordinances or regulations
governing such standards. In connection with any property used in
part for an industrial, commercial or other business use and in part
for a residential use, only the portion of the improvement of the
industrial, commercial or other business use portion of the property
shall be eligible for the benefits of this article.
This article relates to all deteriorated property in the LERTA
area, defined above.[1]
[1]
Editor's Note: The second Whereas clause in Ord. No. 548 defined
"LERTA area" as the corporate boundaries of the entirety of the Township
of Muhlenberg. Ordinance No. 548 is on file in the Township offices.
A.
There is hereby exempted from
all real property taxation assessed by the Township of Muhlenberg
the assessed valuation of improvement to deteriorated property.
A.
The exemption from real estate
property taxes assessed by the Township of Muhlenberg shall be that
portion of the additional assessment attributable to the actual cost
of improvement to deteriorated property. The date of improvement shall
be the date of issuance of the building permit, improvement record
or other required notification of construction.
B.
In any case, after the effective
date of this article, where deteriorated property is damaged, destroyed
or demolished by any cause or for any reason and the assessed valuation
of the property affected has been reduced as a result of said damage,
destruction or demolition, the exemption from real property taxation
authorized by this article shall be limited to that portion of new
assessment attributable to the actual cost of improvement that is
in excess of the original assessment that existed prior to damage,
destruction or demolition of the property.
A.
The schedule of real estate taxes
to be exempted for improvement to deteriorated property shall be in
accordance with the below portion of improvement to be exempted each
year:
|
Length
(year)
|
Portion Exempted
|
|---|---|
|
1
|
100%
|
|
2
|
90%
|
|
3
|
80%
|
|
4
|
70%
|
|
5
|
60%
|
|
6
|
50%
|
|
7
|
40%
|
|
8
|
30%
|
|
9
|
20%
|
|
10
|
10%
|
|
After the 10th year, the exemption shall terminate.
| |
B.
The exemption from taxes granted
under this article shall be upon the property and shall not terminate
upon the sale or exchange of the property.
C.
The exemption from taxes hereunder
shall be forfeited by the applicant and/or any subsequent owner of
the real estate for failure to pay nonexempt real estate taxes by
their due date, i.e., the last date upon which taxes may be paid without
penalty. Upon receipt of notice of nonpayment of nonexempt real estate
taxes, the Township shall discontinue the exemption provided for hereunder.
A.
An application for exemption
may be secured from the Township, 210 George Street, Reading, Pennsylvania,
and must be filed with the Township at the time a building or alteration
permit is secured or, if no building or alteration permit is required,
then at the time that construction commences.
B.
At the time a building or alteration
permit is secured for the construction of an improvement for which
an exemption is requested, or at the time construction commences if
no permit is required, the taxpayer shall apply to the Township for
the exemption provided for in this article. Request for the exemption
must be in writing certified in full, setting forth the following
information:
(1)
The date the building permit
or alteration permit was issued for said improvements.
(2)
The location of the property
to be improved.
(3)
The nature of the property
to be improved.
(4)
The type of improvement.
(5)
The summary of the plan of
the improvement.
(6)
The cost of the improvement
incurred by the owner.
(7)
Any and all additional information
the Township may require.
C.
A copy of the application for
exemption shall be forwarded to the Berks County Board of Assessment
Appeals (the "Berks County Tax Assessor") by the Township. Upon completion
of the improvements, the taxpayer shall notify the Township and the
Berks County Tax Assessor, so that the Berks County Tax Assessor can
assess the improvements separately for the purpose of calculating
the amount of assessment eligible for tax exemption in accordance
with the limits established in this article. The Township will then
obtain from the Berks County Tax Assessor the amount of the assessment
eligible for exemption and will notify the taxpayer. Appeals from
the assessments and the amount eligible for the exemption may be taken
by the taxpayer or the Township as provided by law. However, after
the initial assessment, the applicant waives the right to appeal the
assessment for the term of the program or exemption.
D.
The Township may, by ordinance
adopted from time to time, extend the time for filing an application
for exemption. However, in no event shall any one extension period
exceed three years.
E.
No tax exemption shall be granted
if the property owner does not secure the necessary and proper permits
prior to making an improvement to the property.
F.
No tax exemption shall be granted
for any property which has outstanding any notice of violation, citation
or similar notice of violation of any Township property or building
code, unless such violation is to be remedied in connection with the
work constituting the improvement.
This article shall become effective immediately as prescribed
by law.
No amendments to this article shall be effective unless consented
to by ordinance or resolution of each local taxing authority which
has consented to be bound by the terms of this article.
[Amended 8-17-2020 by Ord. No. 594]
This article shall automatically terminate on October 31, 2025;
provided, however, that any taxpayer who has received or applied for
the exemption granted by this article prior to the expiration date
herein provided shall, if said exemption is granted, be entitled to
the full exemption authorized herein.
