[Adopted 5-20-2019 by Ord. No. 1919]
As used in this article, the following words and phrases shall
have the meaning set forth below:
City of Warren, Warren County, Pennsylvania.
That portion of the municipality which the municipal governing
body determines to be physically blighted on the basis of one or more
of the following standards:
The residential buildings, by reason of age, obsolescence, inadequate
or outmoded design or physical deterioration have become economic
and/or social liabilities.
The residential buildings are substandard or unsanitary for
healthful and safe living purposes.
The residential buildings are overcrowded, poorly spaced, or
are so lacking in light, space and air as to be conducive to unwholesome
living.
The residential buildings are faultily arranged, cover the land
to an excessive extent or show a deleterious use of land, or exhibit
any combination of the above which is detrimental to health, safety
or welfare.
A significant percentage of buildings used for residential purposes
is more than 20 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 residential purposes.
A disproportionate number of tax exempt or delinquent properties
exists in the area.
A house, double house or duplex, townhouse or row house,
apartment, or any building intended for occupancy as living quarters
by an individual, a family or families or other groups of persons,
which living quarters contain a kitchen or cooking equipment for the
exclusive use of the occupant or occupants.
The building or erection of dwelling units, as defined above,
upon vacant land or land specifically prepared to receive such structures.
A.Â
The amount to be exempted shall be upon the newly constructed dwelling
unit or units exempted.
B.Â
If the exempted eligible improvements are destroyed, damaged or demolished
by any cause, or for any reason, the assessed valuation of the property
will be reduced as a result of such destruction, damage or demolition;
in such case, the exemption from real property taxes authorized by
this article shall be limited to that portion of the new assessment
attributable to the actual cost of the improvement that is in excess
of the original assessment that existed prior to the destruction,
damage or demolition of the property.
C.Â
The exemption from real property taxes as provided for herein shall
be forfeited by the applicant and/or the subsequent owner of the real
estate for failure to pay nonexempt real estate taxes by their due
date, i.e., the last day upon which taxes may be paid without penalty.
Upon receipt of a notice of nonpayment of nonexempt real estate taxes,
the City shall direct the County Assessment Office to discontinue
the exemption provided for herein, effective the year that the taxes
are delinquent and continuing for the remainder of the exemption period.
D.Â
If a property containing new residential construction is granted
tax exemption pursuant to this article, the property shall not, during
the exemption period, be considered as a factor in assessing the value
of other properties in the same area.
E.Â
The cost of improvements to be exempted and the exemption period
existing at the time of the initial request for tax exemption shall
be applicable to that exemption request, and subsequent amendments
to this article, if any, shall not apply to requests initiated prior
to their adoption.
A.Â
The schedule for exemption of taxes on eligible improvements shall
be 100% of the taxes due on the eligible improvements for five years,
commencing on the date that a certificate of occupancy is issued.
B.Â
The exemption from taxes granted under this section shall be upon
the property and shall not terminate upon the sale or exchange of
the property.
A.Â
The following shall be placed on the building permit application
form:
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Notice to Taxpayers
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Under the provisions of Ordinance No._____, you may be entitled
to a property tax exemption on your contemplated alteration or new
construction. An application for exemption may be secured from the
Code Enforcement Office of the City of Warren and must be filed with
the City of Warren at the time a building permit is secured.
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A.Â
Any taxpayer desiring an exemption pursuant to this article shall
apply in writing to each local taxing authority granting such exemption
on a form provided by such local taxing authority, at the time a building
permit for the project is secured.
B.Â
At the time a building permit is secured for the construction of
improvement for which an exemption is requested, the taxpayer shall
apply to the City Manager for the exemption provided for in this article.
Request for the exemption must be in writing, certified in full as
prescribed by the City of Warren, setting forth the following information:
C.Â
A copy of the request for exemption shall be forwarded to the County
of Warren Assessment Office by the City Codes Office. Upon completion
of the improvement or new construction, the taxpayer shall notify
the City Codes Office so that it may have the Assessor 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 City of Warren will then obtain from
the Assessor the amount of the assessment eligible for exemption and
will notify the taxpayer. Appeals from the reassessment and the amount
eligible for the exemption may be taken by the taxpayer or a local
taxing authority, as provided by law.
