[Adopted 5-8-2014 by Ord.
No. 1224 (Ch. 236, Art. XIV, of the 1999 Code)]
As used in this Part, the following terms shall have the meanings
indicated:
The value of a parcel of real property as established by
the Allegheny County Office of Property Assessment or the Court of
Common Pleas of Allegheny County pursuant to the provisions of Articles
209 and 210 of the Allegheny County Administrative Code and the Second
Class County Assessment Law, 72 P.S. § 5452.1, or such other
applicable law or ordinance that shall constitute the proper legal
basis for the assessment and levy of taxes on real property located
in the Borough of Homestead.
The specific areas within the Central Business District of
the Borough of Homestead, generally following Eighth Avenue/PA Route
837, as more particularly depicted on the map captioned "Steel Valley
Redevelopment Area," kept on file in the Homestead Borough Manager's
office and attached as Attachment "A" to Resolution 53-08-RE of the
Council of the County of Allegheny, 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, 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, constitute 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 are 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 an "impoverished area" as certified by the Department
of Community and Economic Development under the criteria set forth
in the Act of November 29, 1967, P.L. 636, No. 292, known as the "Neighborhood
Assistance Act,"[1] or 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."[2]
Any industrial, commercial, or other business property owned
by a property owner and located in the deteriorated areas, 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 Borough of Homestead resulting from increased assessed
valuation attributable to the actual cost of improvement(s), as defined
herein, made to deteriorated property within the deteriorated areas
for the period of time set forth in § 24-1003.2 herein.
Repair, construction, or reconstruction, including alternations
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 shall not be deemed an improvement.
The improvement of a deteriorated property 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 or otherwise.
The rebuilding or renovating 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.
All Homestead Borough taxes, charges, fees, rents, liens
or claims due and unpaid by the owner of the deteriorated property
or assessed against the deteriorated property at the time of an application
for an exemption or at any time thereafter during the term of the
exemption, including all penalties, additions, interest, attorney
fees, and costs due on such delinquent taxes, charges, fees, rents,
liens or claims.
The twelve-month period from January 1 to December 31 annually.
1.
Any property owner who does
not have a tax delinquency on any property located within Homestead
Borough undertaking a project within the deteriorated area which qualifies
as a construction or reconstruction or improvement(s) project may
apply for and receive from the Borough of Homestead an exemption from
Borough real property taxes due to the increased or additional assessed
valuation attributable to construction or reconstruction or improvement(s),
in the amounts and in accordance with the provisions and limitations
set forth in this Part.
2.
Any property with a tax delinquency
is not eligible for the exemption set forth in this Part until such
time as the tax delinquency status ceases to exist.
1.
Any property owner whose property
is located within the deteriorated area and who makes construction,
reconstruction or improvement(s) to such property may apply for and
receive from the Borough of Homestead an exemption from real property
taxes due to the increased or additional tax assessment attributable
to the construction, reconstruction, or improvement(s) made, in the
amounts and in accordance with the provisions and limitations set
forth in this Part.
2.
The exemption shall be 100%
upon the assessed valuation attributable to the construction, reconstruction,
or improvement(s) in the first year. In each succeeding year, the
exemption shall decline by 20%. In the sixth year and all succeeding
years, the exemption shall end and the entire property [land and structure(s)]
shall be fully taxable.
3.
There is no exemption granted
on the assessed valuation attributable to land.
4.
There is no exemption granted,
and any existing exemption shall be immediately and permanently revoked,
if there exists any tax delinquency with respect to the property or
any other property owned in the Borough of Homestead by the owner.
1.
Within 30 days of the time a
building permit is secured by a property owner, the property owner
desiring the temporary real estate tax exemption provided by this
Part shall file a request in writing for exemption on a form (hereinafter
the "exemption request") prescribed by Homestead Borough. The property
owner shall file the completed form with both Homestead Borough and
the Allegheny County Office of Property Assessment.
2.
The property owner must provide
and certify on the exemption request the following information:
A.
Name and address of property
owner;
B.
Lot and block number (a/k/a
"county parcel identification number") of the property;
C.
The initial assessed valuation
of the property;
D.
The current-year taxes on the
property;
E.
The date the building permit
was issued for the construction, reconstruction, or improvement(s);
F.
A summary of the plan for the
construction, reconstruction, or improvement(s);
G.
The anticipated date of completion;
H.
The actual costs of construction,
reconstruction, or improvement(s);
I.
A statement confirming that
there is not a tax delinquency on the property;
J.
Such other information as may
be necessary or relevant in a particular case to process the application
for exemption;
K.
Planned use of the property
and certification that the property will be used in a manner that,
at all times, complies with the provisions and limitations set forth
in this Part.
3.
When the construction, reconstruction,
or improvement(s) has/have been completed, the property owner shall
notify Homestead Borough and the Allegheny County Office of Property
Assessment in writing. Such notice must occur within 90 days of completion.
The notice of completion shall include the following information:
A.
Name and address of property
owner;
B.
Lot and block number (a/k/a
"County parcel identification number") of the property;
C.
The date that the construction,
reconstruction, or improvement(s) was/were completed;
D.
Any modification to the plan
of construction, reconstruction, or improvement(s) as previously submitted;
E.
The final, adjusted actual
costs of construction, reconstruction, or improvement(s);
F.
Certification that the use
of the property or properties is or will be in compliance with the
provisions and limitations set forth in this Part.
4.
After the notice of completion
is submitted to Homestead Borough and the Allegheny County Office
of Property Assessment, the Allegheny County Office of Property Assessment
shall perform a reassessment of the property to determine the valuation
attributable to the construction, reconstruction, or improvement(s)
eligible for exemption under this Part. Nothing in this Part shall
impede the ability of either the property owner or the Borough of
Homestead from lodging an appeal challenging the reassessment as otherwise
provided by law.
This Part shall enter into effect immediately following its
adoption. The provisions of this Part shall apply to all applications
filed from and after the effective date hereof for a period of 10
years from this Part's effective date, unless this Part is otherwise
terminated or amended in accordance with applicable law to expressly,
or by necessary implication, provide otherwise.
