[Adopted 5-19-2021 by Ord. No. 21-08]
This article shall be known as and may be cited as the "Norristown
Mixed Use Tax Incentive Program (M-TIP) Ordinance."
The purpose of this article is to encourage investment and reinvestment
in the housing inventory in the Municipality of Norristown pursuant
to the authority contained in the Tax Exemption and Mixed-Use Incentive
Program Act, (Act of July 14, 2020, P.L., No. 61).[1]
[1]
Editor's Note: See 72 P.S. § 4712-101 et seq.
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
The Montgomery County Assessment Office.
Montgomery County, Pennsylvania.
A property located in a deteriorating area and on which an
owner is proposing to develop or construct mixed-use housing and development.
The area or areas of the Municipality as determined by Municipal
Council of the Municipality, after public hearing and notice, to be
deteriorating or physically blighted as defined in the Act of July
14, 2020, P.L., No. 61, known as the "Tax Exemption and Mixed-Use
Incentive Program Act"[1] and as set forth in § 291-119 of this article.
Repair, construction or reconstruction, including alterations
and additions, to an existing property, 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 constitute rehabilitation.
This term shall also include new construction.
The Norristown Mixed-Use Tax Incentive Program as authorized
by this article.
Any urban, suburban, village development or single building
that combines residential, commercial, cultural, institutional or
industrial uses to provide more efficiency for the community in terms
of space, transportation and economic development.
The annual real estate taxes as levied by the Municipality
of Norristown on real property located within its jurisdiction. It
does not include any other taxes that are imposed or may be imposed
by the Municipality against any owner including, but not limited to
amusement taxes, business and mercantile taxes or other Act 511 taxes.
The Municipality of Norristown.
Any person having a legal or equitable interest in the deteriorated
property as recorded in the official records of the Recorder of Deeds
office of the County evidencing the holder of title to the property.
This term shall include any subsequent owner of the property following
the filing of an initial M-TIP application or the approval of a tax
exemption under M-TIP.
Those ordinances adopted by the Municipality that regulate
the maintenance or development of real property. The term includes,
but is not limited to, a building code, housing code and public safety
code.
A violation of a state law or property maintenance code that
poses an immediate imminent threat to the health and safety of a dwelling
occupant, occupants in surrounding structures or passersby.
[1]
Editor's Note: See 72 P.S. § 4712-101 et seq.
Pursuant to the provision of Act of July 14, 2020, P.L., No.
61, known as the "Tax Exemption and Mixed-Use Incentive Program Act,"[1] the Municipality authorizes the granting of an exemption
from Municipal real estate taxes on the increased assessed valuation
of the actual cost of improvements that are for mixed-use housing
and development as defined herein, the increase of which is directly
attributable to said improvements for mixed-use housing and development
on deteriorated property located in a deteriorating area as set forth
herein. The exemption granted herein shall be in such amounts and
in accordance with the provisions and limitations as provided herein
and shall be applicable to only that portion of the assessment attributable
to the improvements for mixed-use housing and development made to
the deteriorated property.
[1]
Editor's Note: See 72 P.S. § 4712-101 et seq.
For purposes of this article and for eligibility to participate
in the M-TIP (Norristown Mixed-Use Tax Incentive Program), the following
area or areas are hereby designated as deteriorated areas:
A.
M-TIP AREA A - Those parcels located within the Municipality and
within the boundary line with cross hatching on along the waterfront
and within the downtown area of the Municipality as shown on the attached
map[1] and as contained within the following written boundary
description:
(1)
Starting at the intersection of the center line of West Elm
Street and the center line of Markley Street; thence, southeast along
the center line of West Elm Street to the intersection of the center
line of West Elm Street and the extension of the western property
line of 138 West Elm Street (Parcel # 13-00-10796-00-9);
(2)
Thence, at the intersection of the center line of West Elm Street
and the western property line extension of 138 West Elm Street (Parcel
# 13-00-10796-00-9), southeast along the western property line of
138 West Elm Street (Parcel # 13-00-10796-00-9), and then along the
rear property lines of 132 West Elm Street (Parcel # 13-00-10792-00-4),
134 West Elm Street (Parcel # 13-00-10788-00-8), 128 West Elm Street
(Parcel # 13-00-10780-00-7 & Parcel # 13-00-10784-00-3), 126 West
Elm Street (Parcel # 13-00-10776-00-2), 124 West Elm Street (Parcel
# 13-00-10772-00-6), 122 West Elm Street (Parcel # 13-00-10768-00-1),
120 West Elm Street (Parcel # 13-00-10764-00-5), 118 West Elm Street
(Parcel # 13-00-10760-00-9), 116 West Elm Street (Parcel # 13-00-10756-00-4),
114 West Elm Street (Parcel # 13-00-10752-00-8), 112 West Elm Street
(Parcel # 13-00-10748-00-3), 110 West Elm Street (Parcel # 13-00-10744-00-7),
108 West Elm Street (Parcel # 13-00-10740-00-2), 106 West Elm Street
(Parcel # 13-00-10736-00-6), 104 West Elm Street (Parcel # 13-00-10732-00-1),
102 West Elm Street (Parcel # 13-00-10728-00-5) to the southwest corner
of 877 Cherry Street (Parcel # 13-00-08240-00-9). Thence, from this
corner, follow the rear property lines of 875 Cherry Street (Parcel
# 13-00-08236-00-4) and 873 Cherry Street (Parcel # 13-00-08232-00-8)
to the southwest corner of 873 Cherry Street. Thence, follow the southern
property line of 873 Cherry Street to the intersection of the southern
property line extension of 873 Cherry Street and the center line of
Cherry Street;
(3)
Thence, at the intersection of the property line extension of
873 Cherry Street and the center line of Cherry Street, southwest
along the center line of Cherry Street to the intersection of the
center line of Cherry Street and the extension of the northern property
line of 727 Cherry Street (Parcel # 13-00-08212-00-1);
(4)
Thence, at the intersection of the center line of Cherry Street
and the extension of the northern property line of 727 Cherry Street,
northwest along the property line of 727 Cherry Street to the intersection
of the property line of 727 Cherry Street and lands now or formerly
owned by Stony Creek Complex LLC (Parcel # 13-00-25488-00-5);
(5)
Thence, at the intersection of the property line of 727 Cherry
Street and the lands now or formerly owned by Stony Creek Complex
LLC, southwest along the rear property lines of 727 Cherry Street
(Parcel # 13-00-08212-00-1), 725 Cherry Street (Parcel # 13-00-08208-00-5),
723 Cherry Street (Parcel # 13-00-08204-00-9), 721 Cherry Street (Parcel
# 13-00-08200-00-4), 719 Cherry Street (Parcel # 13-00-08196-00-8),
717 Cherry Street (Parcel # 13-00-08192-00-3), 715 Cherry Street (Parcel
# 13-00-08188-00-7), 713 Cherry Street (Parcel # 13-00-08184-00-2),
711 Cherry Street (Parcel # 13-00-08180-00-6), 709 Cherry Street (Parcel
# 13-00-08176-00-1), 707 Cherry Street (Parcel # 13-00-08172-00-5),
and 705 Cherry Street (Parcel # 13-00-08172-01-4), to the intersection
of the extension of the western property line of 705 Cherry Street
and the center line of Franklin Alley;
(6)
Thence, at the intersection of the extension of the western
property line of 705 Cherry Street and the center line of Franklin
Alley, southwest along Franklin Alley to the intersection of the center
line of Franklin Alley and the center line of Quaker Alley;
(7)
Thence, at the intersection of the center line of Franklin Alley
and the center line of Quaker Alley, northwest along Quaker Alley
to the intersection of the center line of Quaker Alley and the extension
of the western property line of 137 West Marshall Street (Parcel #
13-00-25460-00-6);
(8)
Thence, from the intersection of the center line of Quaker Alley
and the extension of the western property line of 137 West Marshall
Street, southwest along the property line of 137 West Marshall Street
to the northeast corner of 139 West Marshall Street (Parcel 13-00-25464-00-2);
(9)
Thence, from the intersection of the western property line of
137 West Marshall Street and the northeastern corner of 139 West Marshall
Street, northwest along the rear property lines of 139 West Marshall
Street, 141 West Marshall Street (Parcel # 13-00-25468-00-7), 143
West Marshall Street, (Parcel # 13-00-25472-00-3), 145 West Marshall
Street (Parcel # 13-00-25480-00-4), and 147 West Marshall Street (Parcel
# 13-00-25484-00-9) to the northwest corner of 147 West Marshall Street;
(10)
Thence, at the northwest corner of 147 West Marshall Street,
southwest along the property line of 147 West Marshall Street to the
intersection of the extension of western property line of 147 West
Marshall Street and the center line of West Marshall Street;
(11)
Thence, at intersection of the extension of the western property
line of 147 West Marshall Street and the center line of West Marshall
Street, northwest along the center line of West Marshall Street to
intersection of the center line of West Marshall Street and the center
line of Barbadoes Street;
(12)
Thence, at intersection of the center line of West Marshall
Street and the center line of Barbadoes Street, southwest along the
center line of Barbadoes Street to the intersection of the center
line of Barbadoes Street and the center line of Ann Street;
(13)
Thence, at intersection of the center line of Barbadoes Street
and the center line of Ann Street, southeast along the center line
of Ann Street to the intersection of the center line of Ann Street
and the center line of Cherry Street;
(14)
Thence, at intersection of the center line of Ann Street and
the center line of Cherry Street, northeast along the center line
of Cherry Street to the intersection of the center line of Cherry
Street and the center line of West Airy Street;
(15)
Thence, at intersection of the center line of Cherry Street
and the center line of West Airy Street, southeast along the center
line of West Airy Street to the intersection of the center line of
West Airy Street and the center line of Maple Alley;
(16)
Thence, at intersection of the center line of West Airy Street
and the center line of Maple Alley, northeast along the center line
of Maple Alley to the intersection of the center line of Maple Alley
and the center line of East Marshall Street;
(17)
Thence, at intersection of the center line of Maple Alley and
the center line of West Marshall Street, southeast along the center
line of West Marshall Street to the intersection of the center line
of East Marshall Street and the center line of Willow Street;
(18)
Thence, at intersection of the center line of East Marshall
Street and the center line of Willow Street, northeast along the center
line of Willow Street to the intersection of the center line of Willow
Street and the center line of East Oak Street;
(19)
Thence, at intersection of the center line of Willow Street
and the center line of East Oak Street, northwest along East Oak Street
to the intersection of the center line of East Oak Street and the
extension of the western property line of 815 Dekalb Street (Parcel
# 13-00-09996-00-8);
(20)
Thence, at the intersection of the center line of East Oak Street
and the extension of the western property line of 815 Dekalb Street,
northeast along the western property line of 815 Dekalb Street to
the intersection of the western property line of 815 Dekalb Street
and the southern property line of 821 Willow Street (Parcel # 13-00-17016-00-8);
(21)
Thence, at the intersection of the western property line of
815 Dekalb Street and the southern property line of 821 Willow Street,
southeast along the southern property line of 821 Willow Street to
the intersection of the extension of the southern property line of
821 Willow Street and the center line of Willow Street;
(22)
Thence, at intersection of the extension of the southern property
line of 821 Willow Street and the center line of Willow Street, northeast
along the center line of Willow Street to the intersection of the
center line of Willow Street and the center line of East Elm Street;
(23)
Thence, at intersection of the center line of Willow Street
and the center line of East Elm Street, southeast along the center
line of East Elm Street to the intersection of the center line of
East Elm Street and the center line of Polk Alley;
(24)
Thence, at intersection of the center line of East Elm Street
and the center line of Polk Alley, southwest along the center line
of Polk Alley to the intersection of the center line of Polk Alley
and the center line of East Oak Street;
(25)
Thence, at intersection of the center line of Polk Alley and
the center line of East Oak Street, southeast along the center line
of East Oak Street to the intersection of the center line of East
Oak Street and the center line of Green Street;
(26)
Thence, at intersection of the center line of East Oak Street
and the center line of Green Street, southwest along the center line
of Green Street to the intersection of the center line of Green Street
and the center line of East Chestnut Street;
(27)
Thence, at intersection of the center line of Green Street and
the center line of East Chestnut Street, northwest along the center
line of East Chestnut Street to the intersection of the center line
of East Chestnut Street and the center line of Polk Alley;
(28)
Thence, at intersection of the center line of East Chestnut
Street and the center line of Polk Alley, southwest along the center
line of Polk Alley to the intersection of the center line of Polk
Alley and the center line of East Marshall Street;
(29)
Thence, at intersection of the center line of Polk Alley and
the center line of East Marshall Street, southeast along the center
line of East Marshall Street to the intersection of the center line
of East Marshall Street and the center line of Green Street;
(30)
Thence, at intersection of the center line of East Marshall
Street and the center line of Green Street, southwest along the center
line of Green Street to the intersection of the center line of Green
Street and the center line of East Airy Street;
(31)
Thence, at intersection of the center line of Green Street and
the center line of East Airy Street, southeast along the center line
of East Airy Street to the intersection of the center line of East
Airy Street and the center line of Arch Street;
(32)
Thence, at intersection of the center line of East Airy Street
and the center line of Arch Street, northeast along the center line
of Arch Street to the intersection of the center line of Arch Street
and the center line of Clay Alley;
(33)
Thence, at intersection of the center line of Arch Street and
the center line of Clay Alley, southeast along the center line of
Clay Alley to the intersection of the center line of Clay Alley and
the center line of Walnut Street;
(34)
Thence, at intersection of the center line of Clay Alley and
the center line of Walnut Street, southwest along the center line
of Walnut Street to the intersection of the center line of Walnut
Street and the extension of the northern property line of 407 East
Main Street (no parcel number);
(35)
Thence, at the intersection of the center line of Walnut Street
and the extension of the northern property line of 407 East Main Street,
following along the northern and eastern property line of 407 East
Main Street to the intersection of the extension of the eastern property
line of 407 East Main Street and the center line of East Main Street;
(36)
Thence, at intersection of the extension of the eastern property
line of 407 East Main Street and the center line of East Main Street,
southeast along the center line of East Main Street to the intersection
of the center line of East Main Street and the center line of Franklin
Street;
(37)
Thence, at intersection of the center line of East Main Street
and the center line of Franklin Street, southwest along the center
line of Franklin Street to intersection of the center line of Franklin
Street and the center line of East Lafayette Street;
(38)
Thence, at the intersection of the center line of Franklin Street
and the center line of East Lafayette Street, southeast along the
center line of East Lafayette Street to the intersection of East Lafayette
Street and the center line of Ford Street;
(39)
Thence, at intersection of the center line of East Lafayette
Street and the center line of Ford Street, southwest along the center
line of Ford Street to the water's edge of the Schuylkill River;
(40)
Thence, at the intersection of the center line of Ford Street
and the water's edge of the Schuylkill River, northwest along
the water's edge of the Schuylkill River to the intersection
of the water's edge of the Schuylkill River and the center line
of the SEPTA railroad tracks;
(41)
Thence, at the intersection of the Schuylkill River Edge of
water and the center line of the SEPTA railroad tracks, northeast
along the center line of the SEPTA railroad tracks to the intersection
of the center line of the SEPTA railroad tracks in the westbound direction;
(42)
Thence, at the intersection of the center line of the SEPTA
railroad tracks and the westbound railroad tracks, southwest along
the SEPTA railroad tracks to the intersection of the westbound railroad
tracks and the water's edge of the Schuylkill River;
(43)
Thence, at the intersection of the westbound railroad tracks
and the water's edge of the Schuylkill River, northwest along
the water's edge of the Schuylkill River to the intersection
of the water's edge of the Schuylkill River and the center line
of the Stony Creek;
(44)
Thence, at intersection of water's edge of the Schuylkill
River and the center line of the Stony Creek, northeast along the
center line of the Stony Creek to the intersection of the center line
of the Stony Creek and the center line of West Main Street;
(45)
Thence, at the intersection of the center line of Stony Creek
and the center line of West Main Street, northwest along the center
line of West Main Street to the intersection of the center line of
West Main Street and the center line of Astor Street;
(46)
Thence, at intersection of the center line of West Main Street
and the center line of Astor Street, northeast along the center line
of Astor Street to intersection of the center line of Astor Street
and the center line of West Airy Street;
(47)
Thence, at intersection of the center line of Astor Street and
the center line of West Airy Street, southeast along the center line
of West Airy Street to the intersection of the center line of West
Airy Street and the extension of the eastern property line of 508
Astor Street (Parcel # 13-00-02632-00-1);
(48)
Thence, at the intersection of West Airy Street and the extension
of the eastern property line of 508 Astor Street (Parcel # 13-00-02632-00-1),
northeast along the rear property lines of 508 Astor Street (Parcel
# 13-00-02632-00-1), 510 Astor Street (Parcel # 13-00-02636-00-6),
512 Astor Street (Parcel # 13-00-02640-00-2), 514 Astor Street (Parcel
# 13-00-02644-00-7), 516 Astor Street (Parcel # 13-00-02648-00-3),
520 Astor Street (Parcel # 13-00-02652-00-8), 522 Astor Street (Parcel
# 13-00-02656-00-4), 526 Astor Street (Parcel # 13-00-02660-00-9),
528 Astor Street (Parcel # 13-00-02664-00-5), 530 Astor Street (Parcel
# 13-00-02668-00-1), 532 Astor Street (Parcel # 13-00-02672-00-6)
to a corner of 536 Astor Street (Parcel # 13-00-02676-00-2);
(49)
Thence, from a corner of 536 Astor Street to the intersection
of the southern property line extension of 536 Astor Street to the
center line of Corson Street;
(50)
Thence, at the intersection of the southern property line extension
of 536 Astor Street and the center line of Corson Street, northeast
along the center line of Corson Street to the intersection of the
center line of Corson Street and the center line of West Blackberry
Alley;
(51)
Thence, at the intersection of the center line of Corson Street
and the center line of West Blackberry Alley, southeast along the
center line of West Blackberry Alley to the intersection of the center
line of West Blackberry Alley and the SEPTA right-of-way line;
(52)
Thence, at the intersection of the center line of West Blackberry
Alley and the SEPTA right-of-way line, northeast along the SEPTA right-of-way
line to the intersection of the SEPTA right-of-way line and the center
line of West Elm Street;
(53)
Thence, at the intersection of the SEPTA right-of-way and the
center line of West Elm Street, northwest along the center line of
West Elm Street to the intersection of the center line of West Elm
Street and the center line of Chain Street;
(54)
Thence, at the intersection of the center line of West Elm Street
and the center line of Chain Street, northeast along the center line
of Chain Street to the intersection of the center line of Chain Street
and the property line of lands now or formerly owned by Oscar LLC
(Parcel # 13-00-10669-00-1);
(55)
Thence, at the intersection of the center line of Chain Street
and the property line of lands now or formerly owned by Oscar LLC.
(Parcel # 13-00-10669-00-1), northeast to the intersection of the
property line of lands now or formerly owned by Oscar LLC. (Parcel
# 13-00-10669-00-1) and the property line of the SEPTA right-of-way
(Parcel # 13-00-10925-10-6);
(56)
Thence, at the intersection of the property line of lands now
or formerly owned by Oscar LLC. (Parcel # 13-00-10669-00-1) and the
property line of the SEPTA right-of-way (Parcel # 13-00-10925-10-6),
southeast to the intersection of the lands now or formerly owned by
Oscar LLC. (Parcel # 13-00-10669-00-1) and the rear property line
of 1007 Markley Street (Parcel # 13-00-23644-00-4);
(57)
Thence, from the intersection of the lands now or formerly owned
by Oscar LLC. (Parcel # 13-00-10669-00-1) and the rear property line
of 1007 Markley Street (Parcel # 13-00-23644-00-4), southeast along
the property line of 1007 Markley Street to the intersection of the
extension of the western property line of 1007 Markley Street and
the center line of West Elm Street;
(58)
Finally, at the intersection of the extension of the western
property line of 1007 Markley Street and the center line of West Elm
Street, southeast along the center line of West Elm Street to the
intersection of the center line of West Elm Street and the center
line of Markley Street, that point being the point of beginning.
[1]
Editor's Note: Said map is on file in the Municipal offices.
B.
M-TIP Area B - Those parcels located within the Municipality and
within the boundary line with cross hatching on the west side of Elmwood
Park as shown on the attached map[2] and as contained within the following written boundary
description:
(1)
Starting at the intersection of the center line of Stanbridge
Street, the center line of Locust Street, and the extension of the
northwest corner of the property line for 1310 Stanbridge Street;
thence, from this intersection, southeast along the extension of the
northern property line of 1310 Stanbridge Street (Parcel # 13-00-35023-00-1)
to the intersection of the property line of 1310 Stanbridge Street
and the railroad right-of-way.
(2)
Thence, at the intersection of the property line of 1310 Stanbridge
Street and the railroad right-of-way, southwest along the railroad
right-of-way to the intersection of the railroad right-of-way and
the center line of Beech Street.
(3)
Thence, at the intersection of the railroad right-of-way and
the center line of Beech Street, northwest along the center line of
Beech Street to the intersection of the center line of Haws Avenue
and the center line of West Beech Street.
(4)
Thence, at the intersection of the center line of Haws Avenue
and the center line of West Beech Street, northeast along the center
line of Haws Avenue to the intersection of the center line of Haws
Avenue and the southern property line of 13 Haws Avenue (Parcel #
13-00-16248-00-2).
(5)
Thence, at the intersection of the center line of Haws Avenue
and the southern property line of 13 Haws Avenue, following along
the property line of 13 Haws Avenue to the intersection with the property
line of 1034 Stanbridge Street (Parcel # 13-00-35012-00-3).
(6)
Thence, at the intersection of the property line of 13 Haws
Avenue and the southern property line of 1034 Stanbridge Street, following
the southern property line of 1034 Stanbridge Street to the southern
property line corner of 1032 Stanbridge Street (Parcel # 13-00-35010-00-5).
(7)
Thence, at the intersection of the southern property line of
1034 Stanbridge Street and the southern property corner of 1032 Stanbridge
Street (Parcel # 13-00-35010-00-5), northwest along the property line
of 1032 Stanbridge Street to the intersection of the extension of
the southern property line of 1032 Stanbridge Street and the center
line of Stanbridge Street.
(8)
Finally, from intersection of the extension of the southern
property line of 1032 Stanbridge Street and the center line of Stanbridge
Street, northeast along the center line of Stanbridge Street to the
intersection of the center line of Stanbridge Street and the center
line of Locust Street, that point being the point of beginning.
[2]
Editor's Note: Said map is on file in the Municipal offices.
C.
M-TIP Area C - Those parcels located within the Municipality and
within the boundary line with cross hatching on the northeast side
of the Municipality along the board with East Norriton as shown on
the attached map[3] and as contained within the following written boundary
description:
(1)
Starting at the intersection of the center line of Dekalb Pike
and the center line of East Johnson Highway; thence, from this intersection,
southeast on the center line of East Johnson Highway to the intersection
of the center line of East Johnson Highway and the extension of the
eastern property line of 1910 Arch Street (Parcel # 13-00-17564-00-9).
(2)
Thence, at the intersection the center line of East Johnson
Highway and the extension of the eastern property line of 1910 Arch
Street, southwest along the eastern property line of 1910 Arch Street
to the intersection of the eastern property line of 1910 Arch Street
and the northeastern property line corner of 1830 Arch Street (Parcel
# 13-00-02128-00-1).
(3)
Thence, at the intersection of the eastern property line corner
of 1910 Arch Street and the northeastern property line corner of 1830
Arch Street, northwest along the northeastern property line corner
of 1830 Arch Street to intersection of the extension of the property
line of 1830 Arch Street and the center line of Arch Street.
(4)
Thence, at the intersection of the extension of the northeastern
property line of 1830 Arch Street and the center line of Arch Street,
southwest along the center line of Arch Street to the intersection
of the center line of Arch Street and the extension of the southwestern
property line of 250 East Johnson Highway (Parcel # 13-00-17824-00-1).
(5)
Thence, at the intersection of the center line of Arch Street
and the extension of the southwestern property line of 250 East Johnson
Highway, northwest along the southwestern property line of 250 East
Johnson Highway to the intersection with the southern corner of 1800
Dekalb Street (Parcel # 13-00-09836-00-6).
(6)
Thence, at the intersection of the southwestern corner of 250
East Johnson Highway and the southern corner of 1800 Dekalb Street,
northeast along the property line of 250 East Johnson Highway to the
intersection of the property line of 250 East Johnson Highway and
the southern corner of 1920 Dekalb Street (Parcel # 13-00-09848-00-3).
(7)
Thence, at the intersection of the property line of 250 East
Johnson Highway and the southern corner of 1920 Dekalb Street, northwest
along the southwest property line of 1920 Dekalb Street to the intersection
of the extension of the southwestern property line of 1920 Dekalb
Street and the center line of Dekalb Street.
(8)
Finally, at the intersection of the extension of the southwestern
property line of 1920 Dekalb Street and the center line of Dekalb
Street, northeast along the center line of Dekalb Street to the intersection
of the center line of Dekalb Street and the center line of East Johnson
Highway, that point being the point of beginning.
[3]
Editor's Note: Said map is on file in the Municipal offices.
The amount that may be exempted shall be calculated based upon
the increase in assessment value directly attributable to the actual
improvements for mixed-use housing and development at the deteriorated
property to be calculated by the assessment agency following completion
construction. Countywide or other reassessments during the M-TIP period
shall not be considered in modification of the tax exemption amounts.
A.
The schedule of real estate taxes to be exempted shall be in accordance
with the below portion of improvements to be exempted each year:
|
Year
|
Percentage Exempted
|
|---|---|
|
First
|
100%
|
|
Second
|
100%
|
|
Third
|
100%
|
|
Fourth
|
90%
|
|
Fifth
|
75%
|
|
Sixth
|
60%
|
|
Seventh
|
45%
|
|
Eighth
|
30%
|
|
Ninth
|
15%
|
|
Tenth
|
10%
|
B.
After the 10th year, the exemption shall terminate.
C.
Except as provided herein or required by applicable law, the exemption
from Municipal real property taxes granted herein shall be upon the
deteriorating property exempted and shall not terminate upon the sale
or exchange of the deteriorating property to a new owner. In the event
of a sale or exchange, the exemption shall continue in accordance
with the applicable exemption schedule until otherwise terminated
as provided herein.
A.
The exemption from taxation granted herein shall be for improvements,
including new construction, for mixed-use housing and development
as defined herein.
B.
The completed improvements for mixed-use housing and development
must:
(1)
At the time of application, conform to all zoning ordinance
requirements applicable to the zoning district wherein the deteriorated
property is located, and must meet all applicable mixed-use housing
and development standards as applicable under the General Laws of
Norristown including all applicable land use and subdivision and land
development ordinances;
(2)
Increase the value of the deteriorated property by at least
25%; and
(3)
Correct all code violations, if applicable, at the deteriorated
property.
C.
The exemption from taxation granted herein shall not be considered
a factor in assessing the value of other properties.
D.
An exemption from taxation as authorized herein shall not be granted
unless a written application is separately filed with and approved
by the Municipality prior to commencement of construction.
E.
The taxation exemption shall commence in the tax year immediately
following the completion of the construction for which a reassessed
value has been issued by the assessment agency.
F.
No taxation exemption shall be granted if the owner does not obtain
all required permits from the Municipality or such other local, County,
Commonwealth or federal agency prior to commencing the new construction
or making an Improvement.
G.
No taxation exemption shall be granted if the deteriorating property
does not comply with the minimum standards of applicable codes for
residential dwellings, commercial properties, and construction as
adopted by the Municipality or as otherwise applicable under law including
the applicable regulations and codes as adopted by the Pennsylvania
Uniform Construction Code Act, 35 P.S. §§ 7210.101
et seq., as amended.
H.
No taxation exemption shall be granted if the owner owns or has an
equitable interest in any property in the Municipality or in the County
for which any municipal taxes or fees have not been paid by the due
date, and which remain outstanding or have unpaid penalty fees outstanding,
unless the delinquent taxes are paid prior to construction or payment
of delinquent taxes has been arranged with the local taxing authority
in accordance with an installment plan. Similarly, no tax exemption
shall be granted if the owners owns or has an equitable interest in
any other property in the Municipality or in the County for which
any municipal liens have not been paid and remain outstanding, unless
the delinquent taxes are paid prior to construction or payment of
delinquent taxes has been arranged with the local taxing authority
in accordance with an installment plan.
I.
If an owner whose deteriorated property was granted tax exemption
pursuant to the M-TIP fails to pay when due any municipal taxes, fees
or liens on said deteriorated property; or any other property owned
by that owner located in the Municipality or in the County, the taxation
exemption granted pursuant to M-TIP shall automatically be terminated.
The owner shall receive a notice of termination from the Municipality
within five days of the action taken by the Municipality to terminate
the exemption. The owner shall then have a right to file an administrative
appeal with the Municipal Finance Director within 30 days from the
date of the notice on a form provided by or in accordance with procedures
that may be promulgated by the Finance Director. The administrative
appeal hearing will be held before the Municipal Finance Director
or his/her designee, who may decide to reinstate the exemption upon
proof by the owner by clear and convincing evidence that the termination
was in error. Any subsequent appeal shall be filed to the Montgomery
County Court of Common Pleas pursuant to 2 Pa.C.S.A. §§ 751
and 752.
J.
In the absence of a countywide reassessment, any owner of the deteriorated
property participating in the M-TIP program is not eligible to appeal
the assessed value with regard to the deteriorated property that is
the subject of the taxation exemption under the M-TIP. Any appeal
on the assessed value for a deteriorated property receiving a taxation
exemption under the M-TIP shall result in immediate termination and
removal of said deteriorated property from the M-TIP. Any appeal shall
also permit and entitle the Municipality to rollback taxes representing
the difference between the amount paid under the M-TIP and the amount
that would have been due if the M-TIP taxation exemptions did not
apply, including 6% per annum interest.
K.
In all cases the exemption from real estate taxes shall be limited
to that portion of the additional assessment attributable to the actual
cost of the new construction or Improvement and for which a separate
assessment has been made by the assessment agency and for which an
exemption has been separately requested.
L.
In any case, after the effective date of this article, a property
that is receiving an exemption of real property taxes under this M-TIP
program is damaged, destroyed, or demolished by any cause or for any
reason, and the assessed valuation of said property has been reduced
as a result of said damage, destruction, or demolition, the exemption
as authorized herein shall be automatically limited to that portion
of new post-damage assessment that is in excess of the original assessment
that existed prior to participation in M-TIP and is attributable to
the actual cost of the eligible new construction or Improvement for
mixed-use housing and development. For example, if a property participating
in the M-TIP had an original assessment of $50,000 that was increased
to $100,000 due to eligible improvements, then if such property is
reassessed due to damage, destruction or demolition, to $60,000, then
the assessment amount subject to taxation exemption shall be limited
to $10,000 provided that such $10,000 is attributable to the actual
cost of the eligible mixed-use housing and development improvements
or new construction. In the event the reduced property assessment
because of damage, destruction or demolition is below the assessed
value prior to participation in M-TIP, then the exemption shall automatically
terminate. Nothing herein shall preclude or prevent the owner from
applying for a new exemption under this or any other abatement program
if applicable and permitted by law.
A.
In addition to the conditions and provisions as set forth herein,
a deteriorated property is ineligible for a tax exemption under this
article if:
(1)
The deteriorated property receives other property tax abatement
or exemption incentives for new construction or improvement for property
taxes imposed by the Municipality.
(3)
The deteriorated property or proposed mixed-use housing and development Improvement or new construction poses a health or safety risk to an individual residing above the first floor. For purposes of this section, the uses as set forth under § 291-120 shall constitute a health or safety risk mandating ineligibility.
B.
Lifetime limitation on number of tax abatements. A deteriorated property
qualifying and receiving a tax exemption under M-TIP shall be ineligible
for or receive an additional tax exemption under M-TIP for the lifetime
of the deteriorating property. It is the intent of this provision
and this section to limit all deteriorated properties to only one
property tax abatement for Municipal property taxes for the lifetime
of said property. For example, if a current owner obtains a residential
property tax abatement for Municipal property taxes, then any subsequent
owner would be precluded or ineligible from applying for a subsequent
residential property tax abatement for Municipal property taxes and
for the same property whether in the under the authority of M-TIP
or other tax abatement program.
For an improvement under this article that involves mixed-use
housing and development, certain uses or establishments may not be
located on the first floor or on the deteriorated property for health
and safety reasons. The prohibited uses and establishments include,
but are not limited to, the following:
A.
Gas stations or automobile service stations.
B.
Drive-through establishments.
C.
Adult entertainment establishments as defined in 68 Pa.C.S.A. § 5502.
D.
Storage trailers and outdoor storage of goods associated with commercial
use unless use of the structure is necessary during construction.
E.
Junkyards.
F.
Recycling service centers.
G.
Animal hospitals and animal sales.
H.
Heavy manufacturing.
I.
Establishments that utilize biohazards.
J.
Establishments that sell firearms and other weapons.
A.
If an owner desires to obtain a tax exemption under the provisions
of this article, the owner shall file a written application for such
tax exemption in the manner and form prescribed by the Municipality.
B.
The application may require an owner to provide the following information
or documentation:
(1)
Statement of tax obligations, signed by the applicant and the
local taxing authority and notarized;
(2)
Outline of specifications for the new construction or Improvement,
indicating with as much specificity as practicable, the materials
to be used for exterior and interior finishes;
(4)
Preliminary architectural drawings or blueprints for the new
construction or Improvement;
(5)
A recent appraisal of the deteriorated property;
(6)
An applicable building permit application or building permit;
(7)
An income and expense report for the deteriorated property,
which income and expense report should be submitted directly to the
county assessment office in order to protect the confidentiality of
the information;
(8)
Whether the deteriorated property has been condemned by any
governmental body for noncompliance with laws or ordinances;
(9)
Verification that the deteriorated property has received a proper
Zoning Permit;
(10)
The final decision of the zoning hearing board or other regulatory
agency granting relief, if applicable;
(11)
Verification that neither the owner nor the deteriorating property
is subject to any outstanding municipal or tax liens or unpaid municipal
fees within the County;
(12)
An estimate of the anticipated assessment value of the new construction
or improvements that would be eligible for real property tax exemption
under M-TIP;
(13)
The signature of the applicant and the date of signing; and
(14)
Such additional information as the Municipality may require.
C.
The application shall be submitted to the Municipality for administrative
review and approval by the Municipal Planning and Zoning Office or
such other designated individual as determined by the Municipal Administrator.
If, in the opinion of the Municipality, the requirements of this article
have been met, then the Municipality shall issue a letter of approval
to the owner. Such letter of approval should include the applicable
exemption schedule. Any subsequent amendment of this article shall
not apply to any deteriorated property that has received an approval
prior to the adoption of said amendment. If, in the opinion of the
Municipality, the requirements of this article have not been met,
the Municipality shall issue a letter of denial to the owner. The
owner shall then have a right to file an administrative appeal within
15 days from the date of the denial notice on a form provided by or
in accordance with procedures that may be promulgated by the Municipal
Planning and Zoning Office. The appeal shall be filed with the Municipal
Planning and Zoning Office and any appeal hearing will be held before
Municipal Council who shall have the authority to reverse a denial
upon proof by the owner by clear and convincing evidence that the
denial was interior. Any subsequent appeal shall be filed to the Montgomery
County Court of Common Pleas pursuant to 2 Pa.C.S.A. §§ 751
and 752.
A.
Upon completion of the mixed-use housing and development improvements
or new construction the owner shall notify the Municipality, in the
manner and form prescribed by the Municipality, and shall provide
a copy of such notification to the County Chief Assessor for the assessment
agency.
B.
The owner shall be responsible for obtaining from the assessment
agency a letter or other document evidencing the value of the assessment
increase that is directly attributable to said new construction or
improvements and subject to the exemption as granted by the Municipality
under the M-TIP program. The owner shall provide to the Tax Collector
for the Municipality a copy of the letter of approval from the Municipality
containing the exemption schedule and a copy of the letter or other
document from the assessment agency evidencing the assessment values
subject to exemption.
C.
Upon receipt of the documentation from the owner, the Tax Collector
shall issue a revised tax bill reflecting the Municipal real property
taxes owed based on the applicable exemption schedule and assessment
values. Thereafter, the Tax Collector shall continue to issue tax
bills for the property reflecting the applicable exemption schedule
and assessment values until the exemption terminates as provided herein.
D.
In addition to any other basis for termination as provided herein,
an owner shall forfeit and shall not be entitled to an exemption under
this article if the owner fails to provide obtain the requisite documentation
from the assessment agency and provide the required documentation
to the Tax Collector within six months of the completion of the improvements
or new construction. For purposes of this article, an Improvement
or new construction will be deemed completed if the permit authorizing
the work has expired or is otherwise terminated without a renewal
within 30 days.
To the extent permitted by law, during the period of time that
a deteriorating property receives a tax exemption under M-TIP, no
purchase or sale of said deteriorating property or any portion thereof
shall be structured in a manner that excludes or exempts the transaction
from a realty transfer tax due to the Municipality or any other taxing
authority that would otherwise not be excluded or exempt, excepts
in the following cases:
A.
As a condition of approval for an exemption of Municipal real estate
taxes under this article, an owner must agree and acknowledge in writing
and the Municipality shall have the right to file a lien against the
deteriorated property in a sum reflecting the total estimated tax
amounts exempt in accordance with the tax exemption schedule as set
forth herein. The Municipality may in determining this lien sum use
the estimate provided by the owner in its M-TIP application.
B.
Such lien shall be filed within one year following commencement of
the exemption.
C.
If there have been no serious violations against the property that
have not been corrected, then the lien shall be forgiven by the Municipality
at the end of the fifth year following the completion of the new construction
or improvements.
D.
In the event the deteriorated property is transferred by sale, exchange
or otherwise, and such transfer does not cause a termination of the
exemption as provided for herein, then the lien authorized by this
section shall also be transferred to the new owner under the same
conditions and subject to the same obligations under this article.
The Municipality shall be entitled to a return of its proportional
share of taxes exempted under the provisions of this article if, within
five years following completion of the new construction or improvements,
there exists on the deteriorated property a serious violation and
the owner has taken no substantial steps to correct the serious violation
within six months following notification and for which fines or other
penalties, or a judgment to abate or correct were imposed by a court
of competent jurisdiction, or a judgment at law or in equity was imposed
by a court of common pleas.
The M-TIP and this article shall automatically expire on December
31, 2024, unless extended or repealed by ordinance duly adopted, except
that it shall survive to the extent necessary to preserve or enforce
the rights of any owner or property that obtained an approval for
participation from the Municipality the earlier of the 31st day of
December 2024 or the effective date of repeal.
