[Adopted 8-14-2007 by Ord. No. 701]
For the purposes of the interpretation and administration
of this article, the following definitions shall apply:
The Borough of Churchill, a political subdivision of the
Commonwealth of Pennsylvania, with principal offices at 2300 William
Penn Highway, Pittsburgh, Pennsylvania 15235.
A residential dwelling unit located within the geographical
boundaries of the Borough of Churchill on the basis of one or more
of the following standards:
The residential dwelling unit has been the subject
of an order by a government agency requiring the property to be vacated,
condemned, or demolished by reason of noncompliance with laws, ordinances,
or regulations.
The residential dwelling unit, by reason of
age, obsolescence, inadequate or outmoded design or physical deterioration
has become an economic and/or social liability.
The residential dwelling unit is substandard
or unsanitary for healthful and safe living purposes.
The residential dwelling unit is overcrowded,
poorly spaced or is lacking light, space and air as to be conducive
to wholesome living.
The residential dwelling unit is faultily arranged,
covers the land to an excessive extent, or shows a deleterious use
of the land, or exhibits any combination of the above which is detrimental
to health, safety or welfare.
The residential dwelling unit is more than 20
years old.
A single-family residential building intended for occupancy as separate living quarters by a family as defined in § 304-8 of the Churchill Borough Codified Book of Ordinances, containing a kitchen and cooking equipment, for the exclusive use of the occupants. "Dwelling unit" shall not include any unit owned or occupied by persons receiving a subsidy or portion of their rent or mortgage payment under a federally subsidized program, including but not limited to the Housing and Community Development Act of 1974, as amended, the U.S. Housing Act of 1937, as amended, and the Housing Act of 1959, as amended.
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.
In cooperation with the Woodland Hills School
District, in consideration of its desire to rejuvenate and enhance
economic growth in the Borough, its desire to foster improvements
to single-family residential buildings, and to provide impetus to
other investment and improvement, the Borough has determined that
it is in the best interests of the community that the tax exemption
herein provided should be available through the Borough.
B.
In all cases, the exemption from taxes shall be limited
to that portion of the additional assessment attributable to the new
construction and for which a separate assessment has been made by
the Allegheny County Board of Property Assessments and for which an
exemption has been separately requested.
C.
No tax exemption shall be granted if the property
owner does not secure the necessary and proper permits prior to improving
the property.
D.
In any case after the effective date of this article
when a 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 the 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 the improvement that is in excess of the original
assessments that existed prior to the damage, destruction or demolition
of the property.
A.
The Borough hereby temporarily exempts from real property
taxation the assessment attributable to the improvements to residential
property located within the geographical boundaries of the Borough
of Churchill in accordance with the provisions set forth herein. There
shall be no abatement of tax on the assessed valuation attributable
to land. Temporary tax exemption for such improvements to residential
properties will be provided in accordance with the following schedule:
B.
After the second year immediately following the year
upon which the improvement becomes assessable, the exception shall
terminate. To be eligible for temporary tax exemption under this article,
construction of the improvement must commence no later than December
31, 2009.
C.
If an eligible property is granted tax exemption pursuant
to this article, the improvement shall, during the exemption period,
be considered as a factor in assessing other properties.
D.
If the use of the property at the time the exemption
is granted is modified, terminated, or changed during the two-year
period in any way which would have affected the exemption if the property
had been so used when the exemption was granted, then, at the election
of the Council of the Borough of Churchill, the exemption shall terminate
as of the date the use was modified or terminated if the Borough of
Churchill so determines that continuation of the exemption would be
inconsistent with the purposes of this article.
E.
Any unimproved property with a tax delinquency is
not eligible for the relief set forth in this article. There is no
exemption granted, and any existing exemption shall be permanently
revoked, if there exists any tax delinquency with respect to the unimproved
property or any other property owned in the Borough by the property
owner at the time of application for the tax exemption or any time
during the aforesaid exemption period.
Any person desiring tax exemption pursuant to
this article shall notify the Manager of the Borough in writing on
a form prescribed by the Borough submitted at the time such person
secures a permit for the construction of the improvement. Applications
for temporary exemption not submitted to the Borough within 30 days
after the issuance of a building permit (Act 42[1]) will not be eligible for tax exemption hereunder. The
application for exemption must set forth the following information:
A.
The identity of the unimproved residential 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 Board of Property Assessment of the County of
Allegheny.
B.
The identity of the current owner of record, or person
or entity having an equitable interest in the unimproved property,
and any person or entity having a financial interest in either the
unimproved residential property or the planned improvement.
C.
The date the building permit was issued for the planned
improvement and the date that the occupancy permit was issued for
the improvement.
D.
A summary of the plan of improvement.
E.
An estimate of the cost of the planned improvements.
F.
Such other and additional information as the Borough
may require to determine eligibility for exemption.
[1]
Editor's Note: See 72 P.S. § 4711-101
et seq.
If the application meets the requirements of
this article and upon approval of the application by the Council of
the Borough of Churchill, a copy of the application shall be forwarded
to the Board of Property Assessment of Allegheny County and the applicant
shall be notified of such action. Upon completion of the construction
of the improvement, the applicant must promptly notify the Board of
Property Assessment of Allegheny County so that an inspection of the
improvement may be made. When the Board of Property Assessments has
completed its inspection, such agency shall assess separately the
improvement and the land, shall calculate the amounts of the assessment
eligible for tax exemption in accordance with the limits of this article
and shall notify the applicant and the Borough of the same.
The exemption from taxes authorized by this
article for Act 42 abatements shall be upon the property exempted
and shall not be terminated upon the sale, conveyance, bequest or
other alienation of such property.[1]
[1]
Editor's Note: See 72 P.S. § 4711-101
et seq.
Any exemption made permissible under this article
shall not be applied to any commercial and/or industrial property.
Except as otherwise provided herein, the provisions
of this article shall continue in full force and effect through and
including December 31, 2009. Prior to such date, this article may
be repealed by Ordinance of the Borough of Churchill . Unless earlier
terminated by the Borough, the terms of this article shall automatically
expire and be deemed repealed effective January 1, 2010. The expiration
or earlier repeal of this article shall not affect any completed application
for exemption received by the Borough before the effective date of
expiration or repeal, as to which terms of this article shall continue
to apply.
