City of Latrobe, PA
Westmoreland County
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Table of Contents
Table of Contents
[Adopted 4-10-1989 as Ord. No. 1989-5]
As used in this article, the following words and phrases shall have the meanings set forth below:
Any industrial, commercial or other business property owned by an individual, association or corporation and located in Latrobe, as hereinafter provided, or any such above-described 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, Articles or regulations.
Any property, the entire use of which is or will be devoted to commonly recognized industrial activities, and which said property is located within any industrial zone in Latrobe.
Any property, the use of which is or will be devoted to commonly recognized commercial activities, and which said property is located in any commercial zone within Latrobe.
Any property located in any zone under the Chapter 166, Zoning, of the Code of Latrobe, other than the commercial or industrial zone, which property is not a single-family owner-occupied property, having building(s) on such property that are devoted to recognized industrial or commercial activities.
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated property so that it becomes usable or attains higher standards of safety, health and economic use of amenity or is brought into compliance with laws, ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an "improvement."
Latrobe, Greater Latrobe School District and Westmoreland County.
The Council of Latrobe, by Resolution No. 1989-21, has designated the entirety of Latrobe, Westmoreland County, Pennsylvania, to be eligible for tax exemption under the Act.[1] All legally existing commercial, industrial or business properties located in Latrobe are eligible properties entitled to participate in this tax exemption program.
Editor's Note: See 72 P.S. §§ 4722 through 4727.
There is hereby exempted from all real property taxation for those eligible properties situated in Latrobe the taxation attributable to the assessed value of improvements to the same. This exemption shall apply only to those eligible properties where the improvements were commenced after July 1, 1988.
The exemption from taxes created hereunder shall be limited to additional assessment valuation attributable to 100% of the actual cost of improvements to the eligible property. The exemption shall be applicable beginning January 1 of the next calendar year following the calendar year in which the notification of reassessment is issued to the property owner by the assessment authorities and shall continue for three full calendar years ending December 31 of the third calendar year.
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.
If an eligible property is granted tax exemption pursuant to this Article, the improvement shall not, during the exemption period, be considered as a factor in assessing other comparable structures on properties in the immediate vicinity of the improved or new structure.
The exemption from real property taxes shall be limited to:
That portion of the additional assessment attributable to the actual cost of improvements to the eligible property; or
The assessment valuation attributable to the cost of construction or reconstruction of a new structure on the eligible property.
In all cases, the exemption from taxes shall be limited to that portion of the additional assessment attributable to the improvement or new construction, as the case may be, and for which a separate assessment has been made by the County Board of Assessment Appeals upon each exemption separately requested. No tax exemption shall be granted if the property owner does not secure the necessary and proper construction permit issued by Latrobe prior to improving the property, except that improvements commenced between July 1, 1988, and the effective date of this Article may be exempted or exonerated upon written application filed on or before August 31, 1989, which is 90 days after the effective date of this Article. No tax exemption shall be granted if the improvement or new construction, as completed, does not comply with all applicable standards of the Code of Latrobe now in effect or as amended subsequent to the effective date of this Article.
Any person desiring tax exemption pursuant to this Article must apply, in writing, to Latrobe on the form furnished by Latrobe at the same time a construction permit is issued by Latrobe for construction of the improvement or new construction, as the case may be. The application must be in writing upon form(s) specified by Latrobe, setting forth the following information:
The name and address of the property owner.
The date the construction permit was issued for said improvements.
The address of the property for which an exemption is being requested.
The nature of the property to be improved.
The type or nature of the improvements, construction or reconstruction.
The summary of the plan of the improvements.
The cost of the improvements.
An indication whether the property has been condemned by any governmental body for noncompliance with laws or ordinances.
That the property has been inspected and verified by the Code Enforcement Officer or his agent.
Such additional information as Latrobe may require.
There shall be printed on the form "Construction Permit Application" the following:
Notice to Taxpayer
Under the provisions of Article 1989-5, you may be entitled to exemption from real estate property tax on your contemplated improvement or new construction. An application for exemption may be secured from the Code Enforcement Officer, or other properly designated official, and must be filed at the time the building permit is issued.
A copy of the exemption request shall be forwarded to the Westmoreland County Board of Assessment Office by the Code Enforcement Officer or Secretary of Latrobe. The Board shall, upon completion of the improvements and notification from Latrobe that the improvements comply with all applicable provisions of the Code of Latrobe, assess separately the improvements and calculate the amount of the assessment eligible for tax exemption in accordance with the limits established by this Article and shall further notify the taxpayer and the local taxing authorities of the reassessment and amount of the assessment eligible for exemption. In the case of new construction, the Board shall assess separately the structure(s) and the land upon which the new construction stands and shall otherwise perform its duties as above provided for construction of improvements to properties.
The cost of improvements to properties to be exempted and the schedule of taxes exempted existing at the time of the application for tax exemption shall be applicable to that exemption application, and any amendment to this Article shall not apply to any application filed prior to the effective date of any such amendment to this Article.
Appeals from any reassessment and the amount eligible for the tax exemption under this Article may be taken by Latrobe or by the taxpayer, as provided by law.
The President of Latrobe Council, Secretary of Latrobe or the Code Officer of Latrobe be and each is hereby designated as authorized agent to sign any and all necessary forms, permits or other written documents to implement any and all provisions of this Article.
The effective date of this Article is June 1, 1989.
This article shall automatically expire and terminate May 31, 1994, which is five years following the effective date of this Article; 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 exemption for the full three-year term authorized herein.