Township of Wilkins, PA Abatement for Improvements to Deteriorated Residential Property and New Construction

The exemption from real property taxes shall be limited:

(a)

To the exemption schedule as established within this article.

(b)

To the assessment valuation attributable to the cost of construction of a single-family residential dwelling.

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 Assessment, and for which an exemption has been separately requested.

No tax exemption shall be granted if the property owner does not secure the necessary and proper permits prior to improving the property.

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 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 improvement or construction that is in excess of the original assessments that existed prior to the damage, destruction or demolition of the property.

§ 156-100 Act 42 Abatement: deteriorated residential property.

Definitions. For the purposes of the interpretation and administration of § 156-100 of this article, the following definitions shall apply to the terms used in § 156-100 of this article.

DETERIORATED PROPERTY: A residential dwelling unit located in the geographical boundaries of Wilkins Township, which the Board of Commissioners determines to be physically blighted on the basis of one or more of the following standards:

DWELLING UNIT: A single-family residential building intended for occupancy as a separate living quarters by family as defined in § 173-7 of the Wilkins Township 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.

IMPROVEMENT: 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.

TOWNSHIP: The Township of Wilkins, a political subdivision of the Commonwealth of Pennsylvania, with principal offices at 110 Peffer Road, Turtle Creek, Pennsylvania 15145.

Purpose. In cooperation with the Woodland Hills School District; in consideration of its desire to rejuvenate and enhance economic growth in the Township; its desire to foster improvements to single-family residential buildings; and to provide impetus to other investment and improvement, the Township has determined that it is in the best interests of the community that the tax exemption herein provided should be available throughout the Township.

Exemptions.

The exemption from real property taxes shall be limited:

(a)

To the exemption schedule as established within this article.

(b)

To the assessment valuation attributable to the cost of construction of an approved improvement, as defined in § 156-100A.

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.

No tax exemption shall be granted if the property owner does not secure the necessary and proper permits prior to improving the property.

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 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.

§ 156-101 Act 202 and Act 42 provisions.

Schedule of temporary exemption.

The Township hereby temporarily exempts from real property taxation the assessment attributable to improvements to residential property located within the geographical boundaries of the Township of Wilkins 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:

(a)

Year one: 100% of the assessed value of the improvements.

(b)

Year two: 100% of the assessed value of the improvements.

After the second year immediately following the year upon which the improvement becomes assessable, the exemption shall terminate. To be eligible for temporary tax exemption under this article, construction of the improvement must commence no later than December 31, 2009.

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.

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 Board of Commissioners of the Township of Wilkins, the exemption shall terminate as of the date the use was modified or terminated if the Township of Wilkins so determines that continuation of the exemption would be inconsistent with the purposes of this article.

(5)

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 Township by the property owner at the time of application for the tax exemption or at any time during the aforesaid exemption period.

Application for temporary exemption. Any person desiring tax exemption pursuant to this article shall notify the Manager of the Township in writing on a form prescribed by the Township submitted at the time such person secures an occupancy permit for the construction of the improvement. Applications for temporary exemption not submitted to the Township within 30 days after the issuance of an occupancy permit (Act 202) or building permit (Act 42) will not be eligible for tax exemption hereunder. The application for exemption must set forth the following information:

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;

The identity of the current owner of record, or person or entity having an equitable interest in the unimproved residential property, and any person or entity having a financial interest in either the unimproved residential property or the planned improvement;

The date the building permit was issued for the planned improvement; and the date that the occupancy permit was issued for the improvement;