[Adopted 8-14-2008 by Ord. No. O-13-2008; amended in its entirety 1-3-2017 by Ord. No. O-1-2017]
Editor's Note: This ordinance also superseded former Art. VIII, Exemption for Improvements to Deteriorated Property, adopted 5-9-2002 by Ord. No. O-05-02.
As used in this ordinance, the following words and phrases shall have the meanings set forth hereafter:
- DETERIORATED PROPERTY
- Any industrial, commercial, or other business property owned by an individual, association, or corporation, and located in a deteriorating area, as hereinafter provided, or any such 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, ordinances or regulations.
- Repair, construction or reconstruction, including alterations 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 amending, or is brought into compliance with laws, ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an improvement.
- LOCAL TAXING AUTHORITY
- A county, Township, institution district or school district having authority to levy real property taxes, including, but not limited to, the County of Westmoreland and the Greater Latrobe School District.
- MUNICIPAL GOVERNING BODY
- The Board of Supervisors of the Township of Unity, Westmoreland County, Pennsylvania, together with its agents and employees designated to implement and administer the terms of the LERTA and/or this article.
The following areas located in Unity Township shall be designated as deteriorated areas thereby qualify for tax exemption under the "LERTA."
The properties designated in § 109-60 herein shall be eligible to participate in the tax exemption under the "LERTA" as set forth hereafter beginning on August 13, 2017.
The exemption for properties qualifying for tax exemption shall apply only to those properties on which new construction or improvements are commenced, or occupancies initiated, whichever is later, on or after the effective date of this article.
The exemption from taxes on the improvements to the designated areas within Unity Township shall be on the following schedule:
The above stated exemptions shall commence on the date the new improvement or new construction to the property is completed or when the occupancy permit has been issued for the property, whichever occurs first.
The exemption from taxes shall be limited to the additional assessment valuation attributable to the actual costs of new construction or improvements to deteriorated property or an amount not in excess of the maximum cost per unit established by the municipal governing body.
The exemption from taxes authorized by this article shall be upon the property exempted and shall not terminate upon the sale or exchange of property.
No tax exemption shall be granted if the property owner does not comply with any and/or all permit requirements of the Township of Unity.
All properties participating in the LERTA under Township Ord. No. O-13-08 shall continue to receive those tax exemptions provided under Township Ord. No. O-13-08 until its expiration.
Any construction or improvement currently subject to a tax exemption under Ord. No. O-13-08 shall not be eligible for a tax exemption for that same construction or improvement under this article.
Any person desiring tax exemption pursuant to this article shall notify the taxing authority of the Township of Unity, in writing, at a time a building permit is secured, or if no building permit is required, at the time construction is commenced. No application shall be filed later than 60 days from the date the building permit is secured, or if no building permit is required, within 60 days of the day construction is commenced. If construction had commenced at the time of adoption of this article, application shall be made within 60 days of the occupancy of the property.
The Township of Unity shall provide the form, which may be the same form to be used with respect to the Greater Latrobe School District or the County of Westmoreland, upon which the request for tax exemption shall be made. The form shall require the following information:
The name and address of the property owner;
The date the building permit was issued for improvements, or if no permit is required, the anticipated start of construction;
The address of the property for which the exemption is being requested;
The zoning classification of the property for which tax exemption is being requested;
The type or nature of the improvements, construction or reconstruction;
The anticipated uses of the improvements;
The anticipated cost of the improvements; and
The anticipated completion date of the improvements.
Upon receipt of the request for tax exemption, a copy of the exemption request shall be forwarded to the Board of Assessment of Westmoreland County. The Board of Assessment Westmoreland County, after completion of the new construction or improvement, shall separately assess the new construction or improvement and calculate the amount of the assessment eligible for tax exemption in accordance with the schedule established by the Local Taxing Authority. Thereafter, the Board of Assessment of Westmoreland County shall notify the taxpayer and the Local Taxing Authority of the reassessment and the amounts of the assessment eligible for exemption.
Appeals from the reassessment in the amounts eligible for exemption may be taken by the taxpayer or the local taxing authority as provided by law.
This article shall continue in full force and effect unless terminated by subsequent Ordinance adopted by the Board of Supervisors of Unity Township at a duly advertised public meeting, or on the nine year anniversary of the date of its enactment, whichever occurs first. In the event the Board of Supervisors desires to terminate this article and the exemptions set forth hereunder, or such article expires by its own terms, any taxpayer who has received or applied for the exemption provided by this article prior to the termination thereof, shall, if said exemption is granted, be entitled to the exemption for the full term of years authorized under § 109-61C above.
If any word, phrase, section, sentence, clause or part of this article is found to be illegal, invalid or unconstitutional, such illegality, invalidity or unconstitutionality shall not affect or impair any of the remaining words, phrases, sections, sentences, clauses or parts of this article. It is hereby declared to be the intent of the Township Supervisors that this article would have been adopted had such illegal, invalid or unconstitutional word, phrase, section, sentence, clause or part thereof had not been included therein.