[Adopted 10-10-1996 by Ord. No. 1768]
As used in this article, the following words and phrases shall have the meanings set forth below:
DETERIORATING PROPERTY
Any commercial, industrial, retail or other nonresidential business property owned by an individual, association or corporation and located in areas as hereinafter provided, or any such property which has been the subject of an order by Abington Township requiring the unit to be vacated, condemned or demolished by reason of noncompliance with laws, ordinances or regulations within the Township of Abington.
IMPROVEMENT
Repair, construction or reconstruction, including alterations or additions, having the effect of rehabilitating a deteriorated property so that it becomes habitable or attains higher standards of safety, health, economic use or amenity, or is brought into compliance with laws, ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an improvement. For purposes of this article, repair or construction of buildings containing a majority of apartment units shall not constitute an improvement eligible for a real estate tax exemption under provisions of this article.
LOCAL TAXING AUTHORITY
The Abington School District and the Township of Abington.
By this article, the Abington Township Board of Commissioners designates all commercial, industrial, retail or local business properties located within the following areas as deteriorating in accordance with the plan attached as Exhibit A,[1] to be eligible to participate in the provisions of this article:
A. 
The Keswick Planning District.
B. 
The Mc Kinley Planning District.
C. 
The North Hills Planning District.
D. 
The Old York Road Planning District.
E. 
The Roslyn Planning District.
F. 
The Town Center Planning District.
[1]
Editor's Note: Exhibit A is on file in the Township offices.
A. 
The amount to be exempted shall be limited to additional assessment valuation attributable to the actual costs of improvements to deteriorated property.
B. 
The exemption shall be limited to the improvement for which an exemption has been requested in the manner set forth below and for which a separate assessment has been made by the Board of Assessment.
The exemption period shall run for five years and shall commence with the issuance of an occupancy permit or final inspection for the applicable improvement, according to the following schedule:
A. 
First year: 100%.
B. 
Second year: 100%.
C. 
Third year: 75%.
D. 
Fourth year: 50%.
E. 
Fifth year: 25%.
F. 
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.
A property participating in this tax exemption provision shall be subject to the following conditions of exemption:
A. 
The tax valuation of the property established by the Board of Assessment prior to this provision shall remain free from assessment appeal for a two-year period preceding the exemption period, during the exemption period and for three years following the abatement period.
B. 
The tax exemption status does not become applicable until a building permit shall be issued for the qualifying improvement.
C. 
Building permits issued to qualifying property prior to the adoption of this article shall not be applicable to this provision.
A. 
There shall be attached to the application forms for building, zoning and occupancy permits the following:
Notice to Taxpayers
Under the provisions of Ordinance No. 1768, you may be entitled to a property tax exemption on your contemplated alteration or new construction. An application for exemption may be secured from the Office of Economic Development and must be filed with same at the time a building or alteration permit is secured.
B. 
At the time a building or alteration permit is secured for the construction of an improvement for which an exemption is requested, the taxpayer shall apply to the Office of Economic Development for the exemption provided for in this article. Requests for the exemption must be made in writing on application forms as prescribed by the Township of Abington, setting forth the following information:
(1) 
The date the building permit or alteration permit was issued for said improvements.
(2) 
The type of improvement.
(3) 
The summary of the plan of the improvement.
(4) 
The cost of the improvement.
(5) 
Any or all such additional information required.
A copy of the request for exemption shall be forwarded by the Office of Economic Development to the Montgomery County Board of Assessment. Upon completion of the improvement or new construction, the taxpayer shall notify the Township Economic Development Office and the Montgomery County Board of Assessment so that the Board of Assessment can establish a separate assessment for the qualifying improvements for the purpose of calculating the amount of assessment eligible for the tax exemption in accordance with the limits established in this article. The County Board of Assessment will then set the amount of assessment eligible for exemption, record the same on its assessment rolls and notify the taxpayer of the assessment eligible for exemption. Appeals from the assessment and the amount eligible for the exemption may be taken by the taxpayer or the Township of Abington as provided by law.
A. 
Unless otherwise repealed by the Board of Commissioners of the Township of Abington, this article shall terminate two years after the adoption date.
B. 
Any property tax exemptions granted under the provisions of this article shall be permitted to continue according to the exemption schedule, even if this article expires or is repealed.
C. 
This article may be renewed and/or expanded after the termination date, by joint resolutions of the Board of Directors of the Abington School District and the Board of Commissioners of Abington Township, describing the renewal and/or expansion terms.