As used in this article, the following terms
shall have the meanings indicated:
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in a qualified
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.
A dwelling unit located in a qualified area, as hereinafter
provided, or a dwelling unit which has been or upon request is certified
by a health, housing or building inspection agency as unfit for human
habitation, for rent withholding or other health or welfare purposes
or has been the subject of an order by such an agency requiring the
unit to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations.
A house, double house or duplex, townhouse or row house,
apartment or any building intended for occupancy as living quarters
by an individual, a family or families or other groups of persons,
which living quarters contain a kitchen or other cooking equipment
for the exclusive use of the occupant or occupants.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a deteriorated
structure, either commercial or residential, 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."
The following areas within the City of Coatesville determined
by the City Council to be eligible for tax exemption under Act 76
of 1977, Local Economic Revitalization Tax Assistance Act, and Act
42 of 1977, Improvement of Deteriorating Real Property or Areas Tax
Exemption Act:
Area No. 1, Central Business District Redevelopment
Area: Beginning at the point of intersection of the west right-of-way
line of First Avenue with the north right-of-way line extended of
Lumber Street; thence, east along the north right-of-way line and
extension thereof of Lumber Street to the point of intersection of
said right-of-way line with the west right-of-way line of Second Avenue;
thence, north along the west right-of-way line of Second Avenue to
the point of intersection of said right-of-way line with the north
right-of-way line of Fleetwood Street, which right-of-way line is
coincidental with the south right-of-way line formerly of the Penn-Central
Railroad Company (Conrail); thence, generally east following the irregular
right-of-way line of the Conrail to the point of intersection of said
Conrail property line with the east right-of-way line extended of
Fifth Avenue; thence, south along the east right-of-way line and extension
thereof of Fifth Avenue to the point of intersection of said right-of-way
line with the south right-of-way line extended of Park Alley; thence,
west along the south right-of-way line and extension thereof of Park
Alley to the point of intersection of said right-of-way line with
the east right-of-way line of Fourth Avenue; thence, north along the
east right-of-way line of Fourth Avenue to the point of intersection
of said right-of-way line with the south right-of-way line extended
of Kersey Street; thence, west along the south right-of-way line and
extension thereof of Kersey Street to the point of intersection of
said right-of-way line with the east right-of-way line of Third Avenue;
thence, south along the east right-of-way line of Third Avenue to
the point of intersection of said right-of-way line with the north
right-of-way line extended of Maple Street; thence, west along the
north right-of-way line of Maple Street to the point of intersection
of said right-of-way line extended with the west right-of-way line
of First Avenue; thence, north along the west right-of-way line of
First-Avenue to the point of intersection of said right-of-way line
with the north right-of-way line extended of Lumber Street, the point
and place of the beginning.
Area No. 2, Merchant Street Urban Renewal Area:
Beginning at the point of intersection of the south right-of-way line
of East Chestnut Street with the west right-of-way line of North Eighth
Avenue; thence, north along the west right-of-way line of North Eighth
Avenue to the point of intersection of said right-of-way line extended
with the north right-of-way line of Merchant Street; thence, east
along the north right-of-way line of Merchant Street to the point
of intersection of said right-of-way line with the east right-of-way
line of North Tenth Avenue; thence, south along the east right-of-way
line of North Tenth Avenue to the point of intersection of said right-of-way
line with the extended south right-of-way line of Lumber Street; thence,
west along the south right-of-way line of Lumber Street to the point
of intersection of said right-of-way line with the east right-of-way
line of North Ninth Avenue; thence, south along the east right-of-way
line of North Ninth Avenue to the point of intersection of said right-of-way
line with the south right-of-way line of East Chestnut Street; thence,
west along the south right-of-way line of East Chestnut Street to
the point of intersection of said right-of-way line with the west
right-of-way line of North Eighth Avenue, the point of the beginning.
Area No. 3, Coates Street Urban Renewal Area:
Beginning at the point of intersection of the north right-of-way line
of Poplar Street and the west right-of-way line of Glendale Avenue;
thence, east along the north right-of-way line of Poplar Street to
the east right-of-way line of Boundary Street; thence, south along
the east right-of-way line of Boundary Street to the point of intersection
of said right-of-way line with the south right-of-way line of Coates
Street; thence, west along the south right-of-way line of Coates Street
to the point of intersection of said right-of-way line with the west
right-of-way line of Glendale Avenue; thence, north along the west
right-of-way line of Glendale Avenue to the point of intersection
of said right-of-way line with the north right-of-way line of Poplar
Street the point of beginning.
The building or erection of dwelling units, as defined above,
upon vacant land or land specifically prepared to receive such structures.
A.Â
There is hereby exempted from all real property taxation
the assessed valuation of:
(1)Â
Improvements to deteriorated properties (commercial)
and/or deteriorated properties (residential).
(2)Â
Improvements to any residential or commercial properties,
without regard to whether such properties qualify as deteriorated
properties (commercial) or deteriorated properties (residential),
provided that said improvements are constructed within a qualified
area.
(3)Â
New residential construction built in any qualified
area.
B.Â
The exemption authorized by the above provisions of
this section shall be in the amounts and in accordance with the provisions
and limitations hereinafter provided.
A.Â
The exemption from real property taxes shall be limited
to:
(1)Â
That portion of the additional assessment attributable
to the actual cost of improvements to deteriorated property (commercial).
(2)Â
The additional assessment attributable to the actual
cost of improvements but not in excess of the maximum cost per dwelling
unit specified herein in the case of improvements to deteriorated
property (residential).
(3)Â
The assessment valuation attributable to the cost
of construction of the new dwelling unit but not in excess of the
maximum cost per dwelling unit specified herein in the case of new
residential construction within a qualified area.
B.Â
The maximum cost per dwelling unit eligible for exemption
shall be $20,000 per dwelling unit on the assessment attributable
to the actual cost of improvements constructed or new construction
constructed after the effective date of this article and subsequent
years. The date of the construction shall be the date of issuance
of the building permit, improvement record, or other required notification
of construction. No tax exemption shall be granted under the provisions
of this article for any improvements to any dwelling unit in excess
of the maximum cost specified above. This limitation shall not apply
to nonresidential, industrial, commercial or other business properties
which are eligible for exemption under this article.
C.Â
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
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. No tax exemption
shall be granted if the property as completed does not comply with
the minimum standards of the Housing and Building Codes of the City
of Coatesville.
D.Â
In any case after the effective date of this article
where deteriorated property (commercial) or deteriorated property
(residential) 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 improvements or construction that is in excess
of the original assessment that existed prior to damage, destruction
or demolition of the property.
A.Â
The schedule of real estate taxes to be exempted shall
be in accordance with the below portion of improvements to be exempted
each year. After the third year the exemption shall terminate.
|
Length
|
Portion
| |
|---|---|---|
|
First year
|
100%
| |
|
Second year
|
100%
| |
|
Third year
|
100%
|
B.Â
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.
C.Â
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 properties.
A.Â
Any person desiring tax exemption pursuant to this
article should apply to the City of Coatesville at the time a building
permit is secured for construction of the improvement or new residential
construction, as the case may be. The application must be in writing,
upon forms specified by the City, setting forth the following information:
(1)Â
The date the building permit was issued for said improvement.
(2)Â
The location of the property to be improved.
(3)Â
The nature of the property to be improved.
(4)Â
The type of improvements (commercial or residential).
(5)Â
The summary of the plan of the improvements.
(6)Â
The cost of the improvements.
(7)Â
Whether or not the property has been condemned by
any governmental body for noncompliance to laws or ordinances.
(8)Â
The property has been inspected and verified by the
Building Official.
(9)Â
Such additional information as the City may require.
B.Â
A copy of the exemption request shall be forwarded
to the County Board of Assessment Appeals by the Building Official.
The Board shall, after completion of construction, assess separately
the improvement and calculate the amounts of the assessment eligible
for tax exemption in accordance with the limits established by this
article and notify the taxpayer and the local taxing authorities of
the reassessment and amounts of the assessment eligible for exemption.
In the case of new residential construction the Board shall assess
separately the dwelling unit and the land upon which the new residential
construction stands and shall otherwise perform its duties as above
provided for construction of improvements to residential and commercial
properties.
C.Â
The cost of improvements to commercial properties
or costs of improvements or construction per dwelling unit of residential
properties, as the case may be, to be exempted and the schedule of
taxes exempted existing at the time of the initial request for tax
exemption shall be applicable to that exemption request, and a subsequent
amendment to this article, if any, shall not apply to requests initiated
prior to its adoption.
D.Â
Appeals from the reassessment and the amount eligible
for the exemption may be taken by the City or by the taxpayer as provided
by law.
The Article shall become effective upon adoption
by the Coatesville Area School District and by the County of Chester
of resolutions exempting from real property taxation properties in
accordance with the terms of this article.
No amendments to this article shall be effective
unless consented to by resolution or ordinance of each local taxing
authority who has consented to be bound by the terms of this article.
This Article shall automatically expire and
terminate three years following the effective date hereof; 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 full exemption
authorized herein.
