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Resolution of the County of Allegheny, Commonwealth of Pennsylvania, amending the New Home Construction/Improvement Program Resolution enacted May 23, 1996 by the Board of Commissioners of Allegheny County at Agenda Number 700-96, subsequently amended by Resolution No. 22-00 enacted December 15, 2000 by Allegheny County Council, amended by Resolution No. 6-01 enacted February 16, 2001, amended by Resolution No. 61-02 enacted November 13, 2002, and amended by Resolution No. 04-04 enacted March 11, 2004; providing for the continuation of the Allegheny County New Home Construction/Improvement Exemption Program.
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WHEREAS, the New Home Construction Local Tax Abatement Act, Pa. Stat. Ann. Tit. 72 § 4754-1 et seq., otherwise known as Act 202, authorizes local taxing authorities to exempt new residential construction from real estate taxation for specific periods of time when the construction is located on unimproved residential property; and
WHEREAS, the Improvement of Deteriorating Real Property or Areas Tax Exemption Act, Pa. Stat. Ann. Tit. 72 § 4711-101 et seq., otherwise known as Act 42, authorizes local taxing authorities to exempt the assessed valuation of improvement of deteriorated properties from real estate taxation for specified amount and specific periods of time when the property is located in a deteriorated neighborhood; and
WHEREAS, on May 23, 1996, the Board of Commissioners of Allegheny County formally adopted a resolution establishing the “New Home Construction/Improvement Exemption Program,” exercising the legal authority provided in Act 202 and Act 42 to establish a program of temporary exemptions or abatement; and
WHEREAS, Allegheny County Council acted to extend the New Home Construction/Improvement Exemption Program with the enactment of Resolution No. 22-00 on December 15, 2000; and made subsequent extensions of the Program through Resolution No. 6-01 enacted February 16, 2001, Resolution No. 61-02 enacted November 13, 2002, and Resolution 04-04 enacted March 11, 2004; and
WHEREAS, Allegheny County Council finds that the continuation of the New Home Construction/Improvement Exemption Program will inure to the benefit of the citizenry of Allegheny County; and
WHEREAS, the total increase in the maximum amount of the improvement exemption since the program's inception in 1996 is under $6,000, an amount that has not kept pace with increases in the United States Bureau of the Census New One-Family Houses Price Index, which was originally established as the means of calculating the maximum exemption;
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
Section 3(b) of the New Home Construction/Improvement Program Resolution of May 23, 1996, adopted by the Board of Commissioners of Allegheny County, is hereby deleted and the following is substituted in its place:
(b) The maximum cost of improvements per dwelling unit eligible for the exemption in the year 2006 shall be FIFTY THOUSAND SIX HUNDRED DOLLARS ($50,600.00) for improvements made during 2006. Maximum costs for improvements made during each subsequent year shall be approved by the Board and shall be the maximum cost for the preceding year multiplied by the ratio of the United States bureau of the Census New One-Family Houses Price Index for the current year to such index for the preceding year. The date of making the improvement shall be the date of the issuance of the building permit, improvement record or other required notification of improvement. No tax exemption shall be granted under the provisions of this chapter for any improvements to any dwelling unit in excess of the maximum cost specified herein.
Section 2.
Section 8 of the New Home Construction/Improvement Program Resolution of May 23, 1996, adopted by the Board of Commissioners of Allegheny County, is hereby deleted and the following is substituted in its place:
SECTION 8. EFFECTIVE DATE
A. The Improvement of Deteriorated Properties Abatement Program established pursuant to Act 42 in Section 3 of this Resolution shall commence January 1, 1996 and shall remain in effect until December 31, 2008.
B. The New Home Construction Abatement Program established pursuant to Act 202 in Section 4 of this Resolution shall commence January 1, 1996 and shall remain in effect until December 31, 2008.
C. Notwithstanding the above, any tax exemption granted in the final year of the term of either the Improvement of Deteriorated Properties Abatement Program or the New Home Construction Abatement Program shall expire even though the entire exemption period for improvements or new construction shall not have expired.
SECTION 3. Except for the changes set forth in Section 1 above, all provisions of the New Home Construction/Improvement Program Resolution of May 23, 1996, as amended, shall remain in full force and effect.
SECTION 4. If any provision of this Resolution shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Resolution which shall be in full force and effect.
SECTION 5. Any Resolution or Ordinance or part thereof conflicting with the provisions of this Resolution is hereby repealed so far as the same affects this Resolution.
SPONSORED BY COUNCIL MEMBER KRESS