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Resolution of the County of Allegheny providing for a program of temporary exemption from county real property taxes for improvements to or construction of residential property in the Borough of Millvale, County of Allegheny County, Commonwealth of Pennsylvania, pursuant to the Improvement of Deteriorating Real Property or Areas Tax Exemption Act (Act No. 42), Pa. Stat. Ann. Tit. 72 §4711-101 et seq.
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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 from real estate taxation the assessed valuation of improvements to deteriorated properties or construction of residential housing located in deteriorated neighborhoods for specified amounts and periods; and
WHEREAS, the Planning Commission of the Borough of Millvale (“Borough”) Borough Council (“the Council”) conducted a public hearing to determine the geographic boundaries of deteriorated area; and
WHEREAS, the Borough Council (“Council”) of the Borough and the Board of Directors (“Directors”) of the Shaler Area School District (“School District”) have established the boundaries of the of the deteriorated area as more specifically set forth in Attachment “A” hereto (hereinafter the “Deteriorated Area”) and adopted the temporary exemption program, and;
WHEREAS, the Borough of Millvale has requested the County of Allegheny to enact similar legislation; and
WHEREAS, the County Council finds that the implementation of a temporary tax exemption program in certain designated deteriorated areas would contribute to the general welfare of the community by spurring economic activity and promoting improvement in the area's housing stock and business and commercial property.
Be it resolved by the Council of Allegheny County as follows:
Section 1. Incorporation of Preamble
The provisions set forth in the preamble to this Resolution are incorporated by reference
in their entirety herein.
Section 2. Deteriorated Area
The areas designated by the Borough and School District set forth in Attachment “A” located within the Borough respectively constitute the Deteriorated Area.
Section 3. Exemption
(a) Any property owner who does not have a tax delinquency on any property located within the County undertaking a project which is qualified as a construction or reconstruction project may apply for and receive from the County an exemption from County real property taxes due to the increased or additional assessed valuation attributable to construction or reconstruction, in the amounts and in accordance with the provisions and limitations set forth in this Resolution. The exemption from County real estate taxes shall be specifically limited to the additional assessed valuation attributable to the actual costs of the construction or reconstruction to the Property within the deteriorated area. Appeals from the amount of increased assessed valuation attributable to the actual costs of construction or reconstruction of the property within the Deteriorated Area may be taken by the taxpayer or any local taxing authority as provided by the Second Class County Assessment Law, 72 P.S. §5452.1 et seq. or other applicable law or ordinance.
(b) No exemption from taxation is granted other than as set forth in subsection (a) above.
(c) Any property with a Tax Delinquency is not eligible for the relief set forth in this Resolution.
Section 4. Exemption Schedule
The exemption from County real estate taxes granted to any property owner undertaking a project covered by the Resolution shall be in accordance with the following conditions and schedule:
(a) For new construction of residential properties within the Deteriorated Area, the County real estate taxes shall be exempted for three consecutive years at one hundred percent (100%). In the fourth year and all succeeding years, the exemption shall end and the entire property (land and structure) shall be fully taxable.
(b) For improvements to residential properties within the Deteriorated Area, the County real estate taxes shall be exempted for five consecutive years according to the following schedule: The tax exemption in the initial year shall be one hundred percent (100%). For each of the four succeeding years of the exemption period. The exemption shall decline by twenty percent (20%) each year. In the fifth and final year, the exemption shall be twenty percent (20%) of the County real estate taxation. In the sixth year and all succeeding years, the exemption shall end and the entire property (land and building) shall be fully taxable.
(c) There is no exemption granted on the assessed valuation attributable to land.
(d) There is no exemption granted if the improvements are not completed by the end of the third calendar year following the year the initial building permit was issued.
(e) There is no exemption granted, and any existing exemption shall be permanently revoked, if there exists any tax delinquency with respect to the property or any other property owned in the County by the property owner at the time of application for the tax exemption or at any time during the aforesaid exemption period.
Section 5. Procedure For Obtaining Exemption
(a) At the time that a property owner secures a building permit for construction use, the property owner desiring the temporary real estate tax exemption pursuant to this Resolution shall file a request in writing for exemption on a form proscribed by the County. The property owner shall file the form with the Allegheny County Board of Property Assessment (“Board”).
(b) The Property Owner must certify on the form provided the following information:
1. Name and address of property owner.
2. Lot and block number of the property to continue the construction.
3. The initial assessed valuation of the property.
4. The current year County taxes on the property.
5. The date the building permit was issued for the improvements or construction.
6. The summary of the plan of construction, plan of improvement or reconstruction.
7. The anticipated date of completion.
8. The actual costs of construction, reconstruction or the actual costs of improvement.
9. A statement indicating that there is not a Tax Delinquency on the property.
10. Such other information as may be necessary to process such application for temporary exemption.
(c) The exemption request shall be filed by the Property Owner with the Board no later than ninety (90) days of the date after when the building permit is issued. Failure to submit such exemption request within this time period may permit the County to deny any exemption claimed pursuant to this Resolution for the initial tax year after completion of the construction or improvement, thereby limiting the length of the schedule of taxes exempted to less than the five (5) year period established under this Resolution.
(d) When the construction, reconstruction or improvement has been completed, the Property Owner shall notify the Board in writing. Such notice must occur within thirty (30) days of completion. Failure to submit such exemption request within this time period may permit the County to deny any exemption claimed pursuant to this Resolution for the initial tax year after completion of the construction or improvement, thereby limiting the length of the schedule of taxes exempted to less than the five (5) year period established under this Resolution. The notice of completion shall include the following information:
1. Name and address of property owner.
2. Lot and block number of the property for which the exemption is sought.
3. The date that the construction, reconstruction or improvement was completed.
4. Any modification to the plan of construction or reconstruction as previously submitted.
5. The final, adjusted actual costs of construction, reconstruction or improvement.
(e) The Board shall, after notice in writing and with prior physical inspection, assess the property to determine the valuation attributable to the construction or improvement eligible for tax exemption under this Resolution.
(f) The Board shall provide to the County and the Property Owner with the following information in writing:
1. The assessed valuation of the property prior to construction or improvement.
2. The increase in assessed valuation attributed to the construction or improvement.
3. The amount of assessed valuation increase eligible for tax exemption.
The Treasurer or collector of real estate taxes for the County shall then exonerate that assessed valuation increase and refund the amount of taxes attributable to the exemption in accordance with the exemption schedule. The Treasurer, however, shall not exonerate taxes if there exists any Tax Delinquency with respect to the property for which the exemption is sought or any property in the County owned by the Property Owner.
(g) Appeals from the valuation and the amount eligible for exemption may be taken by the taxpayer or any local taxing authority as provided by the Second Class County Assessment Law, 72 P.S. §5452.1 et seq. or other applicable law or ordinance.
Section 6. Transferability
The exemption from taxes authorized by this Resolution shall be upon the property exempted and shall not terminate upon the sale, exchange or other alienation of such property unless otherwise provided.
Section 7. Intergovernmental Cooperation Agreement
If required, the proper officials of the County are hereby authorized to enter into an intergovernmental cooperation agreement pursuant to the Intergovernmental Cooperation Act, Pa. Cons. Stat. Ann. Tit. 53, §2301, et seq., with the Borough and the School District to implement the exemption from County real property taxation established under this Resolution. The intergovernmental cooperation agreement shall be subject to review and approval as to form by the County Solicitor.
Section 8. Rules and Regulations
The County Manager and the Board are authorized to adopt rules and regulations, if necessary, to implement this Resolution.
Section 9. Term
This Resolution shall enter into effect immediately following its adoption. The provisions of this Resolution shall apply to all applications filed from and after the effective date hereof and until such time as the right to obtain the aforesaid exemptions created hereby are terminated by the County. The cost of improvements 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 subsequent amendment of this Resolution, if any, shall not apply to requests initiated prior to its adoption.
Section 10. Severability
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 11. Repealer
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.
ATTACHMENT "A"
Borough of Millvale - Deteriorate Area
BOUNDARY DESCRIPTION
BEGINNING at the point of intersection of Borough of Millvale / Shaler Township Municipal Boundary Line with the United States Harbor Line of the Allegheny River; thence proceeding in a westerly direction along the United States Harbor Line to its point of intersection with the Borough of Millvale / City of Pittsburgh Municipal Boundary Line, thence proceeding in a northerly direction along said Municipal Boundary to its point of intersection with the northern right-of-way line of Route 28, thence proceeding in a westerly direction along said northern right-of-way line to its point of intersection eastern right-of way line extended of Grant Avenue, thence proceeding in a northerly direction along said eastern right-of-way line extended and right-of-line to its point of intersection with the southern right-of-line of School Street; thence proceeding in an easterly direction along said southern right-of-line to its point of intersection with the eastern right-of-way line extended of Lyon Street; thence proceeding in a northerly direction along the eastern right-of-way line extended and right-of-way line to its point of intersection with the southern right-of-way of Sheridan Street; thence proceeding in a westerly direction along said southern right-of-way line to its point of intersection with western right-of-way line of Farragut Street; thence proceeding in a northerly direction along said western right-of-way line of said street to its point of intersection with the northern right-of-way line of Butler Street; thence proceeding in an easterly direction along said northern right of way line to its point of intersection with the western property line of Block and Lot 79-C-180; thence proceeding in a northerly direction along said property line to its point of intersection with the southern right-of-way line of Black Street; thence proceeding in a westerly direction along said southern right-of way line to its point of intersection with the eastern property line extended of Lot 79-C-19; thence proceeding in a northerly direction along said eastern property line extended and continuing along said eastern property line to its point of intersection with the southern right--of-way line of Sedgwick Street; thence proceeding in an easterly direction along said southern right-of-way line to its point of intersection with the western property line extended of Block and Lot 79-C-46; thence proceeding in a northerly direction along said eastern property line and continuing along the western property line of Block and Lot 79-B-100 to its point of intersection with the southern right-of-way line of Fornoff Street; thence proceeding in an easterly direction to its point of intersection with the western property line of Block and Lot 79-B-103 and continuing along the western property line of Block and Lot 79-B-144 to its point of intersection with the southern right-of-way line of North Avenue; thence proceeding in a westerly direction along said southern right-of-way line to its point of intersection with the western property line extended of Block and Lot 79-B-150; thence proceeding in a northerly direction along said western property line extended and continuing along said western property line and western property line extended to its point of intersection with the northern right-of-way line of Howard Street; thence proceeding in an easterly direction along said northern right-of-way line to its point of intersection with the western property line of Block and Lot 79-B-154; thence proceeding in a northerly direction and then easterly direction and easterly direction extended of said western property line to its point of intersection with the northern right-of-way line of an un-named street at the rear of the properties of Block 79-B, Lots 41, 43, 44, 45, 48, 49, 50, 51, 52, 53, 54, 55, 56 & 57; thence proceeding in an easterly direction along said northern right of way line to its point of intersection with the western right-of-way line of Lincoln Avenue; thence proceeding in a northerly direction along said western right-of-line to its point of intersection with northern right-of-way line of Sample Street; then proceeding in an easterly direction along said northern right-of-way line to its point of intersection with the eastern right-of-way line of Freemont Street;
thence proceeding in a southerly direction along said eastern right-of-way line to its point of intersection with the northern right-of-way line of North Avenue; thence proceeding in an easterly direction along said northern right-of-way line to its point of intersection with the western property line extended of Block and Lot 118-R-148; thence proceeding along said western property line extended and western property line and continuing along the western property line of Block and Lot 118-R-210 to its point of intersection with the northern right-of-way line of Evergreen Road; thence proceeding in a westerly direction and then continuing in a southerly direction along said right-of-way line to its point of intersection with the southern right of way line of Butler Street; thence proceeding in a westerly direction along said southern right-of-way line to its point of intersection with the eastern right-of-way line of Lincoln Avenue; thence proceeding in a southerly direction along said eastern right-of-way line to its point of intersection of the northern right-of-way line of Sherman Street; thence proceeding in an easterly direction along said northern right-of-way line to its point of intersection with the western right-of-way line of Mead Street; thence proceeding along said western right-of-way line to its point of intersection with the northern right-of-way line of Bennett Street; thence proceeding in an easterly direction along said northern right-of-way line to its point of intersection with the Millvale Borough / Shaler Township Municipal Boundary Line; thence proceeding in a southerly direction along said municipal boundary line to its point of intersection with the United State Harbor Line of the Allegheny River, the place of BEGINNING.