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A resolution amending the New Home Construction/Improvement Program Resolution enacted May 23, 1996 by the Board of Commissioners of Allegheny County at Agenda No. 700-96, subsequently amended by Resolutions Nos. 22-00, 6-01, 61-02, 04-04-RE, 49-05-RE, 07-08-RE, 25-09-RE and 30-11-RE.
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Whereas, the Improvement of Deteriorating Real Property or Areas Tax Exemption Act, Pa. Stat. An. Tit. 72 ยง4711-101 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 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 exercised the legal authority granted by Act 202 and Act 42 by formally adopting a resolution establishing the "New Home Construction/Improvement Exemption Program," an action which was confirmed through resolutions in 2000, 2001, 2002, 2004, 2005, 2008, 2009, and 2011 by Allegheny County Council to extend the deadline for the program; and
Whereas, in 2001, Allegheny County Council changed the maximum amount of the exemption to thirty-six thousand and nine dollars; and
Whereas, Act 42 limits the amount of the exemption to the "actual cost of improvements up to the maximum cost [specified by a local taxing authority]"; and
Whereas, the 2001 amendment to the Improvement Exemption Program in comporting with state law also provided for an inflation multiplier to be implemented by the Property Assessment Board as the maximum cost for the preceding year multiplied by the ratio of the U.S. Bureau of the Census New One Family Price Index for the current year to such index for the preceding year; and
Whereas, this calculation has never been used to change the amount of the maximum cost of improvement exemption since it was enacted in 2001; and
Whereas, it is Council's intention to work with the Office of Property Assessment to increase the maximum cost of improvement per dwelling from thirty six thousand and nine dollars to an amount which reflects the calculation set forth above;
The Council of County of Allegheny hereby resolves as follows:
Section 1. Incorporation of the Preamble.
The provisions set forth in the preamble to this Resolution are incorporated by reference as set forth in their entirety herein.
Section 2.
"(b)The maximum cost of improvements per dwelling unit eligible for exemption in the year 2001 shall be THIRTY-SIX THOUSAND AND NINE DOLLARS. Maximum costs for improvements made during each subsequent year shall be determined by the Board. It 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 provision of this chapter for any improvements to any dwelling unit in excess of the maximum cost specified herein.
Section 3. Full Force and Effect
Except for the changes set forth in Section 2 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. 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 5. 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.
PRIMARY SPONSOR: COUNCIL MEMBER KRESS