Article 361
IMPROVEMENT AND ECONOMIC REVITALIZATION OF THE MEADVILLE JUNIOR HIGH SCHOOL AREA TAX ASSISTANCE PLAN
Sections:
361.07 Procedure for obtaining exemption.
361.01 Short title.
This article shall be known and denominated as the “Improvement and Economic Revitalization of the Meadville Junior High School Area Tax Assistance Plan.” (Ord. 3606 § 1, 2004)
361.02 Definitions.
For purposes of this article, the following terms shall have the following meanings:
(A) “Base year” means the year in which an application is filed. Applications for exemption shall be processed and, if appropriate, granted in accord with the terms of this article as they existed on the day of the filing of said application. Subsequent amendments to this article, if any, shall not apply to applications filed prior to the effective date of any such amendments.
(B) “Commercial improvement” means repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated commercial 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. New construction of commercial or other business properties by individuals, associations or corporations within the designated deteriorated or deteriorating area shall be deemed to be a commercial improvement. Ordinary upkeep and maintenance shall not be deemed to be a commercial improvement.
(C) “Deteriorated area,” “deteriorating area,” and “deteriorated neighborhood” all mean the geographic area bounded by Walnut, North Main, North, and Liberty Streets in the Second Ward of the City of Meadville. The designations of the deteriorated area, deteriorating area, and deteriorated neighborhood for the purpose of administering of the terms of this article were made by the city council of the City of Meadville after public hearings and with the recommendations of the planning commission and the redevelopment authority of the City of Meadville, and upon a determination by the city council of the City of Meadville that the designated deteriorated neighborhood is physically blighted based upon the existence of a disproportionate number of tax exempt or delinquent properties in the area.
(D) “Deteriorated commercial property” means any commercial or other business property owned by an individual, association or corporation and located in the designated deteriorated or deteriorating area.
(E) “Deteriorated residential property” means any dwelling unit located in the designated deteriorated neighborhood.
(F) “Dwelling unit” means any building or portion of a building (including but not limited to any house, double house or duplex, townhouse, rowhouse or apartment) 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 cooking equipment for the exclusive use of the occupant or occupants.
(G) “Exemption” means the exemption from taxation provided pursuant to the terms of this article. The exemption provided pursuant to the terms of this article shall be the exemption for tax purposes from the total assessed value of any subject property of that portion of the assessed value attributable to improvements for which an exemption has been granted by the appropriate assessment authorities under the terms hereof. The actual cost of any improvement shall be relevant to the exemption only to the extent that appropriate assessment officials consider the actual cost of such improvements in determining the assessed value of the subject property. In no event shall any exemption of assessed value exceed the actual cost incurred in the making of any improvement regardless of whether the subject improvement increases the assessed value of the property by a sum in excess of the actual cost of the improvement.
(H) “Improvement” means residential or commercial improvement as defined herein.
(I) “New residential construction” means the building or erection of a dwelling unit or units, as defined above, upon vacant land or land specifically prepared to receive such structures.
(J) “Residential improvement” means the repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated residential property, as defined above, so that it becomes habitable as a dwelling unit or units or attains higher standards of housing safety, health or amenity, or is brought into compliance with laws, ordinances or regulations governing housing standards applicable within the City of Meadville. The renovation or rehabilitation of deteriorated commercial property, as defined above, for occupancy as a dwelling unit or units shall be deemed to be a residential improvement as to the portion or portions of the deteriorated commercial property so renovated or rehabilitated. New residential construction by individuals, associations or corporations within the designated deteriorated neighborhood shall also be deemed to be a residential improvement. Ordinary upkeep and maintenance shall not be deemed to be a residential improvement. (Ord. 3606 § 1, 2004)
361.03 Grant of exemption.
From and after the effective date hereof, and subject to the limitations hereinafter stated, there is hereby exempted from real estate taxation the assessed value of all improvements (as herein defined). (Ord. 3606 § 1, 2004)
361.04 Limitations.
The exemption granted pursuant to the terms of this article shall be limited as follows:
(A) Assessed Value. The exemption hereby granted shall apply only to the assessed valuation of an improvement and in no case shall exceed the actual cost of the improvement.
(B) Damaged Properties. In the event of improvements to properties damaged by fire or another casualty after the effective date hereof, only so much of the assessed value of improvements actually incurred which would cause the assessed value of the improved structure to exceed the assessed value of the structure in the tax year immediately preceding the casualty shall be subject to exemption.
(C) Commercial Improvements. The exemption shall be equal to 100 percent of the assessed value of the improvements in each of the three tax years following the year in which construction is complete. Thereafter, the exemption shall end and any benefited property shall be fully taxable upon its full assessed valuation including the assessed value of improvements defined in accord with the terms of this article.
(D) Residential Improvements. The exemption shall be equal to 100 percent of the assessed value of the improvement in each of the five tax years following the year in which construction is complete. Thereafter, the exemption shall end and any benefited property shall be fully taxable upon its full assessed valuation including the assessed value of improvements defined in accord with the terms of this article.
(E) New Residential Construction. Notwithstanding the foregoing, the exemption for new residential construction (as herein defined) shall be equal to 100 percent of the assessed value of the improvement in each of the five tax years following the year in which the building permit authorizing such improvement was issued, and shall not exceed the assessment attributable to $500,000 in cost per dwelling unit. (Ord. 3606 § 1, 2004)
361.05 Nonrecognition.
No improvements granted exemption pursuant to the terms of this article shall, during the period of exemption granted pursuant to the terms hereof, be considered as a factor in assessing other properties. (Ord. 3606 § 1, 2004)
361.06 Notice to taxpayers.
All building permit applications for improvements (as herein defined) issued by the City of Meadville shall, from and after the effective date hereof, be accompanied by a written notice to the applicant of the existence of the Improvement and Economic Revitalization of the Meadville Junior High School Area Tax Assistance Plan, and of the procedures necessary to obtain exemption in accord with the terms of this article. (Ord. 3606 § 1, 2004)
361.07 Procedure for obtaining exemption.
(A) Any taxpayer desiring tax exemption pursuant to the terms of this article shall apply in writing upon a form approved by the City of Meadville at the time such taxpayer secures a building permit for an intended improvement. A copy of the exemption application shall be forwarded by the City of Meadville to the appropriate assessment officials of Crawford County. The appropriate assessment officials of Crawford County shall, after completion of construction, assess separately the improvement and shall calculate the amounts of the assessment eligible for tax exemption pursuant to the terms of this article. In the event an improvement constitutes new residential construction, assessment officials shall separately assess the dwelling unit and the land upon which it stands. Notice of the determinations of the assessment officials shall be given to the taxpayer and to all interested local taxing authorities. Said notice shall state the amount of the assessment eligible for exemption. Appeals from the assessment for the determination of the amount eligible for exemption may be taken by the taxpayer as provided by law for general assessment appeals. The limitations upon exemption and the schedules of taxes exempted existing at the time of the grant of the building permit and the receipt of the application for exemption shall be applicable to that exemption request, and subsequent amendments to this article, if any, shall not apply to requests initiated prior to the effective date of such amendments.
(B) County assessment officials shall be advised of the completion of construction by the appropriate city building or housing inspection personnel. Notice of completion shall be in writing and shall contain a certification that the completed construction complies with all applicable building, plumbing, fire, land use and related laws, rules and regulations applicable to structures within the City of Meadville. No exemption shall be granted to any property which is not certified to be in compliance with all applicable laws, rules and regulations. Failure to complete new residential construction within one year after the date of the issuance of the building permit shall not operate to extend the applicable exemption period, and the exemption herein provided shall only be applied to improvements for a period of five years beginning with the year following the year in which the building permit authorizing such improvements was issued. (Ord. 3606 § 1, 2004)
361.08 Sunset provision.
This article shall be in effect for a period of seven years from the date of its enactment. All exemptions granted prior to the termination date hereof shall remain in full force and effect in accord with the terms and limitations herein stated notwithstanding the expiration of the effectiveness hereof. All applications for exemption filed prior to the termination date hereof shall be processed and, if appropriate, approved for exemption in accord with the terms and limitations hereof notwithstanding the termination of the effectiveness hereof prior to the expiration of any exemption granted pursuant to such applications. (Ord. 3606 § 1, 2004)