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A. Requests for tax exemption as herein provided shall be made in writing on a form provided by the City at the time a building permit is secured, but in no event shall a request for tax exemption be accepted any later than 6 months after the Assessment Agency issues its increased assessment on the Dwelling Unit or if no building permit or other notification of improvements is required, at the time s/he commences construction. [Amended 7-12-2010 by Ord. No. 32-2010]
B. The Chief Building Official shall forward a copy of the request for exemption to the Berks County Board of Assessment Appeals. [Amended 12-27-1989 by Ord. No. 122-19895]
C. The Berks County Board of Assessment Appeals shall, after the improvement is completed, assess the improvement separately, calculate the amount of the assessment eligible for tax exemption in accordance with the limits established by the City and notify the taxpayer and the City of the reassessment and the amount of the assessment eligible for exemption. All abatements shall begin following notification to the City from the Board of an increase in the assessment attributable to the improvement. Appeals from the reassessment and the amounts determined to be eligible for the exemption may be taken by the taxpayer or the City as provided by law. [Amended 12-27-1989 by Ord. No. 122-1989]
D. 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 amendments to this Part, if any, shall not apply to requests initiated prior to their adoption.
5. Editor's Note: Amended during codification (see Ch. 1, General Provisions, Part 2).
A. There is hereby exempted from real estate taxation, in the amounts and in accordance with the provisions and limitations hereinafter provided, the assessed valuation of any new residential construction built in a deteriorating area, as defined in § 543-103.
B. In all cases, the exemption from real estate taxes shall apply to the total assessed valuation attributable to the actual cost of the new residential construction, for which an assessment has been made by the Berks County Board of Assessment Appeals and for which an exemption has been requested. The date of the construction shall be the date of the issuance of the building permit.
C. No property shall be entitled to a tax exemption as herein provided unless the necessary and proper permits prior to building the property have been applied for and obtained in accordance with the requirements of § 205 of P.L. 206, No. 34, as reenacted and amended by Act 42 of August 5, 1977.6
D. No tax exemption shall be granted if the improvements as completed do not comply with all ordinances, rules, regulations, statutes and other applicable laws. [Amended 12-27-1989 by Ord. No. 122-1989]
6. Editor's Note: See 72 P.S. § 4711-205.
[Added 12-27-1989 by Ord. No. 122-1989]
A. The eligible assessed valuation of the property attributable to new residential construction as determined by the assessment agency to be exempted from taxation each year for three years, shall be in accordance with the schedule below: [Amended 7-12-2010 by Ord. No. 32-2010]
Year | Percentage Exempted |
First | 100% |
Second | 100% |
Third | 100% |
After the third year, the exemption shall terminate. |
B. The exemption from real estate taxes authorized by this Part shall be upon the duly constructed dwelling unit or units exempted and shall not terminate upon the sale or exchange of the property.
C. The exemption from real estate taxes authorized by this Part shall terminate irrevocably upon default in the payment in full of all current real estate taxes, together with accrued penalties and/or interest, due to be paid upon the new residential construction exempted. For purposes of this Part, a default shall be considered to have occurred if such payment is not made in accordance with the tax bill issued upon the new residential construction on or before February 15 of the year following the year in which such tax bill is issued. The provisions of this section shall apply prospectively only to deny the continued exemption of the real estate taxes upon the new residential construction commencing with the first fiscal year following the year for which the tax bill was issued upon which the default occurred. [Amended 12-6-1995 by Ord. No. 124-1995]
[Added 12-27-1989 by Ord. No. 122-1989; amended 6-8-1998 by Ord. No. 20-1998]
A. Requests for tax exemption as herein provided shall be made in writing on a form provided by the City; the form shall be submitted at the time the person desiring tax exemption secures the building permit or at the time he commences construction. [Amended 7-12-2010 by Ord. No. 32-2010]
B. The Chief Building Official shall forward a copy of the request for exemption to the Berks County Board of Assessment Appeals.
C. The Berks County Board of Assessment Appeals shall, after completion of the construction, assess separately the dwelling unit and the land upon which the new residential construction stands and calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by the City and notify the taxpayer and the City of the amounts of the assessment eligible for exemption. Appeals for the assessment and/or the amounts eligible for exemption may be taken by the taxpayer or the City as provided by law.
D. The cost of construction per dwelling unit to be exempted in the schedules of taxes exempted existing at the time of the initial request for tax exemption shall be applicable to the exemption request, and subsequent amendment to the ordinance, if any, shall not apply to requests initiated prior to their adoption.
7. Editor's Note: Amended during codification (see Ch. 1, General Provisions, Part 2).
[Added 12-27-1989 by Ord. No. 122-1989]
In the event that the taxpayer shall receive, by whatever means, a reduced assessment with regard to part or all of their property which is currently the subject of the tax exemption provided in this Part, such reduced assessment shall be applied proportionately to the portion of the assessed value which is subject to a tax exemption and the portion of the assessed value which is not subject to a tax exemption, and shall result in a reduction of the tax exemption which was initially granted for purposes of the number of exemption years still remaining on the exemption schedule.
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