(A) The following real property is hereby exempt from further millage increases imposed on such real property:
(1) Real property in which the open space property interests have been acquired by a local government unit in accordance with Act No. 442, P.L. 992 of 1967, as amended by Act No. 153 of 1996, as amended by Act No. 4 of 2006;
(2) Real property that is subject to an easement acquired in accordance with the Act of June 30, 1981 (P.L. 128, No. 43), 3 P.S. §§ 901 et seq., known as the “Agricultural Area Security Law”; and
(3) Real property from which “transferable development rights” (TDRs) have been transferred and retired by a local government unit without their development potential having occurred on other lands; and provided that the exemption from further millage increases for real property as provided for in division (A)(1), (A)(2) or (A)(3) shall be authorized only for real property qualifying for such exemption under the provisions of § 2(b)(1) of Article VIII of the Constitution of Pennsylvania.
(B) The millage freeze authorized by this section shall apply to all eligible real property, whether the real property met the criteria of the ordinances prior to or subsequent to the effective date hereof. For prior acquisitions, the date on which the millage rate shall be frozen shall be the effective date of this section. For subsequent acquisitions, the date on which the millage rate shall be frozen shall be the date the local government unit completes the acquisition under division (A)(1), (A)(2) or (A)(3) above. The governing body of each taxing district shall give prompt notice to the appropriate tax collection agent of the exact amount of the millage, the date it was frozen, and each parcel to which the freeze applies.
(C) Any real property otherwise eligible for exemption hereunder may be released from exemption upon written request of the owner delivered to the township and the other governing bodies of each taxing district authorizing exemption on or before the real estate tax levy in any school year.
(D) If a landowner changes the use of any tract of land subject to the millage freeze under this section to one which is inconsistent with the provisions of the Agricultural Area Security Law, or for any other reason the land is removed from a land use category under division (A) above, except for a condemnation of the land, the land so removed and the entire tract of which it was a part shall be subject to roll-back taxes plus interest at the rate of 6% per annum. Roll-back taxes shall be calculated by the County Fiscal Office, based on an amount equal to the difference between the taxes paid or payable in the previous ten tax years or since the tax year of the date of acquisition, whichever is less, had the millage not been frozen. The unpaid taxes required to be repaid under the section shall act as a lien upon the property, collectible in the manner provided by law for the collection of delinquent taxes.
(E) The provisions of this section shall remain in effect for a period of ten years, after which they shall expire unless specifically renewed. Upon expiration, any property subject to the millage freeze will be subject to the millage rate then in effect.
(F) The township may repeal this section at any time; provided, however, that any real property which is subject to the freeze when the section is repealed shall thereafter continue to be frozen, but only for so long as the properties otherwise continue to be eligible for exemption under the Act.
(G) This section shall become effective for a particular taxing district only if the governing body of every taxing authority for the particular taxing district that imposes a tax on the real property approves the exemption by adoption of an ordinance authorizing such exemption and, if so, on the date the last of the required ordinances becomes effective.
(Ord. 109, passed 12-7-2006; Ord. 148, passed 9-15-2016)