(a) At the time the applicant inquires about or applies for a building permit for construction and/or improvements from the City of York, the Department of Economic and Community Development shall inform the property owner of the existence of the Residential Tax Abatement Program (RETAP) and shall provide interested individuals with program requirements and qualifications.
At minimum, the following shall be placed on the form application for a building permit:
NOTICE TO TAXPAYERS: By Ordinance No. 6, of Session 1975, as amended, you may be entitled to abatement from real estate tax on your contemplated improvement by reassessment. An application for abatement may be secured from the Building Inspector or other properly designated official and must be filed at the time the building permit is secured.
(b) If the applicant confirms that they will not apply for an abatement under either of the City's real estate tax abatement programs for construction and/or improvements noted in the building permit application, this fact will be noted on the application.
(c) If the property owner decides to apply for the abatement, they must submit the required documentation and information on the forms provided by the City to the Department of Economic and Community Development prior to or at the same time as picking up their permit.
(d) Requests for abatements shall be in writing and submitted on forms prescribed by the City setting forth the following information:
(1) The types of improvements and residential construction,
(2) The summary of the plan of the improvements and residential construction,
(3) The estimated cost of the improvements and residential construction,
(4) Documentation of the original assessment prior to improvements,
(5) A copy of the building permit issued for planned construction and improvements,
(6) If requested by the City, an inspection report of the property by the Department of Economic and Community Development, and
(7) Any additional information as the City may request.
(e) The Department of Economic and Community Development shall process the application and may schedule an inspection of the property to determine existing deficiencies which at the completion of the project must be corrected.
(f) Upon completion of the improvements, the property owner shall notify the Department of Economic and Community Development for the purpose of obtaining a final inspection to ascertain that minimum City Code standards have been met.
(g) The Department of Economic and Community Development shall conduct an inspection to ensure that the property now meets minimum City Code standards and shall promptly notify the property owner of the result of their inspection.
(h) Upon certification that the City Code standards have been met, the property owner shall then request a reassessment of the property from the York County Assessment Office, which reflects an increase in the assessed value of improvements.
(i) Should the property owner disagree with the assessment of the York County Assessment Office and wish to appeal, the Assessment Appeal Request must be filed with the York County Assessment Office with 30 days of the date of the "Notice of Change in Assessment."
(j) Once notice is received from the County Assessment Office, the property owner shall forward a copy of the "Notice of Change in Assessment" to the Department of Economic and Community Development.
(k) After determination that all requirements of this article have been met, the Director of Economic and Community Development shall issue a "Letter of Approval" which shall include the effective date of the City abatement to the property owner, with a copy to the City Treasurer and the York City Business Administrator.
(l) The Department of Economic and Community Development shall also send to the City Treasurer a copy of the ReTAP application with all supporting documentation.
(m) The City Treasurer shall prepare a spreadsheet of the reduction in assessment value for each year of the abatement period as specified herein and shall provide such information to the County and York City School District as required by these taxing entities.
(n) The City Treasurer shall recalculate the York City real estate taxes on an annual basis based on the applicable assessment value and millage rate and reissue the tax bill before sending it to the property owner. (Ord. 18-2017. Passed 7-18-17.)