Home Table of Contents

§ 4712-104. Deteriorated areas

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: September 14, 2020

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Exemptions (Refs & Annos)
Tax Exemption and Mixed-Use Incentive Program Act
Effective: September 14, 2020
72 P.S. § 4712-104
§ 4712-104. Deteriorated areas
Currentness
(a) Real property tax exemption.--
(1) A local taxing authority may by ordinance or resolution exempt from real property taxation the assessed valuation of improvements to blighted properties and the assessed valuation of new construction within a deteriorated area in the amounts and in accordance with the provisions and limitations specified in this act.
(2) If a deteriorated area is zoned for mixed-use housing and development, improvements shall incorporate mixed-use housing and development that benefit the efficiency and economy of the community.
(3) The ordinance or resolution shall specify a description of each deteriorated area, as well as the cost of improvements per unit to be exempted, and the schedule or taxes exempted as provided in this act.
(b) Boundaries.--Prior to the adoption of the ordinance or resolution authorizing the granting of tax exemptions, the municipal corporation must affix the boundaries of the deteriorated area, wholly or partially located within its jurisdiction, if any.
(c) Public hearing.--
(1) At least one public hearing shall be held by the municipal corporation for the purpose of determining the boundaries of a deteriorated area.
(2) At the public hearing the local taxing authorities, planning commission or redevelopment authority and other public and private agencies and individuals, knowledgeable and interested in the improvement of deteriorated areas, shall present their recommendations concerning the location of boundaries of a deteriorated area for the guidance of the municipal corporation. The recommendations shall take into account the criteria required to establish an impoverished area or blighted property.
(3) The public hearing shall be held in accordance with 65 Pa.C.S. Ch. 7 (relating to open meetings).
(d) Adjacent property inclusions.--Property adjacent to a deteriorated area may be included within the deteriorated area if the local taxing authority determines that new construction on the property would encourage, enhance or accelerate improvement of the blighted properties within the deteriorated area.
(e) Municipal cooperation.--
(1) Two or more municipal corporations may join together for the purpose of determining the boundaries of a deteriorated area and establishing the uniform maximum cost per unit, and the municipal corporations shall cooperate fully with each other for the purpose of implementing this act.
(2) The local taxing authorities may, by implementing ordinances or resolutions, agree to adopt tax-exemption schedules contingent upon the similar adoption by an adjacent local taxing authority or by a local taxing authority with mutual jurisdiction, within the limitations provided under this act.
(f) Rescinding blighted area designation.--A local taxing authority may rescind an ordinance or resolution adopted under subsection (a) if the local taxing authority determines that the tax exemption in the deteriorated area within the boundaries established under subsection (b) has accomplished the goal of revitalizing the deteriorated area. Property granted tax exemption within the boundaries of the deteriorated area prior to the ordinance or resolution being rescinded shall continue to receive the tax exemption granted until the tax exemption is terminated under section 5(b).1

Credits

2020, July 14, P.L. 631, No. 61, § 4, effective in 60 days [Sept. 14, 2020].

Footnotes

1
72 P.S. § 4712-105.
72 P.S. § 4712-104, PA ST 72 P.S. § 4712-104
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document