[Adopted 6-1-2017 by Ord. No. 2017-01]
East Cocalico Township is a local taxing authority, authorized by the Local Economic Revitalization Tax Assistance Act, the Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722 et seq., to provide tax exemption for new construction in deteriorated areas of economically depressed communities and for improvements to certain deteriorated industrial, commercial and other business properties. The Board of Supervisors of the Township held a public hearing on May 4, 2017, for the purpose of determining the boundaries of deteriorated areas within the Township. The Board of Supervisors desires to encourage new commercial development and improvements to deteriorated properties in these deteriorated areas through the use of tax exemptions.
The following words and phrases when used in this article shall have the following meaning:
The Board of Supervisors of East Cocalico Township, Lancaster County, Pennsylvania.
An area meeting the requirements of the Local Economic Revitalization Tax Assistance Act, 72 P.S. § 4722 et seq.
Any industrial, commercial or other business property owned by an individual, association, or corporation, and located in a deteriorating area, as hereinafter provided, or any such property which has been the subject of an order by a government agency requiring the unit to be vacated, condemned or demolished by reason of noncompliance with laws, ordinance or regulations.
Repair, construction or reconstruction, including alterations and additions having the effect of rehabilitating a deteriorated 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. Ordinary upkeep and maintenance shall not be deemed an improvement.
The Local Economic Revitalization Tax Assistance Act, the Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722 et seq.
The Township of East Cocalico, Lancaster County, Pennsylvania.
[Amended 10-18-2018 by Ord. No. 2018-04; 11-21-2019 by Ord. No. 2019-12]
The Township hereby designates the area within the following boundaries as "Deteriorated Area" determined within the meaning of the Act, and one in which the Local Taxing Authorities may grant a tax exemption pursuant to the provisions of the Act: All industrial properties, commercial and other business properties within the General Commercial, Planned Commercial, Light Industrial and Heavy Industrial Zoning Districts of the Township.
A.
The amount to be exempted from the real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of new construction or improvements to deteriorated property in accordance with the exemption schedule established by this article.
B.
The exemption from real estate taxes shall be limited to that improvement for which an exemption has been requested in the manner set forth in this article and for which a separate assessment has been made by the Lancaster County Board of Assessment Appeals.
A.
The amount to be exempted from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of new construction or improvements to deteriorated property in accordance with the exemption schedule established by this article.
B.
The exemption from real estate taxes shall be limited to that improvement for which an exemption has been requested in the manner set forth in this article and for which a separate assessment has been made by the Lancaster County Board of Assessment Appeals.
[Amended 10-18-2018 by Ord. No. 2018-04]
A.
The schedule of Township real estate taxes to be exempted shall be in accordance with the portion of improvements to be exempted each year.
| Length (Year) | Portion (Percent) |
|---|---|
| First | 100% |
| Second | 100% |
| Third | 75% |
| Fourth | 50% |
| Fifth | 25% |
| Sixth | 0% |
B.
If an eligible property is granted a true exemption pursuant to this article, the improvement shall not, during the exemption period, be considered as a factor in assessing other properties.
C.
The exemption from taxes granted under this article shall be upon the property and shall not terminate upon the sale or exchange of property.
D.
The Exemption Schedule set forth in this amendment shall not affect the Exemption Schedule set forth in Ord. No. 2017-01 relating to Account No. 080-21253-0-0000 now owned by UGI Utilities, Inc. (previously owned by Reading Hospital).
A.
Any person desiring tax exemption under this article shall notify the Manager and Treasurer of the Township, as well as the Business Manager of the Cocalico School District, in writing, on a form provided to the applicant at the time he secures a building permit for the new construction or improvement. A copy of the exemption request shall be forwarded to the Lancaster County Assessment Office. The Lancaster County Assessor shall, upon notice by applicant and after completion of the new construction or improvement, assess separately the new construction or improvement and calculate the amount of the assessment eligible for tax exemption in accordance with the limits established by this article and shall notify the taxpayer, the Township, and the School District of the reassessment and the amount of the assessment eligible for the exemption. Appeals from the reassessment and the amount eligible for the exemption may be taken by the taxpayer or the local taxing authority as provided by law.
B.
The cost of the new construction or improvements to be exempted and the schedule of taxes exempted existing at the time of initial request for tax exemption shall be applicable to that exemption request, and subsequent amendment to this article, if any, shall not apply to the adoption of such amendment.
[Amended 10-18-2018 by Ord. No. 2018-04; 11-21-2019 by Ord. No. 2019-12; 10-6-2022 by Ord. No. 2022-02]
An application for exemption may be filed at any time before November 26, 2027. All qualified applications under this article are eligible for the period of years set forth in the exemption schedule.
The Township may, by ordinance enacted from time to time, extend the time for filing an application for exemption. However, in no event shall any one extension period exceed five years.
The exemption from the real estate taxes provided for herein shall be forfeited by the taxpayer and/or any subsequent owner of the real estate for the failure to pay any nonexempt real estate taxes by the last day of the time period to pay such taxes in the penalty period. Upon receipt of the notice of nonpayment of nonexempt real estate taxes, the Township Treasurer shall discontinue the LERTA exemption.
