Presenter
Presented by Mr. Deasy
Title
Ordinance amending the Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 267, Exemptions for Industrial and Commercial Improvements; Section 267.01, Definitions; paragraph (k), Qualified Conversion to Commercial Residential Use, paragraph (o), Downtown District, and paragraph (u), Qualified Conversion to Residential Use; and Section 267.03, Exemption Schedule, paragraph (c), subparagraph (3); and Section 267.04, Exemption Conditions, paragraph (e), so as to eliminate the fifty (50) percent threshold requirement for conversions, to clarify the location of properties included within the Downtown District, and to eliminate the ownership restriction for qualified conversions to residential use.
Body
Be it resolved by the Council of the City of Pittsburgh as follows:
Section 1. The Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 267, Exemptions for Industrial and Commercial Improvements, Section 267.01, Definitions, paragraph (k), Qualified Conversion to Commercial Residential Use, paragraph (o), Downtown District, and paragraph (u), Qualified Conversion to Residential Use, are hereby amended to read as follows:
(k) QUALIFIED CONVERSION TO COMMERCIAL RESIDENTIAL USE. Improvements having the effect of converting all or a portion of deteriorated property to commercial residential use, so that it becomes habitable [, provided that at least fifty (50) percent of the total building area, measured by floor area at ground level and above is so converted]. Neither new construction nor ordinary upkeep and maintenance shall be deemed a qualified improvement for this purpose.
(o) DOWNTOWN DISTRICT. The area begins at 11th Street and Penn Avenue, and continues northward along 11th Street to the Allegheny River. The boundary line then follows the southern shore of the Allegheny River westward to Commonwealth Place, where it turns south and follows Commonwealth Place to the Monongahela River. The boundary then follows the northern shore of the Monongahela River eastward to the Crosstown Boulevard, where it turns northward on the Crosstown Boulevard to the intersection with Fifth Avenue. The boundary travels west on Fifth Avenue to Ross Street, goes north on Ross Street to Bigelow Boulevard, follows Bigelow Boulevard north to the Crosstown Boulevard, then north to Liberty Avenue. The boundary then proceeds west on Liberty Avenue to 12th Street, goes north for one block on 12th Street, turns west on Penn Avenue and ends at the intersection of Penn Avenue and 11th Street. The Downtown District does not include any parcels located within [area designated as] a Tax Increment Financing District.
(u) QUALIFIED CONVERSION TO RESIDENTIAL USE. Improvements having the effect of converting all or a portion of deteriorated property to residential use, so that is becomes habitable [, provided that at least fifty (50) percent of the total building area, measured by floor area at ground level and above is so converted]. Neither new construction nor ordinary upkeep and maintenance shall be deemed a qualified improvement for this purpose.
Section 2. The Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 267, Exemptions for Industrial and Commercial Improvements, Section 267.03, Exemption Schedule, paragraph (c), subparagraph (3), which reads as follows, is hereby deleted in its entirety:
(3) In the event that the owner of a property which has qualified for exemption pursuant to this paragraph enters into a written lease for a term of one (1) year or more for which the owner receives consideration, the exemption granted pursuant to this paragraph shall expire upon the effective date of the lease.
Section 3. The Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 267, Exemptions for Industrial and Commercial Improvements; Section 267.04, Exemption Conditions, paragraph (e) is hereby amended to read as follows:
(e) There is no exemption granted and any existing exemption shall be revoked if and for so long as there exists any tax delinquency with respect to the property or property owner. An exemption for qualified conversion to commercial residential use shall be revoked if and to the extent the property does not continue to be commercial residential use property. Likewise, an exemption for qualified conversion to residential use shall be revoked if and to the extent the property does not continue to be residential use property [, as specified in Section 267.03 (c) (3)]. Any revocation shall not extend the exemption period set forth in Section 267.03