Presenter
Presented by Mr. Deasy
Title
Amending and Supplementing the Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 265, Exemptions for Residential Improvements; Section 265.01, Definitions; Section 265.03, Exemption for Improvements; and Section 265.04, Exemption for Residential Construction, so as to create a new ten-year exemption covering residential improvements and construction in areas defined as the Uptown District, the Downtown District and Targeted Growth Zones for exemption applications filed on or after July 1, 2007 and through June 30, 2012.
(Tax Abatement)
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 265, Exemptions for Residential Improvements, Section 265.01, Definitions, is hereby supplemented by adding paragraphs (u), (v) and (w), which read as follows:
(u) UPTOWN DISTRICT. The area begins at Fifth Avenue and Diamond Street and continues east on Fifth Avenue to Crawford Street where it travels northward to Colwell Street. The boundary line then follows Colwell Street eastward to Kirkpatrick Street where the boundary then goes southward to Interstate 376. The boundary follows Interstate 376 westward until Municipal Court Way where it then continues northward toward First Avenue. The boundary line then follows First Avenue westward to Try Way. The boundary line continues north along Try Way until Second Avenue where it continues to Crosstown Boulevard. The boundary line follows the Crosstown Boulevard until it meets Diamond Way. The boundary line then continues along Diamond Way to its intersection at Fifth Avenue.
(v) 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 area designated as a Tax Increment Financing District.
(w) TARGETED GROWTH ZONES. The following neighborhood areas:
(1) Allentown. All property within boundary of the Allentown neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by William Street, Arlington Avenue, Hartford Street, hillside, Browville Street, Keeling Street, St. Martin Street, Amanda Street, Cedarhurst Street, Beltzhoover Avenue, Grandview Park and Bigbee Street.
(2) Arlington All property within boundary of the Arlington neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Arlington Avenue, Syrian Street, Devlin Street, Arlington Heights Neighborhood Boundary, Handler Street, East Carson Street, Becks Run Road, Parkwood Road and Mount Oliver Borough Boundary.
3) Beltzhoover. All property within boundary of the Beltzhoover neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Warrington Avenue, Kingsboro Street, Beltzhoover Avenue, McKinley Park and Saw Mill Run Boulevard.
(4) California-Kirkbride. All property within boundary of the California Kirkbride neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Island Avenue, Brighton Road, Pennsylvania Avenue, Allegheny Avenue, California Avenue and Marshall Avenue
(5) East Allegheny. All property within boundary of the East Allegheny neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Goehring Street, Itin Street, Concord Street, Vinial Street, Troy Hill Road, Phineas Street, Chestnut Street, East Ohio Street, Heinz Street, Canal Street, Anderson Street, Stockton Street, Cedar Street, North Street, James Street, Fountain Street, Compromise Street and East Street.
(6) Elliott. All property within boundary of the Elliott neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Steuben Street, Noblestown Road, Arnold Street, Berdella Street, Chartiers Avenue, the Corliss Tunnel and the Ohio River.
(7) Esplen. All property within boundary of the Esplen neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the Ohio River, the Wind Gap Bridge, hillside and the Corliss Tunnel.
(8) Fineview. All property within boundary of the Fineview neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Lafayette Street, Biggs Avenue, Glenrose Street, Hazelton Street, Suffolk Street, Interstate 279, Fountain Street and North Federal Street.
(9) Hays. All property within boundary of the Hays neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Becks Run Road, the Monongahela River, Mifflin Road, Lebanon Road and the City of Pittsburgh Southern Boundary.
(10) Hazelwood. All property within boundary of the Hazelwood neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the Monongahela River, Hot Metal Street, Second Avenue, Greenfield Avenue, Sylvan Avenue, Waldeck Street, Bigelow Street, Hazelwood Avenue, Browns Hill Road, Imogene Road, Desdemona Avenue, Johnston Avenue and Glen Hazel Neighborhood, Bolten Street, Nordica Street, Glen Hazel Neighborhood Boundary, Johnston Avenue, Burgwin Playground, Alluvian Street and the Second Avenue Ramp.
(11) Homewood North. All property within boundary of the Homewood North neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Frankstown Avenue, Oakwood Street, Tioga Street, Pitt Street, Hill Avenue, the City of Pittsburgh Eastern Boundary, the East Busway, North Dallas Avenue, Susquehanna Street and North Murtland Street.
(12) Homewood South. All property within boundary of the Homewood South neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Lincoln Avenue, Apple Street, Stranahan Street, the City of Pittsburgh Eastern Boundary, Standard Avenue, Frankstown Avenue, North Murtland Street and Chaucer Street.
(13) Homewood West. All property within boundary of the Homewood West neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Washington Boulevard, Lincoln Avenue, Chaucer Street, North Murtland Street, Susquehanna Street, North Dallas Avenue and the East Busway.
(14) Knoxville. All property within boundary of the Knoxville neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Cedarhurst Street, Amanda Street, Brownsville Road, Wilbur Street, Tarragonna Street, McKinley Park and Beltzhoover Avenue.
(15) Larimer. All property within boundary of the Larimer neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Negley Run Boulevard, Washington Boulevard, Penn Avenue and East Liberty Boulevard.
(16) Lincoln-Lemington-Belmar. All property within boundary of the Lincoln-Lemington-Belmar neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the Allegheny River, the City of Pittsburgh Eastern Boundary, Stranahan Street, Apple Street, Lincoln Avenue and Washington Boulevard. The neighborhood is also bounded by Pennsylvania Route 28, Fox Chapel Road, the Allegheny River and Delafield Avenue.
(17) Lower Lawrenceville. All property within boundary of the Lower Lawrenceville neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the Allegheny River, 40th Street, Ewing Street, the Bloomfield Bridge, the East Busway and 33rd Street.
(18) Manchester. All property within boundary of the Manchester neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by California Avenue, Allegheny Avenue, Western Avenue and Chateau Street.
(19) Marshall-Shadeland. All property within boundary of the Marshall Shadeland neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the McKees Rocks Bridge, Ohio River Boulevard, McClure Avenue, California Avenue, Bainton Street, Richardson Avenue, McClure Avenue, Woods Run Avenue, Riverview Park, hillside, Brighton Road, Island Avenue, Marshall Avenue, Island Avenue and the Ohio River.
(20) Mount Oliver. All property within boundary of the Mount Oliver neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Parkwood Road, Mountain Street, Wagner Street and Otilla Street.
(21) Perry South. All property within boundary of the Perry South neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Interstate 279, Milroy Street, Perrysville Avenue, Marshall Avenue, Marshall Road, Riverview Park, Highwood Cemetery, Brighton Road, O'Hern Street, Perrysville Avenue, Federal Street, Lafayette Street, Biggs Street, Glenross Street, Hazelton Street and Suffolk Street.
(22) Sheraden. All property within boundary of the Sheraden neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the Corliss Tunnel, Chartiers Avenue, Straka Street, Berry Street, Middletown Road, Ashtola Way, Alora Way, Oetting Street, Nathan Way, Sheraden Park, Stadium Street, Gilroy Street, Calumet Street and hillside.
(23) Spring Garden. All property within boundary of the Spring Garden neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the City of Pittsburgh Eastern Boundary, Wicklines Lane, Spring Garden Avenue, Lager Street, hillside, Bohemian Way, hillside, Kufner Way, Vinial Street, Concord Street, Itin Street, Diana Street, hillside, Homer Street, Firth Street, hillside and the City of Pittsburgh Northern boundary.
(24) Upper Hill. All property within boundary of the Upper Hill neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Ridgway Street, Blessing Street, Bigelow Boulevard, Centre Avenue and Herron Avenue.
(25) Upper Lawrenceville. All property within boundary of the Upper Lawrenceville neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by the Allegheny River, 62nd Street Bridge, 57th Street, Christopher Street, Duncan Street, 56th Street, Wickliff Street, 55 1/2th Street, Celadine Street, 54th Street, Camelia Street, 53rd Street, McCandless Street, Celadine Street, Stanton Avenue and 51st Street
(26) West End. All property within boundary of the West End neighborhood (as defined by Department of City Planning boundary). The neighborhood is bounded by Elliott Street, Steuben Street, West Carson Street, Main Street, Saw Mill Run Boulevard, Interstate 279, hillside, Greentree Street, Kearns Street, Freewalt Street, McCartney Street, Noblestown Road, Main Street, Steuben Street and Planet Street.
Section 2. The Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 265, Exemptions for Residential Improvements; Section 265.03, Exemption for Improvements, is hereby amended and supplemented to read as follows:
§265.03 EXEMPTION FOR IMPROVEMENTS.
Any persons making improvements to deteriorated residential property may apply for and receive tax exemption upon the improvements in the manner and in the amounts hereinafter provided.
(a) The exemption from taxes shall be limited to the additional assessed valuation attributable specifically to the actual cost of improvements to deteriorated property not to exceed the maximum cost per dwelling unit specified in subsection (b) hereof or up to any lesser multiple of one thousand dollars ($1,000.00). The exemption from taxes shall be limited to that portion of the increased assessment attributable to the improvement or improvements and for which a separate assessment has been made by the Board of Property Assessment Appeals and Review and for which an exemption has been specifically requested. If the actual cost of improvements, as determined by the Board, exceeds the maximum cost per dwelling unit, the Board shall decrease the additional assessment valuation eligible for exemption from taxation in the same proportion as the actual cost of improvements exceeds the maximum cost.
(b) The maximum cost per dwelling unit shall be nineteen thousand eighty-six dollars ($19,086.00) for improvements made during 1979. Maximum costs for improvements made during each subsequent year shall be determined by the Treasurer. It shall be the maximum cost for the preceding year multiplied by the ratio of the United States Bureau of the Census New One-Family Houses Price Index for the current year to the Index for the preceding year. The date of making the improvement shall be the date of the issuance of the building permit improvement record or other required notification of construction. No tax exemption shall be granted under the provisions of this Chapter for any improvements to any dwelling unit in excess of the maximum cost specified herein.
(c) If a deteriorated property is granted tax exemption pursuant to this Chapter, the improvement shall not, during the exemption period, be considered as a factor in assessing other properties.
(d) If the exemption request authorized pursuant to paragraph (a) is approved by the Treasurer, the exemption shall be in force only in the three (3) consecutive years in which additional taxes are imposed upon the increased assessment attributable to the improvements for which the exemption was requested, and the exemption shall terminate thereafter.
(e) In lieu of the exemption authorized pursuant to paragraph (a) of this section, for deteriorated properties located within the Uptown District, the Downtown District or any of the Targeted Growth Zones, as defined in Section 265.01 of this Chapter, for exemption applications filed on or after July 1, 2007 through June 30, 2012, the exemption from taxes shall be limited to the additional assessed valuation attributable specifically to the actual cost of improvements to deteriorated property not to exceed the maximum cost per dwelling unit of two hundred fifty thousand dollars ($250,000.00), or up to any lesser multiple of one thousand dollars ($1,000.00). The exemption from taxes shall be limited to that portion of the increased assessment attributable to the improvement or improvements and for which a separate assessment has been made by the Board of Property Assessment Appeals and Review and for which an exemption has been specifically requested. If the actual cost of improvements, as determined by the Board, exceeds the maximum cost per dwelling unit, the Board shall decrease the additional assessment valuation eligible for exemption from taxation in the same proportion as the actual cost of improvements exceeds the maximum cost. If an exemption request is approved by the Treasurer pursuant to this paragraph, the exemption shall be in effect for the ten (10) consecutive years in which additional taxes are imposed upon the increased assessment attributable to the improvements for which the exemption was requested, and the exemption shall terminate thereafter.
Section 3. The Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 265, Exemptions for Residential Improvements; Section 265.04, Exemption for Residential Construction, is hereby amended and supplemented to read as follows:
§ 265.04 EXEMPTION FOR RESIDENTIAL CONSTRUCTION.
Persons responsible or liable for the payment of taxes due on residential units in any of the deteriorated areas enumerated in § 265.02, may apply for and receive tax exemption on new residential construction in accordance with the procedures and schedules as herein provided:
(a) Any exemption from taxes shall be limited to the assessed valuation attributable to the cost of construction of the new residential unit, not in excess of the uniform maximum cost per dwelling unit specified in subsection (b) hereof. If the actual cost of construction, as determined by the Board, exceeds the maximum cost per dwelling unit, the Board shall decrease the assessment valuation eligible for exemption in the same proportion as the actual cost of the construction exceeds the maximum cost.
(b) The uniform maximum cost per dwelling unit shall be fifty-one thousand three hundred dollars ($51,300.00) for 1979. For subsequent years, the uniform maximum cost per dwelling unit shall be determined by the Treasurer. It shall be the amount produced when the maximum cost for the preceding year is multiplied by the ratio of the U.S. Bureau of the Census New One-Family Houses Price Index for the current year to the Index for the preceding year. The date of the construction shall be the date of receipt by the Board of the notification of completion of construction from the applicant in writing on a form prescribed by the Board.
EXAMPLE:
Maximum cost for the preceding
Multiplicand - year
x Multiplier - Ratio of U.S. Bureau of Census New One-Family Houses Price Index for the current year to the Index for the preceding year
________________
= Product - Maximum cost for current year
This product shall be determined by the Treasurer.
(c) The maximum assessment eligible for the exemption of taxes shall be the assessed valuation attributable to the uniform maximum cost of construction.
(d) Any exemption from taxes on the eligible amount of assessed valuation attributable to new construction shall commence in the tax year immediately following the year in which the building permit is issued, providing that an assessment valuation attributable to the new construction has been certified by the Board If no certification has been made in the year following issuance of the building permit, then exemption shall commence in the first year in which real property taxes are assessed and imposed on residential units following construction.
(e) Except as to exemption applications filed pursuant to paragraph (g) of this section, for [For] the first, second and third year for which newly constructed residential unit or units would otherwise be taxable, one hundred (100) percent of the eligible assessment on buildings shall be exempt from taxation; after the third year the exemption from taxation shall terminate.
(f) If a residential unit is granted exemption from taxes under this Chapter, that property shall not be considered as a factor in assessing the value of other properties in the same area during the period in which the exemption exists.
(g) For exemption applications filed on or after July 1, 2007 through June 30, 2012 on new residential construction in the Uptown District, the Downtown District or any of the Targeted Growth Zones, as defined in § 265.01 of this Chapter, the uniform maximum cost per dwelling unit shall be two hundred fifty thousand dollars ($250,000.00) per year for a period of ten (10) years. Subject to said uniform maximum cost per dwelling unit, one hundred (100) percent of the eligible assessment on buildings shall be exempt from taxation; after the tenth year, the exemption from taxation shall terminate.