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File #: 2007-1286    Version: 1
Type: Ordinance Status: Passed Finally
File created: 3/20/2007 In control: Committee on Finance, Law and Purchasing
On agenda: Final action: 6/5/2007
Enactment date: 6/5/2007 Enactment #: 10
Effective date: 6/12/2007    
Title: Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 267, Exemptions for Industrial and Commercial Improvements; Section 267.01, Definitions; Section 267.03, Exemption Schedule; Section 267.04, Exemption Conditions; and Section 267.09, Participation by Allegheny County and Pittsburgh Board of Education, so as to create a new tax exemption for the conversion of industrial, commercial or other business property into owner-occupied residential use in deteriorated underutilized transition areas and also to increase the exemption for improvements constituting a qualified conversion to commercial residential use as to properties which are located in deteriorated underutilized transition areas for applications filed on or after July 1, 2007 through June 30, 2012.
Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL
Attachments: 1. 2007-1286.doc, 2. 05-01-07 Tax Abate PH Speakers List.doc
Presenter
Presented by Mr. Deasy

Title
Ordinance amending and supplementing the Pittsburgh Code, Title Two, Fiscal; Article IX, Property Taxes; Chapter 267, Exemptions for Industrial and Commercial Improvements; Section 267.01, Definitions; Section 267.03, Exemption Schedule; Section 267.04, Exemption Conditions; and Section 267.09, Participation by Allegheny County and Pittsburgh Board of Education, so as to create a new tax exemption for the conversion of industrial, commercial or other business property into owner-occupied residential use in deteriorated underutilized transition areas and also to increase the exemption for improvements constituting a qualified conversion to commercial residential use as to properties which are located in deteriorated underutilized transition areas for applications filed on or after July 1, 2007 through June 30, 2012.

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 (d), Improvement, paragraph (l), Converted Residential Portion, and paragraph (n), Uptown District, are hereby amended to read as follows:

(d) IMPROVEMENT. Repair or construction (as defined in subsection (c) hereof) including alterations and additions, having the effect of rehabilitating an existing structure so that it allows higher standards of safety, health, economic or social amenity or the bringing into compliance of the structure with laws, ordinances or regulations governing building standards. Ordinary upkeep and maintenance shall not be deemed an improvement. The conversion of deteriorated property (as defined in subsection (g) hereof) to commercial residential use or to residential use shall qualify as an improvement for purposes of this Chapter.

(l) CONVERTED RESIDENTIAL PORTION. That portion of a building which in a “qua...

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