ENTERPRISE ZONE MUNICIPAL TAX EXEMPTION REIMBURSEMENT ACT - REPEALED — 1986 Pa. Act 108 (historical enacted text)

Historical Act text

PRIOR PRINTER'S NOS. 2000, 2169, 2223, PRINTER'S NO. 2316
2295
Report of the Committee of Conference
To the Members of the Senate and House of Representatives:
We, the undersigned, Committee of Conference on the part of
the Senate and House of Representatives for the purpose of
considering Senate Bill No. 1461, entitled:
"An act authorizing the Department of Community Affairs to
reimburse municipalities containing enterprise zones for a
proportion of taxes exempted by the municipalities on
improvements to deteriorated property located within enterprise
zones under municipal tax exemption programs established
pursuant to the Local Economic Revitalization Tax Assistance Act
and further providing that the payments so received by
municipalities shall be used for community development projects
and neighborhood services within the enterprise zones in which
taxes are exempted,"
respectfully submit the following bill as our report:
TIM SHAFFER
DAVID J. BRIGHTBILL
MARK S. SINGEL
(Committee on the part of the Senate.)
JAMES J. MANDERINO
MAX PIEVSKY
RONALD E. BLACK
(Committee on the part of the House of Representatives.)
AN ACT
1 Authorizing the Department of Community Affairs to reimburse
2 municipalities containing enterprise zones for a proportion
3 of taxes exempted by the municipalities on improvements to
4 deteriorated property located within enterprise zones under
5 municipal tax exemption programs established pursuant to the
6 Local Economic Revitalization Tax Assistance Act and further
7 providing that the payments so received by municipalities
8 shall be used for community development projects and
9 neighborhood services within the enterprise zones in which
10 taxes are exempted.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Short title.
14 This act shall be known and may be cited as the Enterprise
15 Zone Municipal Tax Exemption Reimbursement Act.
16 Section 2. Definitions.
17 The following words and phrases when used in this act shall
18 have the meanings given to them in this section unless the
19 context clearly indicates otherwise:
20 "Community development projects." Projects undertaken for
21 improvement of the physical environment of enterprise zones,
22 including, but not limited to, projects which will enhance
23 safety, sanitation, transportation, sewage disposal, water
24 quality, recreational resources, esthetic quality or security.
25 "Department." The Department of Community Affairs of the
26 Commonwealth.
27 "Enterprise zones." Specific locations with identifiable
28 boundaries within distressed municipalities which are designated
29 as enterprise zones by the secretary.
30 "Municipality." A city, borough, incorporated town or
31 township.
32 "Neighborhood services." Services undertaken by a
33 municipality or a public agency or not-for-profit organization
1 designated by the governing body of the municipality to enhance
2 safety, security, health, welfare or employability of persons
3 residing or working in enterprise zones.
4 "Secretary." The Secretary of Community Affairs of the
5 Commonwealth.
6 Section 3. Reimbursement of tax exemptions.
7 (a) Program establishment.--The secretary is hereby
8 authorized to establish and administer a program for the
9 reimbursement to municipalities of a portion of the amount of
10 exemptions from real property taxes levied on improvements made
11 to deteriorated property when exemptions have been provided by
12 municipal governing bodies pursuant to the act of December 1,
13 1977 (P.L.237, No.76), known as the Local Economic
14 Revitalization Tax Assistance Act. Reimbursements may be made
15 available whenever the deteriorated properties to which
16 improvements have been made, and for which exemptions have been
17 granted by municipal governing bodies, are located within
18 portions of deteriorated areas designated by the secretary as
19 enterprise zones.
20 (b) Application.--In order to receive reimbursement of tax
21 exemptions, the municipality shall annually file an application
22 with the department in a form and manner specified by the
23 secretary. The application shall:
24 (1) Identify areas of the municipality which have been
25 designated as deteriorated areas pursuant to the Local
26 Economic Revitalization Tax Assistance Act.
27 (2) Identify the portions of deteriorated areas which
28 have also been designated as enterprise zones.
29 (3) Report the market value, assessed value, millage
30 rate and the value of real estate tax exemptions granted by
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1 the municipal governing body on improvements to deteriorated
2 property located within deteriorated areas which have also
3 been designated as enterprise zones during the immediately
4 prior calendar year.
5 (4) Request reimbursement of all or a portion of the
6 value of such tax exemptions.
7 (5) Provide a plan for the utilization of reimbursements
8 requested by the municipality to provide for community
9 development projects or neighborhood services in the
10 enterprise zone. The plan shall document the needs of the
11 enterprise zone and demonstrate how the proposed projects or
12 services meet those needs, with an emphasis on long-term
13 physical improvements and consistency with the goals and
14 objectives of the enterprise zone strategy.
15 (6) Provide other information requested by the
16 department which may be necessary to evaluate the application
17 for reimbursement.
18 (c) Review and approval.--The secretary may review and
19 approve or disapprove, in whole or in part, applications for the
20 reimbursement of tax exemptions based upon an evaluation of the
21 plan of the municipality for community development projects and
22 neighborhood services to be provided in the enterprise zone.
23 (d) Amount of payment.--Each municipality for which tax
24 exemption reimbursements are approved by the secretary shall
25 receive a payment equal to a portion of the amount of total
26 funding available for reimbursement payments for that year
27 determined by dividing the amount of approved eligible tax
28 exemptions on improvements to deteriorated property within the
29 enterprise zone located within each municipality by the amount
30 of approved eligible tax exemptions on improvements to
19860S1461B2316 - 3 -
1 deteriorated property within all enterprise zones for which
2 reimbursements have been approved for that year. Reimbursements
3 of tax exemptions granted in an enterprise zone shall not exceed
4 the lesser of actual approved eligible tax exemptions granted in
5 the enterprise zone in that year, the amount to be expended on
6 community development projects and neighborhood services in the
7 enterprise zone or 10% of the total funds available for
8 reimbursement payments in that year.
9 (e) Time period for tax exemptions.--Reimbursements shall be
10 paid only for tax exemptions provided for improvements made to
11 deteriorated property located within enterprise zones on or
12 after January 1, 1985, but prior to June 30, 1989.
13 Section 4. Administration.
14 The department is authorized to adopt any forms, program
15 manuals, procedures, statements of policy, rules and regulations
16 as may be necessary to implement the provisions of this act. The
17 secretary shall report annually to the General Assembly on the
18 reimbursements awarded under this act.
19 Section 5. Funding.
20 Funds for the payment of tax exemption reimbursements
21 pursuant to this act may be made available by appropriations
22 from the Pennsylvania Economic Revitalization Fund established
23 by the act of July 2, 1984 (P.L.512, No.104), known as the
24 Pennsylvania Economic Revitalization Act, and reimbursements
25 awarded by the department shall be limited to the amount of
26 funds appropriated for the use of this program by the General
27 Assembly.
28 Section 6. Effective date.
29 This act shall take effect immediately.
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