ARTICLE VI. - EXEMPTION FOR RESIDENTIAL IMPROVEMENTS AND ALTERATIONS.

Footnotes:

--- (4) --- Editor's note— In order to avoid duplication of Article V, the editor has redesignated the provisions of Ch. 34, adopted Oct. 20, 1998 as Article VI, §§ 16-71—16-79.

Sec. 16-71. - Authorization to grant; term of exemption.#

The tax assessor is hereby authorized to grant an exemption from real property taxation equal to any increase in assessed valuation resulting from alterations and improvements made to existing dwellings used for residential purposes; not to exceed 75 percent of the assessed value of the real property prior to the alterations and improvements. The exemption shall be granted for two years beginning with the tax roll assessed as of the assessment date which immediately follows the completion of the alterations and improvements or which next occurs 18 months after the date of issuance of the building permit for the alterations and improvements, whichever first occurs.

(Ch. 34, § I, 10-20-98)

Sec. 16-72. - Conditions and standards required of dwellings to be exempt.#

In order to be eligible for exemption, the dwelling must be an existing residential dwelling and be at least five (5) years of age at the time of the issuance of the building permit for the alterations and improvements, all real estate taxes applicable to such dwelling must be paid up to date, and the dwelling must meet all minimum housing and building code requirements or the alterations and improvements must be such as will improve the dwelling to such code requirements. The tax assessor shall require a certificate from the building inspector that minimum housing and building code requirements are satisfied.

(Ch. 34, § I, 10-20-98)

Sec. 16-73. - Restricted to owner-occupied residential dwelling.#

The exemption shall be allowed only for owner-occupied residential dwellings; and any property occupied or used for stores, apartments, rental tenements, professional or business use, or other commercial or income-producing purposes shall not be eligible for exemption; provided, that in any case where alterations and improvements benefit partly residential and partly business portions of the property, the increase in assessed valuation resulting from such alterations and improvements shall be apportioned by the tax assessor, and the exemption shall be allowed only for the portion of the structure which in the opinion of the tax assessor is used and occupied as the residence of the owner.

(Ch. 34, § I, 10-20-98)

Sec. 16-74. - Alterations and improvements which qualify for exemption.#

Alterations and improvements which qualify for exemption hereunder shall include, but are not limited to, the following: (1)

Installations of additional plumbing facilities, electrical fixtures, heating system, hot water system or replacement of existing equipment;

(2)

Inside and outside painting or redecorating;

(3)

Repairing, repointing or replacing existing masonry;

(4)

Reshingling of or installation of siding on exterior walls;

(5)

Replacing or repairing roofs, gutters, downspouts;

(6)

Weather stripping, insulating or replacing of existing windows and sashes;

(7)

Adding a bedroom, bathroom, recreation room, fireplace or garages;

(8)

Converting basement into amusement or rumpus room;

(9)

Enclosing open porches or breezeways;

(10)

New basement or incinerator;

(11)

Improving lawns, landscaping, or adding sprinkler system;

(12)

Adding new fences or stone walls;

(13)

Repairing or replacing or adding porches, steps, sideways or driveways;

(14)

Adding any built-ins, kitchen cabinets or closets; or

(15)

Any other improvement, alteration or addition which in the opinion of the city assessor does not materially affect the character and use of the property and is of such a nature that the property will retain its basic structural design and be improved to a condition comparable to similar structures and housing standards.

(Ch. 34, § I, 10-20-98)

Sec. 16-75. - Alterations and improvements which do not qualify for exemptions.#

The following shall not be deemed to be alterations and improvements which qualify for exemption hereunder: (1)

Any change from one family to multi-family use;

(2)

Addition of recreation facilities such as a swimming pool, tennis court or basketball court;

(3)

Any change in connection with, or enabling the operation of a business or profession from a residence;

(4)

Any alteration or improvement which in the opinion of the tax assessor is of such a nature that the property does not retain its basic structural design or that the character and use of the property has changed;

(5)

Any alteration or improvement made without a building permit issued by the building inspector.

(Ch. 34, § I, 10-20-98)

Sec. 16-76. - Application.#

No persons shall be entitled to any exemption hereunder without first filing an application with the tax assessor on forms furnished by the tax assessor. The application shall require such information as to cost, construction, ownership, occupancy, use and any other information required by the tax assessor to determine compliance with the terms of this article.

The tax assessor may adopt rules and regulations not inconsistent with this article concerning the exemption granted hereunder, the manner and form of application therefor, and the determination by the assessor of the cost, valuation and amount of exemption for alterations and improvements.

Applications for exemption must be filed by December 31 of the year in which the alterations and improvements are completed and may be approved by the tax assessor prior to certification of the subsequent tax roll.

(Ch. 34, § I, 10-20-98)

Sec. 16-77. - Termination upon conveyance of property, etc.; exception.#

Any exemption hereunder shall terminate upon the conveyance of the subject property, except for a conveyance or transfer to a member of the immediate family of the owner without consideration. In addition, any exemption shall terminate when this property subject to exemption is no longer owner-occupied for residential purposes or if the original conditions and qualifications for the granting of the exemption no longer exist.

(Ch. 34, § I, 10-20-98)

Sec. 16-78. - Appeals.#

Appeals may be made to the board of assessment review in the manner and to the extent provided by law.

(Ch. 34, § I, 10-20-98)

Sec. 16-79. - Property subject to general revaluation.#

Notwithstanding the grant of an exemption under this article, the property shall still be subject to any general revaluation done on a city-wide basis.

(Ch. 34, § I, 10-20-98)

Secs. 16-80—16-84. - Reserved.#