Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4712-107. Eligibility requirements

(1) Conform to zoning ordinance requirements.  However, if mixed-use development is permitted in a designated deteriorated area, any improvement must meet any applicable mixed-use housing and development standards.

(2) Increase the value of the property by at least 25%.

(3) Correct all code violations, if applicable.

(1) The property receives other property tax abatement or exemption incentives for new construction or improvement.

(2) The property receives tax relief through a State program, except as provided in subsection (d).

(3) The property owner or developer is delinquent on property taxes related to the subject property, unless the delinquent taxes are paid prior to construction or payment of delinquent taxes has been arranged with the local taxing authority in accordance with an installment plan.

(4) The property owner has a legal or equitable interest in other property for which property taxes are delinquent, unless the delinquent taxes are paid prior to construction or payment of delinquent taxes has been arranged with the local taxing authority in accordance with an installment plan.

(5) New construction or improvement has commenced prior to filing an application under section 6.  2

(6) The property includes an improvement under subsection (c) that poses a health or safety risk to an individual residing above the first floor.

(1) Gas stations or automobile service stations.

(2) Drive-through establishments.

(3) Adult entertainment establishments.

(4) Storage trailers and outdoor storage of goods associated with commercial use unless use of the structure is necessary during construction.

(5) Junkyards.

(6) Recycling service centers.

(7) Animal hospitals and animal sales.

(8) Heavy manufacturing.

(9) Establishments that utilize biohazards.

(10) Establishments that sell firearms and other weapons, unless the occupant is the owner of the establishment.

(1) a sheriff sale or tax claim bureau sale;

(2) a corrective deed;

(3) a transfer by the mortgagor to the holder of a bona fide mortgage in default in lieu of a foreclosure;

(4) a transfer to a judicial sale in which the successful bidder is the bona fide holder of a mortgage;  or

(5) any other transaction excluded from the realty transfer tax under Article XI-C of the act of March 4, 1971 (P.L. 6, No. 2),   4 known as the Tax Reform Code of 1971.