|
City of Effingham
Tax
Rebate Participation
Download Application
ATCHISON COUNTY
NEIGHBORHOOD
REVITALIZATION PLAN
TAX REBATE INCENTIVE
APPLICATION FORM
November 1, 2009 – October 31, 2013
3 rd
Term
2
NEIGHBORHOOD REVITALIZATION PLAN
Purpose: This plan is intended to promote the
revitalization and development of the County of Atchison by stimulating new
construction and the rehabilitation, conservation or redevelopment of the
area in order to protect the public health, safety or welfare of the
residents of the County by offering certain incentives, which include tax
rebates.
CRITERIA FOR DETERMINATION OF ELIGIBILITY
(A) "Structure" means any building, wall or other structure assimilated
and attached to the real estate. Swimming pools, communication towers, and
residential fences are excluded. Structures may be new construction or
rehabilitation of existing.
New structure is defined as: free-standing with
no common walls.
Rehabilitated is defined as: improvements to an
existing structure and/or attached to an existing structure.
New garages are categorized as "new" whether detached or attached to an
existing structure.
(B) There will be a four-year application period, ending November 1,
2013. At the end of the four years, the taxing entities will review the plan
and determine its continuation. Those approved during the four-year period
shall continue to receive the tax rebate for the full term of the rebate
period.
(C) To qualify the applicant must have received official project approval
from the Atchison County Appraiser’s office
before
construction of improvements begins.
Those
applications submitted after commencement will be rejected.
(D) There must be a minimum investment of $5,000 for residential
property, to receive a tax rebate.
Cost estimates of
the proposed investment must be submitted with this application.
(E) There must be a minimum investment of $10,000 on agricultural,
commercial and/or industrial property, to receive a tax rebate.
Cost estimates of
the proposed investment must be submitted with this application.
(F) The new, as well as the existing improvements on property must
conform with all other codes, rules, and regulations in effect at the time
the improvements are made, and for the length of the rebate, or the rebate
may be terminated.
(G) Any
property that is delinquent in any tax payment and/or special assessment
shall not be eligible for any rebate for the year of the delinquency.
Delinquency is defined as: "Any tax and/or special
assessment that are not paid by the scheduled due dates and has entered into
a period where interest is assigned as a penalty by the county for unpaid
condition.
(H) Each property eligible for tax incentives under any adopted
Neighborhood Revitalization Plan and any existing tax abatement program,
must submit
a separate application per structure. For example,
a separate application must be submitted for each new house, garage,
agricultural building, commercial building, etc., even if they are on the
same parcel.
(I) Tax rebate is applicable in participating taxing units (USD 409, USD
377, Atchison County, Benton and Grasshopper Townships, Cities of Atchison,
Huron and Muscotah). Tax rebate will be based on the increase of appraised
value due directly to the improvements made. The amount of the increase in
the year following completion will be used throughout the term of the
program.
(J) The Tax rebate will transfer to subsequent owners if they comply with
plan rules. The participating owner is responsible for passing on the rules
and general information of the plan to any subsequent owner.
THE INTENDED PURPOSE OR USE OF THE STRUCTURE WILL DETERMINE IF THE
PROJECT IS AGRICULTURE, COMMERCIAL, INDUSTRIAL, OR RESIDENTIAL
Tax Rebate Spreadsheet
| The following
table illustrates the refund percentages for each property class and the
corresponding rebate term.
Year |
Residential
Rehabilitation
$5,000 + |
New
Residential
$5,000 + |
Commercial
Agricultural
Industrial
$10,000 + |
Commercial
Agricultural
Industrial
$500,000 + |
| 1 |
95% |
95% |
95% |
95% |
| 2 |
95% |
95% |
95% |
95% |
| 3 |
95% |
75% |
80% |
95% |
| 4 |
80% |
55% |
75% |
95% |
| 5 |
70% |
45% |
65% |
85% |
| 6 |
60% |
35% |
55% |
85% |
| 7 |
50% |
25% |
35% |
70% |
| 8 |
40% |
None |
None |
50% |
| 9 |
30% |
None |
None |
30% |
| 10 |
20% |
None |
None |
20% |
5% of the increased tax bill will be withheld annually by the County for
administration of the plan, with a $25.00 minimum.
Refund is based on rebate value only,
not the total
tax bill.
Rebate $ will only be refunded from the following municipalities within
your taxing unit which adopted the Rebate Program:
City of Atchison Atchison County USD 409
City of Effingham Benton Township USD 377
City of Muscotah Grasshopper Township
City of Huron
Reminder: Any property that is delinquent in
any tax payment and/or special assessment shall
not
be eligible for any rebate for the year of the
delinquency.
APPLICATION PROCEDURE
1) Completed application must be filed with the County Appraiser’s
Office, with a non-refundable $25.00 application fee, prior to the
commencement of construction. The applicant will be given a complete copy of
the Application/Attachments.
2) After the following have been reviewed, the County Appraiser’s Office,
within fifteen (15) working days, will notify the applicant with an approval
or denial of project:
a) Verify that the applicant is the owner of record or the owner has also
signed the application.
b) Verify that taxes are paid current with no delinquent taxes due.
c) Inspect the site to ensure that no construction has been started.
d) Review the cost estimates to verify the minimum investment is being
met.
3) The County Appraiser’s Office will notify the County Clerk, the
Chamber of Commerce President, and the City Engineer of all approved
applications, for monitoring purposes.
4) Periodic inspections will be done during the construction process. Any
forms left at the site must be completed and returned to the Appraiser’s
Office as soon as possible.
5) Appraised value is established as of January 1 each year. To qualify
for the Rebate to begin, the project must be completed by January 1.
6) For any improvement/remodeling project that is only partially
completed as of January 1:
a) The owner-applicant must notify the County Appraiser indicating the
status of construction on January 1 of each year in which the project
remains incomplete.
7) For any improvement/remodeling project that is completed on or before
January 1:
a) The owner-applicant must file Part 2 of the application with the
County Appraiser after completion of the project.
Increase in value due to the Improvement will
not
be on the Rebate Program without Part 2 returned to the
Appraiser’s Office.
b) After receiving the Part 2, the County Appraiser will determine if the
project is in compliance with the eligibility requirements for a tax rebate
and shall notify the applicant-owner.
8) Upon the payment of the real estate tax for the subject property for
the initial and each succeeding year through the specified rebate period,
and within a thirty (30) day period following the date of tax distribution
by Atchison County to the other taxing units, a tax rebate in the amount of
the tax increment (less an administrative fee as specified in the Interlocal
Agreement) shall be made to the owner. The tax rebate shall be made by the
County Treasurer’s Office of Atchison County through the Neighborhood
Revitalization Fund established in conjunction with the other taxing
entities and other taxing units participating in an Interlocal Agreement. An
annual report shall be provided to the local taxing units.
Part 1
Application for Tax Rebate under the Atchison County
Neighborhood Revitalization Plan
Owner's Name: __________________________________________ Day Phone: ( )
____________________
Applicant must be current owner of record (Please Print )
Owner's Mailing Address: ____________________________________ City:
________________ Zip ___________
E-mail Address: __________________________________ May we use this for
correspondence? _____Yes ____No
Address of Property: _______________________________________________
School District: _______________
Parcel Identification Number:
_____________________________________________________________________
(Take from your tax statement or call County Appraiser's Office)
RESIDENTIAL:
(Minimum $5,000
investment)
Fill out this section for new house / manufactured home projects ONLY:
_____ Single family OR
_____Multi-family
(i.e. Duplex)________________ Attached garage _____Yes _____No
______Stick built house on site ______Custom factory built home
(stick built off site-Wardcraft,
Quality Homes, etc.)
______Manufactured home (double-wide/HUD approved) Year: ______ Make:
__________ Model: ____________
(Must include manufacturer’s specifications for a permanent foundation if
not putting on a basement.)
Foundation type: ________ Basement ________Walk-out basement
_________Crawl space _________Slab
____________________________________________________
RESIDENTIAL:
_____ New
misc. other structures
(Garages, sheds, decks, patios, etc.) OR
______ Rehab
New structure type: (Example: 20x40 garage) OR
Remodel
(Details) _____________________________________
_____________________________________________________________________________________________
Room additions are remodel / attached and detached garages are new
projects (Attach dimensions with cost estimates)
____________________________________________________
COMMERCIAL, INDUSTRIAL & AGRICULTURE:
(Minimum $10,000
investment)
COMMERCIAL:
_____New OR
_____Rehab; _____Rental OR _____Owner-Occupied
INDUSTRIAL:
_____New OR
_____Rehab; _____Rental OR _____Owner-Occupied
AGRICULTURE:
_____New OR
_____Rehab; _____Rental OR _____Owner-Occupied
New structure type: (Example: 20x40 pole building)
__________________________________________________
(Attach drawings and dimensions with cost estimates)
Remodel (Details)
______________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_________ __________
Rev 10/30/09
Initial Date
Estimated Date of Construction: _____/_____/_______ Estimated Date of
Completion: _____/______/_________
Estimated Cost of Improvements: Materials $_____________Labor
$_____________Total $ __________________
(Documentation, i.e.: cost estimates, bid sheets, floor plans, are needed
to support these.)
List any buildings/structures to be
demolished:________________________________________________________
*To be on this plan New or Rehab must be permanently attached to the
property.
____________________________________________________
I have read and do hereby agree to follow all application procedures and
criteria of the Atchison County Neighborhood Revitalization Plan and further
agree as follows:
A. I hereby acknowledge receipt of a complete copy of the criteria and
application/attachments.
B. I have initialed each page of the attachments to the application
verifying that I have read each page.
C. I am agreeing by my signature that this application is the complete
explanation of the provisions and conditions of the plan and there are no
understandings to the contrary
D. The plan is subject to the laws of the state of Kansas. If the laws of
the state of Kansas are changed so that the plan cannot continue, then the
plan will not continue which may result in the termination of any rebate
payments that would otherwise be made pursuant the plan.
E. I further understand that this application will be void one year from
the date below, if improvements or construction haven't begun.
F. I also understand the project needs to be completed within twenty-four
(24) months from the date below.
G. If at some point in time the property is sold, I will pass on all
information concerning compliance with this plan, to the subsequent owners.
H. If a project is partially completed as of January 1, the increase in
value will be taxed and no rebate will be sent. The rebate will start the
year after completion of the project, and part 2 must be returned to the
Appraiser’s office after completion for the rebate to start.
*A non-refundable $25 application fee must accompany this application.
*May we use county photographs taken of your property for rebate
promotional purposes? ____ yes ____ no
Signature of Applicant Date Signed
-FOR COUNTY APPRAISER'S USE ONLY
Based upon the above listed improvements and associated costs applied by
the applicant, the improvements will ____ will not ____ meet the terms for a
tax rebate.
Date:
PART 2
MUST BE SIGNED AND RETURN TO THE APPRAISER’S OFFICE AFTER
COMPLETION
APPLICATION FOR TAX REBATE
STATUS OF COMPLETION
DATE OF COMPLETION: _____________________________________
FINAL COSTS AND A LIST OF ANY CHANGES FROM THE ORIGINAL APPLICATION MUST
BE INCLUDED WITH THIS FORM.
Signed: ________________________________________ Date:
______________________
(Applicant)
Total cost of project (attach final bid sheets)
$___________________________________
Address of the project:
_______________________________________________________
Parcel Identification Number:
_________________________________________________
FOR COUNTY APPRAISER'S USE ONLY
The Above Improvements:
_____ Meet the $5,000 minimum investment for Residential Property
_____ Does Not Meet the $5,000 minimum investment for Residential
Property
_____ Meet the $10,000 minimum investment for Agricultural, Commercial,
or Industrial Property
_____ Does Not Meet the $10,000 minimum investment for Agricultural,
Commercial, or Industrial Property
First year in which property goes into the rebate program for this
project _______________________
By: _____________________________________________ Date:
____________________________
|
_small.JPG)
City
Contact Information: