ST. LOUIS PUBLIC LIBRARY
PREMIER LIBRARY SOURCES
HOME KIDZONE CATALOG SEARCH BULLET



BULLET St. Louis City Revised Code Chapter 5.26  Property Tax Part II 

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 5.26
Property Tax
PART II. DEFERRED MAINTENANCE IMPROVEMENTS

Sections:

5.26.100 Purpose.
5.26.110 Definitions.
5.26.120 Scope.
5.26.130 Applicability.
5.26.140 Application for postponement of assessment.
5.26.150 Postponement of assessment of deferred maintenance improvements.

5.26.100 Purpose.

The purpose of this part is to implement procedures to allow the office of the Assessor of the City to comply with Sections 137.112 to 137.114 of the Revised Statutes of Missouri, relating to postponed assessments of deferred maintenance improvements.
(Ord. 61526 2, 1989: prior Ord. 57973 1, 1980.)

For procedures on redevelopment of blighted areas, see Ch. 11.06.

For procedures on obsolete areas, see Ch. 1107.

5.26.110 Definitions.

A. "Deferred maintenance" means maintenance, repair, or replacements, as described in this section, to an existing dwelling consisting of any number of residential units, regardless of the classification of the real property for assessment purposes. The term "deferred maintenance" does not mean the addition of new construction to an existing building which increases the number of square feet of living space, nor does it mean maintenance, repairs, replacements, or new construction to a portion of an existing dwelling if such portion is used for commercial purposes.

B. Deferred maintenance includes the maintenance, repair or replacement of the following:

1. Broken floor joists, missing sections or collapsed interior floors;

2. Improperly installed or collapsing partitions, loose or missing plaster;

3. Broken or missing sash, frames or window panes;

4. Inadequate light or ventilation;

5. Missing or defective weather stripping or storm windows;

6. Missing or broken doors;

7. Collapsed or broken stairs, stairways or stair railings;

8. Missing or inoperative sanitary facilities;

9. Hazardous gas or electric installations;

10. Leaking sinks or defective drainboards;

11. Improperly installed, obstructed, broken or leaking piping, drains, vents or traps;

12. Inoperative or obsolete heating plant;

13. Electrical insulation missing or damaged, overloaded electrical circuits, improper electrical installations or connections;

14. Split or buckled basement support beams, open breaks or severe settlement in basement walls;

15. Inadequate exterior wall and attic insulation;

16. Open cracks or breaks in exterior building walls;

17. Holes or cracks through roof, defective roof flashing or skylights;

18. Collapsing or deteriorating chimneys;

19. Broken or missing gutters and downspouts;

20. Rotted fascia boards, eaves, soffits and cornices;

21. Collapsed or broken porch joists, columns or railings;

22. Rotted or broken porch flooring;

23. Missing or broken step treads; and

24. Exterior or interior paint.

C. Deferred maintenance includes substantial rehabilitation. Substantial rehabilitation is hereby defined to mean any rehabilitation or reconstruction activity, inclusive of items mentioned in subsection B hereinabove, which amounts to a direct expenditure of more than one-quarter ( 1/4) of the fair market value of the property being improved. Fair market value shall be determined by dividing the current assessed value of improvements only by nineteen percent (19%), for real property in subclass (1) and the current assessed value of residential improvement only by thirty-two percent (32%) for real property in subclass (3). The assessed value of land or commercial improvements shall not be included in this computation.

D. "Real property in subclass (1)" means as defined in Section 137.016, R.S.Mo.

E. "Real property in subclass (3)" means as defined in Section 137.016, R.S.Mo.
(Ord. 61526 4, 1989: Ord. 59455 1, 1985: Ord. 57973 2, 1980.)

5.26.120 Scope.

The provisions of this part shall apply only to the deferred maintenance of dwellings consisting of any number of residential units which is begun during the period January 1, 1978, to December 31, 1988, or which is begun during the period August 28, 1989, to December 31, 1998, regardless of the classification of the real property for assessment purposes.
(Ord. 61526 4, 1989: prior Ord. 57973 3, 1980.)

5.26.130 Applicability.

The provisions of this part shall apply only to dwellings located on real property within either:

A. An obsolete district created pursuant to Chapter 11.07 of the Revised Code of the City of St. Louis 1980, Annotated; or

B. A blighted area created pursuant to Chapter 11.06 of said Revised Code; provided, however, that any deferred maintenance activity undertaken on dwellings located within any such blighted area shall conform to the applicable construction and rehabilitation standards of any development plan adopted for such blighted area, if any.
(Ord. 61526 5, 1989: prior Ord. 59455 5, 1985: prior Ord. 59028 5, 1984: Ord. 57973 5, 1980.)

5.26.140 Application for postponement of assessment.

Any person owning residential property in an eligible area who desires to have assessment postponed on deferred maintenance activities shall, prior to commencement of improvements, file an application with the Office of the Assessor of the City on forms prepared by that office. Said application shall include:

A. Permit(s) issued by the appropriate city agency or agencies for the maintenance, repair or replacement of items required by the Existing Structures Code, Electrical, Plumbing, Air Pollution Control, Building Codes or any other property code or Historic District Ordinance of the City of St. Louis;

B. The specific maintenance activities to be undertaken;

C. The date the maintenance activities, as defined above, are to begin, and an estimated date of completion;

D. The estimated cost of the maintenance activities with copies of signed contracts; and

E. A certified copy of paid real estate taxes.
(Ord. 61526 6, 1989: prior Ord. 59028 4 (part), 1984: Ord. 57973 4 (part), 1980.)

5.26.150 Postponement of assessment of deferred maintenance improvements.

A. Upon receipt of such application, the Assessor shall:

1. Determine that the property in question is on the tax rolls of the City;

2. Determine that no delinquent taxes on such property are due;

3. Determine that the property is a dwelling consisting of any number of residential units, regardless of the classification of the real property for assessment purposes;

4. Determine that the property is located in an area designated for such tax relief;

5. Determine that the proposed items of deferred maintenance are in compliance with Section 5.26.110; and therefore

6. Certify that the property in question is eligible for assessment postponement upon completion of the proposed deferred maintenance within twelve (12) months of the application.

B. Upon the written notification from the property owner within thirteen (13) months from the date of application certification that said deferred maintenance has been completed, the Assessor:

1. Shall insure that the deferred maintenance has in fact been completed;

2. Shall not, for a period of five (5) years after the deferred maintenance activity has been begun, add to the assessed value of the dwelling any additional assessed value because of deferred maintenance which has been begun upon such property during the period described in Section 5.26.120; and

3. Shall issue to the owner of the real property a formal declaration that said tax relief is to be made and indicating the assessed valuation of the real property immediately prior to the deferred maintenance and the term of the assessment postponement.
(Ord. 61526 7, 1989: prior Ord. 59028 4 (part), 1984: Ord. 57973 4 (part), 1980.)

Return to Top of Charter, Code, and Ordinances.
Return to Title 5
Return to Code Table of Contents

HOME | KIDZONE | CATALOG | CONTACT US | SEARCH | HINTS