Section 820.301c - Extension for unoccupied parcels(a) Extension.--The department may approve an application to extend the exemptions, deductions, abatements and credits under this act as follows: (1) One of the following: (i) For a parcel in a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone that is an unoccupied parcel on the effective date of this section, for a period of seven years from the expiration date of the zone.(ii) For a parcel in a keystone opportunity zone or keystone opportunity expansion zone that is an unoccupied parcel on the effective date of this section, for a period of ten years from the date of occupancy, provided that the parcel is occupied on or before December 31, 2015.(iii) For a parcel in a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone or subzone that expires in 2013 or any year thereafter, for an additional period of no less than seven years but no more than ten years from the date of occupancy or from the expiration date of the zone as determined by the department. For a zone that expires in 2013, the extension shall apply to parcels that are unoccupied on the effective date of this subparagraph. For a zone that expires after 2013, the extension shall apply to parcels that are unoccupied on a date determined by the department.(2) The extension of exemptions, deductions, abatements or credits authorized under this section, except exemptions for sales and use tax under section 511(a) or 705(a), shall take effect only upon occupancy.(b) Real estate tax abatement.--The owner of an unoccupied parcel in a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone that has expired but that receives an extension of tax abatement eligibility following the original expiration date of the keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone under subsection (a) shall not receive an abatement of real property tax until the parcel becomes occupied or developed.(c) Application.--Except as provided in subsection (d), in order to extend the tax benefits for unoccupied parcels under subsection (a), the department must receive an application from a political subdivision or its designee no later than June 30, 2009. The application must contain the information required under section 302(a)(1), (2), (3), (5) and (6) . The application must include all ordinances, resolutions or other required action adopted by all political subdivisions in which the unoccupied parcel is located adopting the extension of all tax exemptions, deductions, abatements and credits authorized under Chapter 7. The department, in consultation with the Department of Revenue, shall review the application and, if approved, issue a certification of all tax exemptions, deductions, abatements or credits under this part for the unoccupied parcel within three months of receipt of the application. The certification shall be effective on the day following the expiration date of the existing subzone. For a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone or subzone that expires in 2013 or any year thereafter, in order to extend the tax benefits under subsection (a)(1)(iii), the department must receive an application no later than three months prior to the expiration date of the zone.(d) Applications for certain zones.--For a keystone opportunity zone that expires December 31, 2008, an application may be submitted to the department to temporarily delay the expiration of the exemptions, deductions, abatements and credits for the zone until June 30, 2009. The application must be submitted by November 30, 2008, and include all ordinances, resolutions or other required action from all affected political subdivisions approving the requested delay in the expiration of the keystone opportunity zone. The department shall certify the delay in the expiration by December 31, 2008. If the expiration of a keystone opportunity zone is delayed under this subsection, a political subdivision or its designee may apply for an extension pursuant to subsection (c), provided that the application shall be submitted by May 1, 2009, and approved by the department no later than June 30, 2009. If an extension is granted under subsection (c), the extension shall be deemed to be effective January 1, 2009.(e) Expiration.--All extensions of an unoccupied parcel certified under subsection (a)(1)(i) shall expire no later than seven years following the expiration date of the existing keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone. All extensions of an unoccupied parcel certified under subsection (a)(1)(ii) shall expire no later than ten years following the date of occupancy of the unoccupied parcel. All extensions of tax benefits under subsection (a)(1)(iii) for a zone that expires on January 1, 2013, shall expire no later than ten years following the approval of the extension of the existing keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone or subzone. An extension of tax benefits under subsection (a)(1)(iii) shall expire no sooner than seven years but no later than ten years following approval of the extension or the expiration date of the zone as determined by the department.Amended by P.L. 183 2012 No. 16, § 1, eff. 2/14/2012.1998, Oct. 6, P.L. 705, No. 92, § 301.3, added 2008, July 10, P.L. 1014, No. 79, § 2, effective in 60 days [Sept. 8, 2008].