[Adopted 5-30-2001 by Ord. No. 1529; amended
in its entirety 2-25-2008 by Ord. No. 1558]
This article shall be known as the “Crafton
Borough Property Tax Relief Ordinance.”
The Act of December 22, 1993, Public Law 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq., as amended.
Same as “Act 77” above.
The Borough of Crafton.
The Council of the Borough of Crafton.
A long-term owner/occupant residing in the Borough who is:
A single person aged 60 or older during a calendar
year in which Borough real estate taxes are assessed and due and whose
household income does not exceed $30,000; or
A married person, if either spouse is 60 or
older during a calendar year in which Borough real estate taxes are
assessed and due and whose household income does not exceed $30,000.
All income received by an eligible taxpayer during a calendar
year.
All income from whatever source derived, including but not
limited to salaries, wages, bonuses, commissions, interest, dividends,
IRA distributions, income from self-employment, alimony, support money,
cash public assistance and relief, the gross amount of any pensions
or annuities, including 50% of railroad retirement benefits, 50% of
all benefits received under the Federal Social Security Act (except
Medicare benefits), all benefits received under state unemployment
insurance laws and veteran's disability payments, all interest received
from the federal or any state government or any instrumentality or
political subdivision thereof, realized capital gains, net income
from rentals, workers' compensation, the gross amount of loss of time
insurance benefits, life insurance benefits and proceeds (except the
first $5,000 of the total of death benefit payments), and gifts of
cash or property (other than transfers by gift between members of
a household) in excess of a total value of $300, but shall not include
surplus food or other relief in kind supplied by governmental agency
or property tax or rent rebate or inflation dividend.
Any person who for at least 10 continuous years has owned
and occupied a dwelling place within the Borough as a principal residence
and domicile, or any person who for at least five years has owned
and occupied a dwelling place within the Borough as a principal residence
and domicile if that person received assistance in the acquisition
in the property as a part of a government or nonprofit housing program.
A natural person.
The dwelling place of a person, including the principal house
and lot, and such lots as are used in connection therewith which contribute
to its enjoyment, comfort and convenience; or a building with a maximum
of one commercial establishment and a maximum of three residential
units of which one residential unit must be a principal residence
of the property owner/occupant.
The Crafton Borough Property Tax Relief Program enacted pursuant
to Act 77 of 1993, as amended.
All eligible taxpayers in Crafton Borough shall
be entitled to receive a discount limited to a maximum of 25% on Borough
real estate taxes for each year taxpayer(s) is/are eligible.
A.
An application for the above-described limitation/benefit
for Crafton Borough shall be filed with the Borough Manager by February
1 of the year which limitation/benefit is being sought.
B.
Which application shall be filed under oath and may
request the following information:
(1)
Name of the property owner(s).
(2)
Address of the property owner(s).
(3)
Location of the property, which is the subject of
the application.
(4)
A statement as to whether the property is utilized
as the principal residence.
(5)
The date of purchase of the property.
(6)
A statement as to whether any portion of the property
is used for commercial purposes. For any property which is used for
commercial purposes, the application must include an explanation of
the use of the space and a floor plan, if any.
(7)
If the property contains more than one living unit,
the application shall also state the number of units and whether or
not the units are made available for rental purposes.
(8)
The age(s) and marital status of the applicant(s).
(9)
Reasonable proof of household income.
(10)
Any other reasonable information and/or conditions
as may be necessary to operate the program.
C.
One-time filing. Once approved, qualified applicant
continues to receive the limitation/benefit as long as applicant is
the property owner/occupant and is eligible for the program.
D.
Any property owner/occupant participating in the program
must notify the Borough of ownership changes or any other changes
that affect his/her eligibility for the program.
E.
The period of tax relief shall be for the tax year
applied for which the applicant(s) remains qualified and eligible
for these guidelines.
The Borough Manager shall be the sole administrator
of the program and shall have the exclusive authority to issue rules
and regulations with respect to the administration of the limitations
of the program established under this article. The Borough Manager
shall promptly process the application and shall notify the applicant
accordingly. The Borough Manager may also require the applicant to
supply such other documentation as may be required to properly consider
the application. Any person aggrieved by the decision of Borough Manager
has the right to file an appeal to the Borough Council.
All Crafton Borough taxpayers are eligible to
receive a two-percent discount by paying annual Borough real estate
taxes within two months after the date of the Borough real estate
tax notice, while the gross or face amount of the Borough real estate
taxes is due within four months after the date of the Borough real
estate tax notice. Said payments not received by established collection
dates will become delinquent and subsequently liened as all other
unpaid real estate taxes.
The guidelines, rules and regulations intended
as aids to govern the application and disposition of appeals of the
Property Tax Relief Program pursuant to Act 77 of 1993, as amended,
may be amended at any time unless such action results in depriving
a party of substantial rights.
This article shall take effect upon the date
of enactment, and shall apply to the 2004 tax year and all subsequent
tax years until such time article is altered, changed or removed by
appropriate action of the Borough Council.
