[Adopted 4-9-2001 by Ord. No. 6-2001 (Ch. 24, Part 5, of
the 1989 Code)]
As used in this article, the following terms shall have the
meanings indicated:
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B,
et seq., as amended.
See the definition of "Act 77" above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review of Allegheny County.
Allegheny County.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Township of Robinson, Allegheny County, who is: a) a single person
aged 60 or older during a calendar year in which County and Township
real property taxes are due and assessed; or b) married persons if
either spouse is 60 or older during a calendar year in which County
and Township real property taxes are due and assessed.
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
All income from whatever source derived, including, but not
limited to, salaries, wages, bonuses, commissions, income from self-employment,
alimony, support money, cash public assistance and relief, the gross
amount of any pensions or annuities, including railroad retirement
benefits, all benefits received under the Federal Social Security
Act (except Medicare benefits), all benefits received under state
unemployment insurance laws and veterans' disability payments, all
interest received from the federal or any state government or any
instrumentality or political subdivision thereof, realized capital
gains, rentals, workers' compensation and 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 a governmental
agency or property tax or rent rebate or inflation dividend.
Any person who for at least 10 continuous years has owned
or has occupied the same dwelling place within Allegheny County as
a principal residence or any person who for at least five years has
owned and occupied a dwelling place within Allegheny County as a principal
residence and domicile if that person received assistance in the acquisition
of the property as 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 longtime owner/occupant.
The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified
at 72 P.S. § 4751-1 et seq.[1]
The Township of Robinson.
[1]
Editor's Note: See 53 P.S. § 6926.1303 et seq.
All eligible taxpayers in the Township of Robinson who are longtime
owner/occupants shall be entitled to have the assessment of their
principal residence maintained at or limited to the amount determined
by the Department of Property Assessment for the calendar year 1993
or such other year as may be determined appropriate by the Department
of Property Assessment; provided, however, that, in lieu of the maintenance
or reduction of such property tax assessment to a specified yearly
level, the Township may, at its option, provide the taxpayer with
a fifteen-percent property tax rebate for the specified year or such
other amounts as provided by law. The Township shall have the right
to provide this relief to an eligible taxpayer if the taxpayer's income,
as defined by the Senior Citizens Rebate and Assistance Act, does
not exceed $30,000.
Any person paying property taxes in the County may apply to
the Department of Property Assessment or other designated agency for
certification as a participant in the assessment limitation program
authorized by the County pursuant to its ordinances, rules and regulations.
Any person who is a resident of the Township of Robinson and
who qualifies for and obtains a certification from the Allegheny County
Department of Property Assessment or other designated agency indicating
that he or she is entitled to a tax assessment limitation as provided
for by the ordinances, rules and regulations of the County of Allegheny
shall provide a true and correct copy of said certification to the
Secretary and the Real Estate Tax Collector for the Township. Upon
receipt of such certification, the Township shall maintain the eligible
resident's real estate tax assessments for Township real estate tax
assessment purposes at or limited to the assessment determined by
the Allegheny County Department of Property Assessment for calendar
year 1993 or, in the future, such other year as may be determined
appropriate by the Department of Property Assessment or other designated
agency. In lieu of the maintenance of the real estate tax assessment
at the level as provided above, the Township may, at its option, provide
the eligible resident with a fifteen-percent property tax rebate or
such other amounts as provided by law.
This article shall take effect on January 1, 2001.
