[Ord. 553, 12/27/1994, § 1]
The Act of December 22, 1993, Public Law 529, No. 77, codified
as the Allegheny Regional Asset District Law, Pa. Stat. Ann. Tit.
16, § 6101-B et seq.
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.
Borough of West Homestead.
Council of the Borough of West Homestead.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in West
Homestead Borough who is (A) a single person aged 65 or older during
a calendar year in which County real property taxes are due and assessed;
or (B) married persons if either spouse is 65 or older during a calendar
year in which Borough of West Homestead 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 Veteran's Disability Payments,
all interest received from the federal or any state government or
any instrumentality or political subdivision hereof, realized capital
gains, rentals, workmen's 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 three include
surplus food governmental agency dividend.
Any person who for at continuous years has owned or has occupied
the same as a principal residence and domicile, or any person who
for at least five years has owned and occupied the same dwelling 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.
Borough of West Homestead.
A natural person.
The dwelling place of a person, including the principal house
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 long time owner/occupant.
The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified
at Pa. Stat. Ann. Tit. 72, § 4751-1 et seq.
[Ord. 553, 12/27/1994, § 2]
All eligible taxpayers in the Borough of West Homestead who
are longtime owner/occupants shall be entitled to have the assessment
on his or her principal residence maintained at or limited to the
amount determined by the Department of Property Assessment for the
calendar year 1993 if the eligible taxpayer meets the household income
limits for qualification for any amount of property tax rebate under
the Senior Citizens Rebate and Assistance Act.
[Ord. 553, 12/27/1994, § 3]
1.
Any person paying property taxes in the Borough of West Homestead
may apply to participate in the assessment limitation program authorized
under this Part. In order to be eligible to participate in the program,
the person must meet the following conditions:
A.
The person must be a single person aged 65 or older; or be married
persons with either spouse being 65 years of age or older.
B.
The person must be a longtime owner/occupant.
C.
The property owned by the person must be the principal residence
and domicile of the resident.
D.
The person's household income must qualify him or her to receive
any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
[Ord. 553, 12/27/1994, § 4]
The Department of Assessment and the Borough Secretary shall
have the authority to issue rules and regulations with respect to
the administration of the limitation of tax assessment program established
under this Part. Such rules and regulations shall include, but not
be limited to, reasonable proof of household income, proof of residence,
proof of qualification for or receipt of, a property tax rebate under
the Senior Citizens Rebate and Assistance Act and any other reasonable
requirements and conditions as may be necessary to operate the tax
assessment limitation program.
