[Ord. 254, 12/12/1994, Art. 2, § 1]
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.
See the definition of "Act 77" above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
The Board of Commissioners 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 Allegheny
County who is:
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 thereof, 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 $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 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.
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.
The Township of Leet.
[Ord. 254, 12/12/1994, Art. 2, § 2]
All eligible taxpayers in Leet Township 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. 254, 12/12/1994, Art. 2, § 3]
1.
Any person paying property taxes in the Township may apply to the
Department of Property Assessment and to the Township for certification
as a participant in the assessment limitation program authorized under
this subpart. 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 and 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. 254, 12/12/1994, Art. 2, § 4]
The Department of Property Assessment shall have the authority
to issue rules and regulations with respect to the administration
of the limitation of tax assessment program established under this
subpart. 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. The Township of Leet hereby incorporates
those rules and regulations by reference thereto.
