[Ord. 2015-06, 8/10/2015, § 1]
The Act of December 22, 1993, Public Law, 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 Board of Property Assessment Appeals and Review of Allegheny
County as set forth in Chapter 207 of the Administrative Code of Allegheny
County.
Allegheny County.
A longtime owner/occupant of a principal residence in the
Township who is: (A) a single person aged 60 or older during a calendar
year in which Township real property taxes are due and payable and
whose household income does not exceed $30,000; or (B) married persons
if either spouse is 60 or older during calendar year in which Township
real property taxes are due and payable whose combined household income
does not exceed $30,000; or (C) an unmarried widow or widower aged
50 or older during the calendar year in which Township real property
taxes are due and payable and whose household income does not exceed
$30,000; or (D) a permanently disabled person aged 18 or older during
the calendar year in which Township real property taxes are due and
payable and whose household income does not exceed $30,000.
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, dividends, interest, bonuses, commissions,
income from self-employment, IRA distributions, alimony, support money,
cash public assistance and relief, the gross amount of any pensions
or annuities, including railroad retirement benefits for the calendar
years prior to 1999, and 50% of railroad retirement benefits for calendar
years 1999, and thereafter, all benefits received under the Federal
Social Security Act (except Medicare Benefits) for calendar years
prior to 1999, and 50% of all benefits received under the Federal
Social Security Act except medical benefits) for calendar years 1999,
and thereafter, all benefits received under State Unemployment Insurance
Laws and Veteran 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,
worker'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.
A property owner/occupant who, for at least 10 continuous
years, has owned and occupied a dwelling place within the Township
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 a part of a government or non-profit housing program.
The Office of Property Assessment of Allegheny County or
such other entity performing the function of making valuations of
real property for taxation purposes.
A natural person.
The dwelling place and so much of the land or lots surrounding
it as is reasonably necessary for use of the dwelling as a home, owned
and occupied by a person. The term primary personal residence shall
also include premises occupied by reason of ownership in a cooperative
housing corporation, mobile homes which are assessed as realty for
local property tax purposes and the land upon which the mobile home
is situated, and other similar living accommodations, as well as part
of a multi-dwelling or multi-purpose building and a part of the land
upon which it is built. It shall also include premises occupied by
a person and located on land owned by a nonprofit incorporated association,
of which the person is a member, if the person is required to pay
a pro rata share of the property taxes levied against the association's
land. It shall also include premises occupied by a person if he is
required by law to pay a property tax by reason of his or her ownership
or rental (including a possessory interest) in the dwelling, the land,
or both. An owner includes a person in possession under a contract
of sale, deed of trust, life estate, joint tenancy or tenancy in common
or by reason of statutes of descent and distribution.
See the definition of "special tax provisions" below.
The Act of March 11, 1971, Public Law 104, No. 3, as amended,
codified at 72 Pa.C.S.A. § 4751-1 et seq.
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of a discount on the payment
of Township real property taxes.
The Township of Leet.
The Treasurer of Allegheny County.
[Ord. 2015-06, 8/10/2015, § 2]
1.
All eligible taxpayers in the Township who are longtime owner/occupants
of a principal residence shall be deemed a separate class of subjects
of taxation and shall be entitled to the benefit of the special tax
provisions of this Subpart.
2.
All eligible taxpayers in the Township who are longtime owner/occupants
shall be entitled to apply for and receive a discount of 25% on the
gross or face amount of Township real property taxes then due and
owing during a tax year on an eligible taxpayer(s) primary personal
residence, and this discount shall not be in derogation of the allowable
2% discount permitted to all taxpayers for early payment.
[Ord. 2015-06, 8/10/2015, § 3]
1.
Any person paying property taxes in the Township may apply to the
Township Manager or authorized designee for certification as a participant
in the 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 60 or older; or be married
persons with either spouse being 60 years of age or older; or be an
unmarried widow or widower aged 50 years of age or older; or be a
disabled person aged 18 years of age or older.
B.
The person must be a long-time owner/occupant.
C.
The property owned by the person(s) must be the primary personal
residence of the person(s).
D.
The person's household income must not exceed $30,000.
[Ord. 2015-06, 8/10/2015, § 4]
The Township Board of Commissioners shall promulgate rules and
regulations for the administration of the program established under
this Subpart. Such rules and regulations shall include, but not limited
to: application procedures and deadlines, reasonable proof of household
income; proof of residence, ownership and occupancy of the primary
personal residence; provision of the tax bill or receipt for the Township
real estate taxes owed or paid in connection with the primary personal
residence, and any other reasonable requirements and conditions as
may be necessary to operate the property tax relief program. The Township
Board of Commissioners may adopt by motion duly made and carried,
the rules and regulations adopted by Allegheny County pursuant to
its ordinance regarding this matter.
[Ord. 2015-06, 8/10/2015, § 5]
An appeal from any determination hereunder by the Township Board
of Commissioners shall be in accordance with the Pennsylvania Local
Agency Law.
