[Adopted 12-12-1994 by Ord. No. 861 (Ch. 156, Art. VII, of the 1998 Township
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.
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.
The governing body of the Township of Wilkins.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Township of Wilkins who is a single person aged 65 or older during
a calendar year in which Township real property taxes are due and
assessed or married persons if either spouse is 65 or older during
a calendar year in which 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 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 $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.
The Township of Wilkins.
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.
See now the Senior Citizens Property Tax and Rent Rebate
Assistance Act, 53 P.S. § 6926.1301 et seq.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
All eligible taxpayers in the Township of Wilkins 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.[1]
[1]
Editor's Note: See now the Senior Citizens Property Tax and
Rent Rebate Assistance Act, 53 P.S. § 6926.1301 et seq.
Any person paying property taxes in the Township of Wilkins
may apply to participate in the assessment limitation program authorized
under this article. 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/her or her to receive
any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
The Department of Property Assessment and the Township's Manager/Assistant
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 article. 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.
