[Adopted 9-11-1995 by Ord. No. 876 (Ch. 156, Art. VIII, of the 1998 Township
Code)]
A.
Commencing with the year 1996 and each year thereafter, the Township
Treasurer, acting as Tax Collector, shall, on or before March 1 of
each year, send a notice of Township real estate taxes to every taxable
whose name appears on the tax duplicate provided to the Tax Collector.
C.
Interim real estate tax assessment on new construction and improvements.
[Added 11-22-2010 by Ord.
No. 1009]
(1)
Establishment of interim real estate tax assessment. Commencing with
the tax year 2011 and each year thereafter, there shall be established
an interim tax assessment of new construction and improvements in
the Township of Wilkins.
(2)
Notice to Manager. The Wilkins Township Building Code Official shall
advise the Manager or his/her designee of the issuance of all building
permits for new construction and/or improvements.
(3)
Information to be shared with Woodland Hills School District. The
Manager shall share this information with the Business Manager for
the Woodland Hills School District.
(4)
Notice to the Allegheny County Board of Property Assessment Appeals
and Review. Either the Township Manager or the Woodland Hills Business
Manager or their respective designees are directed to notify the Allegheny
County Board of Property Assessment Appeals and Review (Assessor's
Office) or such other authority responsible for the assessment of
property within the Township of Wilkins of the issuance of a building
permit for new construction and/or the improvement of an existing
structure within the Township of Wilkins.
(5)
Exempt property excepted. The direction contained herein shall not
apply to real estate which has been declared exempt from real estate
taxes in the Township of Wilkins.
(6)
Reassessment. Upon reassessment, any interimly reassessed property
shall be added to or revised on the Wilkins Township real estate tax
duplicate for that calendar year.
(7)
Proportionate reassessment. The reassessed property shall be taxable
for Wilkins Township real estate tax purposes for the proportionate
part of the calendar year remaining after the property was constructed
and/or improved.
(8)
New construction to be measured at the time of occupancy. The entire
improvement or new construction shall be generally measured at and
from the time of occupancy.
(9)
Occupancy from the first day of the month. Occupancy occurring during
the month shall be treated as occurring on the first day of the following
month.
(10)
Tax Collector to be notified of additions and revisions. A certified
list of additions and revisions will be furnished by Wilkins Township
to the Wilkins Township Real Estate Tax Collector.
(11)
Tax Collector to notify property owner. Within 10 days, the
Wilkins Township Real Estate Tax Collector shall notify the property
owner of the real estate taxes due and owing to Wilkins Township.
All taxpayers subject to the payment of taxes shall be entitled
to a discount of 2% from the amount of such tax when making payment
of the whole amount thereof on or before April 30 of the subject tax
year.
[Amended 3-13-2023 by Ord. No. 1112]
A.
All taxpayers, except for those specifically identified in § 398-24B, who shall on or before June 30 of the subject tax year fail to make payment of any such taxes charged against them shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and be collected by the Tax Collector.
B.
Waiver
of real estate charges.
(1)
Qualifying
event.
(a)
For the purposes of real property, the date of transfer of ownership.
(b)
For manufactured or mobile homes, the date of transfer of ownership;
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
(2)
The
Tax Collector shall, for tax years beginning on and after January
1, 2023, grant a request to waive additional charges for real estate
taxes if the taxpayer does all of the following:
(a)
Provides a waiver request of additional charges, on a form provided
by the Pennsylvania Department of Community and Economic Development,
to the Tax Collector in possession of the claim within 12 months of
a qualifying event;
(b)
Attests that the tax notice was not received;
(c)
Provides the Tax Collector in possession of the claim with one of
the following:
[1]
A copy of the deed showing the date of the real property transfer;
or
[2]
A copy of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate showing the date of issuance;
or a copy of an executed lease agreement between the owner of a mobile
or manufactured home and the owner of a parcel of land on which the
mobile or manufactured home will be situated showing the date the
lease commences; and
[3]
Pays the face value amount of the real estate tax with the waiver
request.
Interest at the rate of 10% shall be collected on all claims
for delinquent real estate taxes from the date of filing the lien
therefor in the Court of Common Pleas of Allegheny County, as provided
by Section 9 of the Municipal Claims Act (Act of May 16, 1923, P.L.
207, No. 153, as amended).[1]
[1]
Editor's Note: See 53 P.S. § 7143.
