[Adopted 10-21-2020 by Ord. No. 438]
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
The amount of property tax paid by an applicant in the base
year.
The tax year preceding the first tax year for which a taxing
authority implements the provisions of this article or the tax year
immediately preceding an applicant's entry into the tax deferral
program.
A person whose household income does not exceed the limit
provided for in § 8574[1] (relating to income eligibility).
All income as defined in the Act of March 11, 1971 (P.L.
104, No. 3), 72 P.S. § 4751-1 et seq. (repealed); see now
53 P.S. § 6926. 1301 et seq., known as the Senior Citizens
Rebate and Assistance Act, received by the claimant and by the claimant's
spouse during the calendar year for which a tax deferral is claimed.
An increase in the property taxes above the base payment
resulting from a millage increase, a change in the assessment ratio
or method or by a revaluing of all properties.
[1]
Editor's Note: See 53 Pa. C.S.A. § 8574.
A.
A claimant is eligible for a tax deferral if the claimant and the
claimant's spouse have a household income not exceeding the maximum
household income eligibility limitations set forth in the Taxpayer
Relief Act, 53 P.S. § 6926.1301 et seq., as amended or replaced.
At the time of adoption of this article, the maximum household income
set forth in 53 P.S. § 6926.1304 is $35,000.
B.
All eligible taxpayers subject to the payment of real estate taxes
to the Tax Collector of the Township of West Deer for the benefit
of the Township of West Deer shall be entitled to apply annually for
the deferment of any increase in such taxes over the rate of the real
estate tax levy for the prior year.
A.
The annual real estate tax deferral granted under this article is
equal to the increase in real property taxes upon the homestead of
an eligible claimant.
B.
No tax deferral will be granted if the total amount of deferred taxes,
plus the total amount of all other unsatisfied liens on the homestead
of the claimant, plus the outstanding principal on any and all mortgages
on the homestead, exceeds 85% of the market value of the homestead,
or if the outstanding principal on any and all mortgages on the homestead
exceeds 70% of the market value of the homestead. The property's
market value is that amount equal to the assessed value divided by
the common level ratio, as most recently determined by the State Tax
Equalization Board for Allegheny County, Pennsylvania.
A.
Initial application. Any person eligible for a tax deferral under
this article may apply annually to the Township. The Township Manager
or the Manager's designee is authorized to establish rules and
regulations not inconsistent with the enabling statute for the administration
of the program authorized by this article. In the initial year of
application, the following information shall be provided in the manner
required by the Township:
(1)
A statement of request for the tax deferral;
(2)
A certification that the applicant or the applicant and his
or her spouse jointly are the owners in fee simple of the homestead
upon which the real property taxes are imposed;
(3)
A certification that the applicant's homestead is adequately
insured under a homeowner's policy to the extent of all outstanding
liens;
(4)
Receipts showing timely payment of the immediately preceding
year's non-deferred real property tax liability;
(6)
Any other information required by the Township.
B.
Subsequent years. After the initial entry into the program, a claimant
shall remain eligible for tax deferral in subsequent years so long
as the claimant continues to meet the eligibility requirements of
this article.
C.
Application content. Any application for a tax deferral shall contain
the following:
(1)
A statement that the tax deferral granted under this article
is provided in exchange for a lien against the homestead of the applicant.
(2)
An explanation of the manner in which the deferred taxes shall
become due, payable and delinquent and include, at a minimum, the
consequences of noncompliance with the provisions of this article.
A.
Nature of lien. All taxes deferred under this article shall constitute a prior lien on the homestead of the claimant in favor of the Township and shall attach as of the date and in the same manner as other real estate tax liens. The deferred taxes shall be collected as other real estate tax liens, but the deferred taxes shall be due, payable and delinquent only as provided in Subsection C.
B.
Interest and penalties. No interest and/or penalties will be assessed on any deferred taxes unless the deferred taxes are not paid at the time they become due and payable as provided in Subsection C. In the event that the deferred taxes are not paid as required in Subsection C, the deferred taxes shall be subject to interest and penalties in the same manner as other real estate tax liens, and said interest and penalties shall begin to accrue as of the date the taxes became due and payable.
C.
Payment.
(1)
All or part of the deferred taxes may at any time be paid to
the Township.
(2)
In the event that the deferred taxes are not paid by the claimant
or the claimant's spouse during his or her lifetime or during
their continued ownership of the homestead, the deferred taxes shall
be paid either:
(3)
The surviving spouse of a claimant shall not be required to
pay the deferred taxes by reason of his or her acquisition of the
homestead due to death of the claimant as long as the surviving spouse
maintains his or her domicile in the property. The surviving spouse
may continue to participate in the tax deferral program in subsequent
years provided he or she is eligible under the provisions of this
article.
This article shall apply to all eligible real estate tax taxpayers
for the year of 2021 and for each year thereafter.
