[Adopted 1-16-1995 by Ord.
No. 795]
As used in this article, the following terms shall have the meanings
indicated:
The Act of December 22, 1993, Public Law 529, No. 77, codified as
the Allegheny Regional Asset District Law, 16 P.S. § 3101-B et seq.
See the definition of "Act" above.
The fair market value of property as determined by the Board of Property
Assessment, Appeals and Review of Allegheny County.
Borough of Mount Oliver.
Body of elected members of Council of the Borough of Mount Oliver.
The Department of Property Assessment, Appeals, Review and Registry
of Allegheny County.
A longtime owner/occupant of a principal residence in the Borough
of Mount Oliver 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 Medicaid 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, workmens 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 household) in excess of a total
value of three $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.
Borough of Mount Oliver.
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, Public Law 104, No. 3, as amended, codified
at 72 P.S. § 4751-1 et seq.
[Amended 11-19-2001 by Ord.
No. 859]
All eligible taxpayers in the Borough of Mount Oliver who are longtime
owner/occupants shall be entitled to the same relief as that afforded to such
taxpayers by Allegheny County if the eligible taxpayer meets the household
income limits for the qualification for any amount of property tax relief
under the Senior Citizens Rebate and Assistance Act.
Any person paying property taxes in the Borough of Mount Oliver 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.Â
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.Â
The person must be a longtime owner/occupant.
C.Â
The property owned by the person must be the principal
residence and domicile of the resident.
D.Â
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.
The Department of Property Assessment and the Borough 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.
