[Adopted 2-19-2001 by Ord. No. 3-2001]
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. § 6101-B
et seq., as amended.
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 Township of South Fayette.
Allegheny County.
The Department of Property, Assessment, Appeals, Review and
Registry of Allegheny County.
A long-time owner/occupant of a principal residence in the
Township of South Fayette, Allegheny County, 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 Medicare benefits), all benefits received under state
unemployment insurance laws and veterans' disability payments, all
interest received from the federal or any state government or any
instrumentality or political subdivision thereof, realized capital
gains, rentals, workers' 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
and has occupied a dwelling place within Allegheny County as a principal
residence, or any person who, for at least five years, has owned and
occupied a dwelling place within Allegheny County 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.
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 long-time 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 3-18-2002 by Ord. No. 3-2002]
All eligible taxpayers in the Township of South
Fayette who are long-time 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 or such other year as may be determined
appropriate by the Department of Property Assessment; provided, however,
that in lieu of the maintenance or reduction of such property tax
assessment to a specified yearly level, the Township may, at its option,
provide the taxpayer with a twenty-five-percent property tax rebate
for the specified year, or such other amounts as provided by law.
The Township shall have the right to provide this relief to an eligible
taxpayer if the eligible taxpayer's income, as defined by the Senior
Citizens Rebate and Assistance Act, does not exceed $30,000.
Any person paying property taxes in the county
may apply to the Department of Property Assessment or other designated
agency for certification as a participant in the assessment limitation
program authorized by the county pursuant to its ordinances, rules
and regulations.
[Amended 3-18-2002 by Ord. No. 3-2002]
A.Â
Any person who is a resident of the Township of South
Fayette and who qualifies for and obtains a certification from the
Allegheny County Department of Property Assessment or other designated
agency, indicating that he or she is entitled to a tax assessment
limitation as provided for by the articles, Rules and Regulations
of the County of Allegheny, shall provide a true and correct copy
of said certification to the Secretary and the Real Estate Tax Collector
for the Township.
B.Â
Upon receipt of such certification, the Township shall
maintain the eligible residents' real estate tax assessments, for
Township real estate tax assessment purposes, at or limited to the
assessment determined by the Allegheny County Department of Property
Assessment for calendar year 1993, or in the future such other year
as may be determined appropriate by the Department of Property Assessment
or other designated agency. In lieu of the maintenance of the real
estate tax assessment at the level as provided above, the Township
may, at its option, provide the eligible resident with a ten-percent
property tax rebate, or such other amounts as provided by law.
