[Adopted 1-1-1995 by Ord. No. 1065; amended in its entirety 5-10-2001 by Ord. No. 1122]
The following words shall have the meaning given to them in County Ordinance No. 14-01:
Allegheny Regional Asset District Law: see the definition of "Act 77" above.
Board of Property Assessment.
Department of Property Assessment: the Department of Property Assessment, Appeals, Review and Registry of Allegheny County.
Office of Property Assessment.
Primary personal residence.
Senior Citizen Rebate and Assistance Act.
Special tax provision.
As used in this article, the following terms shall have the meanings indicated:
- The assessed value of property as determined by the Board of Property Assessment.
- The Borough of Homestead, Allegheny County.
- The Borough's Council.
- COUNTY ORDINANCE NO. 14-01
- Ordinance No. 14-01 of Allegheny County, Pennsylvania, enacted February 6, 2001.
- ELIGIBLE TAXPAYER
- A longtime owner/occupant of a principal residence in the Borough who is:
- (1) A single person aged 60 or older during a calendar year in which Borough real property taxes are due and payable and whose household income does not exceed $30,000; or
- (2) Married persons, if either spouse is 60 or older during a calendar year in which Borough real property taxes are due and payable whose combined household income does not exceed $30,000; or
- (3) An unmarried widow or widower aged 50 or older during the calendar year in which Borough real property taxes are due and payable and whose household income does not exceed $30,000; or
- (4) A permanently disabled person aged 18 or older during the calendar year in which Borough real property taxes are due and payable and whose household income does not exceed $30,000.
- LONGTIME OWNER/OCCUPANT
- A property owner/occupant who for at least 10 continuous years has owned and occupied a dwelling place within the Borough as a principal residence and domicile, or any person who for at least five years has owned and occupied within the Borough 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.
- TAX COLLECTOR
- The Borough's elected or appointed collector of real estate taxes.
The Borough shall keep a true and correct copy of County Ordinance No. 14-01 available in the office of the Borough Secretary for inspection for purposes of interpreting this article.
Eligible taxpayers shall be exempt from the payment of that portion of an increase of real property taxes which is due to an increase in the market value of the real property as a consequence of the refurbishing or renovating of other residences or the construction of new residences in long-established residential areas or areas of deteriorated, vacant or abandoned homes and properties.
Procedure. In order to obtain the exemption provided for by this article, the eligible taxpayer must file with the Tax Collector a certified copy of the certificate that he or she receives from the Treasurer or Office of Property Assessment certifying the eligible taxpayer as a participant in the program.
Ordinance No. 1065 shall remain in effect as to those persons who are eligible for a limitation of assessment on their residences thereunder as of the date that this article is enacted, but is repealed in all other respects.
Editor's Note: Consult Borough records for the provisions of Ord. No. 1065.