[Adopted 12-29-1994 by Ord. No. 8-1994 (Ch. XXIV, Part 5,
of the 1976 Code of Ordinances)]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section except where
the context or language clearly indicates or requires a different
meaning.
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Asset District Law, 16 P.S. § 6101-B et
seq.
See the definition of "Act 77" above.
The Board of Commissioners of Allegheny County.
Allegheny County.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough of Verona who is: a single person aged 65 or older during
a calendar year in which county real property taxes are due and assessed;
or married persons if either spouse is 65 or older during a calendar
year in which Borough real property taxes are due and assessed.
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 pension or annuity 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 veteran's 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 government 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.
A natural person.
The dwelling place of a person, including the principal house
and lot, and such lots as 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, P.L. 104, No. 3, as amended; codified
at Pa. Stat. Ann., Title 72, § 4751-1 et seq.[1]
[1]
Editor's Note: 72 P.S. §§ 4751-1 to 4751-10 was
repealed by 2006, June 27, P.L. 1873; see now Senior Citizens Property
Tax and Rent Rebate Assistance, 53 P.S. § 6926.1301 et seq.
All eligible taxpayers in the Borough of Verona who are longtime
owner/occupants shall be entitled to have the assessment on their
principal residence maintained at or limited to the amount determined
by the Department of Property Assessment for the calendar year 1993
if the eligible taxpayer meets the household income limits for qualification
for any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.[1]
[1]
Editor's Note: See now Senior Citizens Property Tax and Rent
Rebate Assistance, 53 P.S. § 6926.1301 et seq.
Any person paying property taxes in the Borough of Verona may
apply to the Department of Property Assessment and to the Borough
of Verona for certification as a participant in the senior citizens
gentrification program authorized under this article. In order to
be eligible to participate in the program, the person must meet the
following conditions:
The Borough of Verona 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 limitation of tax assessment program.
The Borough of Verona hereby incorporates those rules and regulations
by reference thereto.
