[Adopted 12-19-1994 by Ord. No. 933 (Ch. 24, Part 8, of the
1987 Code of Ordinances)]
As used in this article, the following terms shall have the
meanings indicated:
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq.
See the definition of "Act 77," above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
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 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 pension or annuities including railroad retirement 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, workmen's
compensation and the gross amount of loss 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
or has occupied the same dwelling place 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 contributes
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 resident of
the longtime owner/occupant.
The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified
at Pa. Stat. Ann. Tit. 72, § 4751-1 et seq.[1]
[1]
Editor's Note: The Senior Citizens Property Tax Assistance
Act, codified as 72 P.S. §§ 4751-1 through 4751-12,
was repealed 6-27-2006, by P.L. 1873, No. 1. See now the Senior Citizens
Property Tax and Rent Rebate Assistance Act, 53 P.S. § 6926.1301
et seq.
All eligible taxpayers in Allegheny County who are longtime
owners/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
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.
Any person paying property taxes in the county may apply to
the Department of Property Assessment for certification as a participant
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 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 qualifications 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.
