[Ord. 667, 12/5/1994, § 1; as amended by Ord. 745,
4/23/2001]
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, Pa. Stat. Ann., Tit.
16, § 610-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 of Allegheny County.
The Department of Property Assessment, Appeal, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Township of Elizabeth who is:
A single person age 60 or older during the calendar year in
which County real property taxes are due and accessed.
Married persons if either spouse is 60 years or older during
a calendar year in which real property taxes are due and accessed
by the Township of Elizabeth.
A widow or widower age 50 or older.
A single person who is permanently disabled and age 18 or older.
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 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 insurance benefits and
proceeds (except the first $5,000 of the total of death benefit payments),
and gifts of cash or property (other than transfer by gift between
members of a household) in excess of a total value of $300.00, 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.
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, P.L. 104, No. 3, as amended, codified
at Pa. Stat. Ann., Tit. 72, § 4751-1 et seq.
[Ord. 667, 12/5/1994, § 2; as amended by Ord. 745,
4/23/2001]
All eligible taxpayers in the Township of Elizabeth who are
longtime owners/occupants shall be entitled to a 10 percent discount
on the 2001 Township real estate tax bill if the eligible taxpayers
meets the household income limits for qualification for any amount
of property tax rebate under the Senior Citizens Rebate and Assistance
Act.
[Ord. 667, 12/5/1994, § 3; as amended by Ord. 745,
4/23/2001]
All persons paying property taxes in the Township of Elizabeth
may apply to participate in the program, a person must provide proof
that they have qualified for tax relief available under Act 77 with
Allegheny County, meeting the three criteria of Allegheny County concerning
ownership, age/disability and income
[Ord. 667, 12/5/1994, § 4]
The Department of Property Assessment and the Board of Commissioners
of the Township of Elizabeth or their designee shall have the authority
to issue rules and regulations with respect to the administration
of the limitation of tax assessment program established under this
Part. 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.
[Ord. 667, 12/5/1994, § 5]
The proper officers of the Township are authorized and directed
to deal with Allegheny County Officials who have established a gentrification
program for County taxpayers and to authorize said County Officials
to perform such services for the Township of Elizabeth as may be necessary
to show compliance by the Township with the requirements of Act 77
as referred to above.
