Township of Elizabeth, PA
Allegheny County
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Table of Contents
Table of Contents
[Ord. 667, 12/5/1994, § 1; as amended by Ord. 745, 4/23/2001]
ACT 77
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.
ALLEGHENY REGIONAL ASSET DISTRICT LAW
See the definition of "Act 77" above.
ASSESSMENT
The fair market value of property as determined by the Board of Property Assessment, Appeals and Review of Allegheny County.
DEPARTMENT OF PROPERTY ASSESSMENT
The Department of Property Assessment, Appeal, Review and Registry of Allegheny County.
ELIGIBLE TAXPAYER
A longtime owner/occupant of a principal residence in the Township of Elizabeth who is:
(A) 
A single person age 60 or older during the calendar year in which County real property taxes are due and accessed.
(B) 
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.
(C) 
A widow or widower age 50 or older.
(D) 
A single person who is permanently disabled and age 18 or older.
HOUSEHOLD INCOME
All income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
INCOME
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.
LONGTIME OWNER/OCCUPANT
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.
PERSON
A natural person.
PRINCIPAL RESIDENCE
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.
SENIOR CITIZENS REBATE AND ASSISTANCE ACT
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.