[Adopted 5-23-2001 by Ord. No. 600]
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 of Allegheny County.
The Council of the Township of Hampton.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Township of Hampton 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 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 veterans' disability payments, all
interest received from the federal or any state government or any
instrumentality or political subdivision hereof, realized capital
gains, rentals, worker's 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 governmental
agency or property tax or rent rebate or inflation dividend and shall
not exceed $30,000 (of which only 1/2 of social security benefit shall
be included).
Any person who for at least 10 continuous years has owned
or has occupied a dwelling place as a principal residence and domicile
within the County of Allegheny, 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 government or nonprofit housing program.
Township of Hampton.
A natural person.
The dwelling place of a person, including the principal house
and lot, and such lots as are used in connection herewith 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 72 P.S. § 4751-1 et seq.[1]
The Township of Hampton.
[1]
Editor's Note: The former Senior Citizens Property Tax Assistance
Act, 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.
A.
All eligible taxpayers in the municipality who are longtime owner/occupants
of a principal residence shall be deemed a separate class of subjects
of taxation and shall be entitled to the benefit of the special tax
provisions of this article.
B.
All eligible taxpayers in the municipality who are longtime owner/occupants
shall be entitled to apply for and receive a discount of 25% on the
gross or face amount of Township real property taxes then due and
owing during a tax year on an eligible taxpayer's primary personal
residence, and this discount shall not be in derogation of the allowable
2% discount permitted to all taxpayers for early payment.
Any person paying property taxes in the Township of Hampton
may apply to participate 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.
The person must be a single person age 60 or older; or be married
persons with either spouse being 60 years of age or older; or be an
unmarried widow/widower age 50 years of age or older.
B.
The persons must be a longtime owner/occupant.
C.
The property owned by the person must be the principal residence
and domicile of the resident.
The Department of Property Assessment and the Municipal Manager
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 Property Tax and Rent Rebate
Assistance Act and any other reasonable requirements and conditions
as may be necessary to operate the tax assessment limitation program.
This article shall enter into effect on May 1, 2001.
