As used in this article, the following terms shall have the
meanings indicated:
ACT 77
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.
ASSESSMENT
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review of Allegheny County.
COUNCIL
The Council of the Township of Hampton.
ELIGIBLE TAXPAYER
A longtime owner/occupant of a principal residence in the
Township of Hampton who is:
A.
A single person aged 60 or older during a calendar year in which
county real property taxes are due and assessed; or
B.
Married persons if either spouse is 60 or older during a calendar
year in which the Township's real property taxes are due and
assessed.
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 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).
LONGTIME OWNER/OCCUPANT
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.
PRINCIPAL RESIDENT
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.
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.
D. The person's household income must qualify him or her to receive
any amount of property tax rebate under the Senior Citizens Property
Tax and Rent Rebate Assistance Act.
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.