[Ord. 367, 1/2/2001, § 1]
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny County Regional Asset District Law, Pa. Stat. Ann.
Title 16, § 6101-B et seq., and amended by Act 77 of 2000.
Allegheny County.
A longtime owner/occupant of a principal residence in Richland
Township who is:
A single person aged 60 or older during a calendar year in which
Township real property taxes are due and assessed.
Married persons if either spouse is 60 or older during a calendar
year in which Township real property taxes are due and assessed and
whose household income does not exceed $35,000.
All income received by an eligible taxpayer and his or her
spouse 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, interest, dividends,
IRA distributions, income from self-employment, alimony, support money,
cash, public assistance and relief, the gross amount of any pensions
or annuities including railroad retirement benefits for calendar years
prior to 1999 and 50% of railroad retirement benefits for calendar
years 1999 and thereafter, all benefits received under the Federal
Social Security Act (except Medicare benefits) for calendar years
prior to 1999 and 50% of all benefits received under the Federal Social
Security Act (except Medicare benefits) for calendar year 1999 and
thereafter, 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, net income from rentals,
workers compensation and the gross amount of loss of time insurance
benefits and proceeds, except the first $5,000 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.
A property owner/occupant is defined as any person who owned
one or more primary residence continuously for at least a ten-year
period or any person who for at least five years has owned and occupied
a dwelling place as a principal residue and domicile if that person
received assistance in the acquisition of the property as a 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.
[Ord. 367, 1/2/2001, § 2]
All eligible taxpayers in Richland Township who are longtime
owner/occupants shall be entitled to receive a discount limited to
a maximum of 10% of Richland Township property taxes for each year
taxpayer(s) is/are eligible as determined by the Allegheny County
Senior Citizen Tax Relief Program.
[Ord. 367, 1/2/2001, § 3]
Any person paying property taxes in the Township may apply to
the Township Secretary for certification as a participant in the property
tax rebate program authorized under this Part. 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 aged 60 or older or be married
persons with either spouse being 60 years of age or older.
B.
The person 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 does not exceed $30,000.
E.
The taxpayer(s) has/have qualified for receipt of a property tax
rebate under the Allegheny County Senior Citizen Tax Relief Program.
[Ord. 367, 1/2/2001, § 4]
The Township Secretary shall have authority to issue rules and
regulations with respect to the administration of the property tax
rebate 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 Allegheny County Senior Citizen
Tax Relief Program and any other reasonable requirements and conditions
as may be necessary to operate the property tax rebate program.
