[Adopted 12-13-1994 by Ord. No. 177]
As used in this article, the following terms shall have the
meanings indicated:
The Act of December 22, 1993, Public Law 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.
The Board of Commissioners of Aleppo Township.
Allegheny County.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
One who has owned and occupied a primary residence in the
Township of Aleppo for the past 10 years. A property owner who has
moved within the past 10 years, but has continued to own and occupy
a primary residence in the Township, is eligible.
[Amended 12-11-2001 by Ord. No. 2001-3]
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 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,
workmen'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 and
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, Public Law 104, No. 3, as amended,
codified at 72 P.S. § 4751-1 et seq.[1]
[1]
Editor's Note: The 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.
[Amended 12-11-2001 by Ord. No. 2001-3]
This program entitles all qualified applicants of the Township
of Aleppo to a flat ten-percent discount of the real estate tax on
their primary residence for each year they are eligible. Qualified
applicants will also receive an additional two-percent discount by
paying their property taxes in full by March 31. A second payment
option allows eligible taxpayers (if they choose) to pay their gross
property taxes in two equal installment payments, the first payment
due by April 30 and the second payment by September 30. Once approved,
a qualified applicant continues to receive tax relief as long as the
applicant is the property owner and occupant, and the household income
does not exceed $30,000. Applicants are no longer required to file
annually.
[Amended 12-11-2001 by Ord. No. 2001-3]
A.Â
Any person paying property taxes in the Township may apply to the
County of Allegheny or the Township Treasurer/Tax Collector for certification
of eligibility in the Senior Citizen Tax Relief Program. The application
deadline is the same deadline as the deadline for Allegheny County,
unless extended by the Township Commissioners. In order to be eligible
to participate in the program, the person must meet the following
age conditions:
The Department of Property Assessment 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 Rebate and Assistance Act and other reasonable requirements
and conditions as may be necessary to operate the tax assessment limitation
program.
