[Adopted 1-8-2002 by Ord. No. 1720[1]]
[1]
Editor's Note: This ordinance also superseded former
Art. IX, Senior Citizen Assessment Limitation Program, adopted 1-24-1995
by Ord. No. 1590.
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 Board of Property Assessment Appeals and Review of Allegheny
County as set forth in Chapter 207 of the Administrative Code of Allegheny
County.
City of Clairton.
Council of the City of Clairton.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
City who is:
A single person aged 60 or older during a calendar year in which
the City real property taxes are due and payable and whose household
income does not exceed $30,000; or
Married persons if either spouse is 60 or older during the calendar
year in which City real property taxes are due and payable whose combined
household income does not exceed $30,000; or
An unmarried widow or widower aged 50 or older during the calendar
year in which the City real property taxes are due and payable and
whose household income does not exceed $30,000; or
A permanently disabled person aged 18 or older during the calendar
year in which the City real property taxes are due and payable and
whose household income does not exceed $30,000.
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
All income received from whatever source derived, including,
but not limited to salaries, wages, dividends, interest, bonuses,
commissions, income from self-employment, IRA distributions, alimony,
support money, cash public assistance and relief, the gross amount
of any pensions or annuities, including railroad retirement benefits
for the 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 medical benefits) for calendar
years 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 instrument
or political subdivision thereof, realized capital gains, net income
from 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 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 government agency or property
tax or rent rebate or inflation dividend.
A property owner/occupant who, for at least 10 continuous
years, has owned and occupied a dwelling place within the City as
a principal residence and domicile, or any other 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 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 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: Former 72 P.S. §§ 4751-1 through
4751-12 were 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.Â
All eligible taxpayers in the City 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.Â
All eligible taxpayers in the City of Clairton who are longtime owner/occupants
shall be entitled to apply for and receive a discount of 25% on the
gross or face amount of Clairton City real property taxes then due
and owing during a tax year on an eligible taxpayer(s) primary residence;
and this discount shall not be in derogation of the allowable discount
of 2% permitted to all taxpayers for early payment.
Any person paying property taxes in the City may apply to participate
in the Act 77 program authorized under this article. In order to be
eligible to participate in the program, the person must meet the following
conditions:
A.Â
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; or be an
unmarried widow or widower aged 50 years of age or older; or be a
disabled person aged 18 years of age or older.
B.Â
The person must be a longtime owner/occupant; and
C.Â
The property owned by the person(s) must be the primary residence
of the person(s).
D.Â
The person's household income must not exceed $30,000.
The Department of Property Assessment and the Council of the
City of Clairton 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 all qualification for or receipt
of a property tax rebate under the Senior Citizens Rebate and Assistance
Act[1] and any other reasonable requirements and conditions as
may be necessary to operate the tax relief program.
[1]
Editor's Note: See now the Senior Citizens Property Tax and
Rent Rebate Assistance Act, 53 P.S. § 6926.1301 et seq.
