[Adopted 5-8-2007 by Ord.
No. 1852[1]]
[1]
Editor's Note: This ordinance also repealed former Art.
VII, Senior Citizens Tax Exemption, adopted 4-11-1995 by Ord. No.
1717.
This article shall be known as the "Shaler Township Senior Citizen
Tax Rebate Ordinance."
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 Commissioners of Shaler Township.
A longtime owner/occupant of a principal residence in Shaler
Township, who:
Is a single person aged 65 or older during a calendar year in
which Shaler Township real property taxes are assessed and paid;
Are married persons if either spouse is age 65 or older during
a calendar year in which Shaler Township real property taxes are assessed
and paid;
Is a widow or widower who is 50 years of age or older during
a calendar year in which Shaler Township real property taxes are assessed
and paid; or
Is a permanently disabled person 18 years of age or older during
a calendar year in which Shaler Township real property taxes are assessed
and paid.
All income received by an eligible taxpayer and the taxpayer's
spouse while residing in his or her principal residence during the
preceding calendar year for which a rebate is claimed as shown on
the Commonwealth of Pennsylvania Property Tax or Rent Rebate Program
form.
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 50% of railroad retirement
benefits after 1999, 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 thereof, 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.
Any person who, for at least 10 continuous years, has owned
and occupied the same dwelling place as a principal residence and
domicile in Shaler Township.
Shaler Township.
A person who is unable to engage in any substantial gainful
activity by reason of any medically determinable physical or mental
impairment which can be expected to continue indefinitely as verified
by a sworn declaration of such status, except as provided in 53 P.S.
§ 6926.1304(b)(3) and (c).
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.
Township of Shaler real estate property taxes paid to the
Tax Collector of Shaler Township.
The Act of June 27, 2006, Public Law 1873, No. 1 (Spec. Sess.
No. 1), as codified at 53 P.S. § 6926.1301 et seq.
The elected Treasurer for Shaler Township.
The surviving wife or the surviving husband, as the case
may be, of a deceased individual, and who has not remarried as verified
by a sworn declaration of such status.
All eligible taxpayers in the Township of Shaler who are longtime
owner/occupants shall be entitled to have a portion of their Township
of Shaler real estate property taxes rebated in an amount set by resolution
of the Township Board of Commissioners if the eligible taxpayer household
income does not exceed $20,000 and otherwise qualifies for a property
tax rebate under the Senior Citizens Property Tax and Rent Rebate
Assistance Act.
Any eligible taxpayer paying property taxes to the Township
of Shaler may apply to the Township Treasurer and participate in the
tax rebate 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 aged 65 or older, or be married
persons with either spouse being 65 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.
If the person or his spouse is not 65 years of age or older, the
person must be an eligible widow, widower or permanently disabled
person, as defined herein;
E.
The person's household income must qualify him or her to receive
a property tax rebate under the Senior Citizens Property Tax and Rent
Rebate Assistance Act and the annual household income does not exceed
$20,000;
F.
The taxpayer must have paid his Shaler Township real estate property
taxes in full during the calendar year in which a tax rebate is claimed;
G.
Income eligibility under the Senior Citizens Property Tax and Rent
Rebate Assistance Act must exist in the preceding calendar year for
which a real estate property tax rebate is claimed; and
H.
An eligible taxpayer must request the real estate property tax rebate
in the same calendar year in which the real estate property tax is
paid.
The Township's Manager/Secretary shall have the authority
to issue rules and regulations with respect to the administration
of the tax rebate 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
and receipt of a property tax rebate under the Senior Citizens Property
Tax and Rent Rebate Assistance Act, receipt showing payment of Shaler
Township real estate property taxes for the current year, verification
of status as widow, widower or permanently disabled person, and any
other reasonable requirements, conditions and forms as may be necessary
to operate the tax rebate program.
Eligible taxpayers are entitled to claim a rebate of Shaler
Township property taxes beginning in 1995 and each year thereafter
in an amount set by resolution of the Township Board of Commissioners.
In filing for a property tax rebate, an eligible taxpayer may claim
a tax rebate for the current tax year and one prior tax year.
This article is effective January 1, 1995, and shall include
Shaler Township real estate property taxes paid to Shaler Township
in calendar year 1995 and each year thereafter.
