[Ord. 109, 1/2/2001, § 1; as amended by Ord. 140,
12/5/2006, § 1]
This Part shall be known as the "Frazer Township Property Tax
Gentrification Program."
[Ord. 109, 1/2/2001, § 2; as amended by Ord. 140,
12/5/2006, § 1]
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., as amended.
Same as Act 77 above.
The Board of Supervisors of Frazer Township.
A long-term owner/occupant residing in the Township who is:
A single person aged 60 or older during a calendar year in which
Township real estate taxes are assessed and due and whose household
income does not exceed $30,000.
Married person, if either spouse is 60 or older during a calendar
year in which Township real estate taxes are assessed and due and
whose household income does not exceed $30,000.
All income received by an eligible taxpayer 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 50% of railroad retirement benefits, 50% of
all benefits received under the Federal Social Security Act (except
Medicare benefits), 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, net income
from rentals, workers' compensation, 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 governmental
agency or property tax or rent rebate or inflation dividend.
Any person who for at least 10 continuous years has owned
and occupied a dwelling place within the Township as a principal residence
and domicile, or any person who for at least five years has owned
and occupied a dwelling place within the Township as a principal residence
and domicile if that person received assistance in the acquisition
in 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 property owner/occupant.
The Frazer Township Property Tax Gentrification Program enacted
pursuant to Act 77 of 1993, as amended.
Frazer Township.
[Ord. 109, 1/2/2001, § 3]
All eligible taxpayers in Frazer Township shall be entitled
to receive a discount limited to a maximum of 10% on Frazer Township
real estate taxes for each year taxpayer(s) is/are eligible.
[Ord. 109, 1/2/2001, § 4; as amended by Ord. 110,
12/4/2001]
1.
An application for the above-described limitation/benefit for Frazer
Township shall be filed with the Township Secretary by April 15 of
the year for which the limitation/benefit is being sought.
2.
Which application shall be filed under oath and may request the following
information:
A.
Name of the property owner(s).
B.
Address of the property owner(s).
C.
Location of the property, which is the subject of the application.
D.
A statement as to whether the property is utilized as the principal
residence.
E.
The date of purchase of the property.
F.
A statement as to whether any portion of the property is used for
commercial purposes. For any property which is used for commercial
purposes, the application must include an explanation of the use of
the space and a floor plan, if any.
G.
If the property contains more than one living unit, the application
shall also state the number of units and whether or not the units
are made available for rental purposes.
H.
The age(s) and marital status of the applicant(s).
I.
Reasonable proof of household income.
J.
Any other reasonable information and/or conditions as may be necessary
to operate the program.
3.
Onetime Filing. Once approved, qualified applicant continues to receive
the limitation/benefit as long as applicant is property owner/occupant.
4.
Property owner/occupant must notify the Township of ownership changes.
5.
The period of tax relief shall be for the tax year applied for which
the applicants) remains qualified and eligible for these guidelines.
[Ord. 109, 1/2/2001, § 5]
The Township Secretary shall be the sole administrator of the
program and shall have the exclusive authority to issue rules and
regulations with respect to the administration of the limitations
of the program established under this Part, The Township Secretary
shall promptly process the application and shall notify the applicant
accordingly. The Township Secretary may also require the applicant
to supply such other documentation as may be required to properly
consider the application. Any person aggrieved by the decision of
Township Secretary has the right to file an appeal to the Board of
Supervisors of Frazer Township.
[Ord. 109, 1/2/2001, § 6]
All Frazer Township taxpayers are eligible to receive a 2% discount
by paying annual Township real estate taxes by June 30 of each year,
while the gross or face amount of the Township real estate taxes is
due by August 31 of each year. Said payments not received by established
collection dates will become delinquent and subsequently liened as
all other unpaid real estate taxes.
[Ord. 109, 1/2/2001, § 7; as amended by Ord. 140,
12/5/2006, § 1]
The guidelines, rules and regulations intended as aids to govern
the application and disposition of appeals of the Property Tax Gentrification
Program pursuant to Act 77 of 1993, as amended, may be amended at
any time unless such action results in depriving a party of substantial
rights.
[Ord. 140, 12/5/2006, § 2]
This Part 5B shall be known and cited as the "Homestead Property
Exclusion Ordinance."
[Ord. 140, 12/5/2006, § 2]
The definitions of terminology contained in the Homestead Property
Exclusion Program Act, 53 Pa.C.S.A. § 8581 et seq., as amended,
(the "Homestead Property Exclusion Program Act") are incorporated
herein by reference. All terminology contained in this Part 5B, and
all provisions of this Part 5B, shall be construed in accordance with
the Homestead Property Exclusion Program Act.
[Ord. 140, 12/5/2006, § 2]
A homestead property exclusion is hereby created and established
pursuant to the Homestead Property Exclusion Program Act in order
to exclude a certain amount of the assessed value of any homestead
property in the Township from Township real estate taxes. The amount
of this homestead property exclusion shall be set from time to time
by resolution of the Township Board of Supervisors.
[Ord. 140, 12/5/2006, § 2]
A farmstead property exclusion is hereby created and established
pursuant to the Homestead Property Exclusion Program Act in order
to exclude a certain amount of the assessed value of any farmstead
property in the Township from Township real estate taxes. The amount
a this farmstead property exclusion shall be set from time to time
by resolution of the Township Board of Supervisors. The exclusion
for farmstead property is in addition to any exclusion for homestead
property for which the dwelling on a subject farm may qualify.
[Ord. 140, 12/5/2006, § 2]
The Allegheny County Office of Property Assessments, or its
successor, and the Township Secretary, or his/her designee, shall
be responsible for administering this Part 5B. The Allegheny County
Office of Property Assessments and the Township Secretary shall have
the authority to issue regulations with respect to the administration
and implementation of this Part 5B, provided that such regulations
comply with the Homestead Property Exclusion Program Act.
[Ord. 140, 12/5/2006, § 2]
The homestead and farmstead property exclusions established
under this Part 5B shall apply to the 2007 Township real estate tax
year and all succeeding Township real estate tax years.
