[Ord. 571, 9/7/1999, § 1; as amended by Ord. 583,
5/22/2001, § 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.
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 Property Assessment Appeals and Review of Allegheny
County as set forth in Chapter 207 of the Administrative Code of Allegheny
County.
The Board of Commissioners of Allegheny County.
Allegheny County.
A taxpayer meeting certain eligibility requirements set forth
in the County ordinance establishing the Allegheny County Property
Tax Relief Program, as may be amended from time to time, to the extent
consistent with Act 77 or any amendment thereto. The County definition
of "eligible taxpayer," as may be amended, is hereby incorporated
by reference as the adopted definition of the Township. The taxpayer
must also pay taxes to Collier Township.
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
All income meeting certain eligibility requirements set forth
in the County ordinance establishing the Allegheny County Property
Tax Relief Program, as may be amended from time to time, to the extent
consistent with Act 77 or any amendment thereto. The County definition
of "eligible income," as may be amended, is hereby incorporated by
reference as the adopted definition of the Township.
Any person meeting certain eligibility requirements set forth
in the County ordinance establishing the Allegheny County Property
Tax Relief Program, as may be amended from time to time, to the extent
consistent with Act 77 or any amendment thereto. The county definition
of "longtime owner/occupant," as may be amended, is hereby incorporated
by reference as the adopted definition of the Township.
A natural person.
The dwelling place and so much of the land or lots surrounding
it as is reasonably necessary for use of the dwelling as a home, owned
and occupied by a person. The term primary personal residence shall
also include premises occupied by reason of ownership in a cooperative
housing corporation, mobile homes which are assessed as realty for
local property tax purposes and the land upon which the mobile home
is situated, and other similar living accommodations, as well as part
of a multi-dwelling or multi purpose building and a part of the land
upon which it is built. It shall also include premises occupied by
a person and located on land owned by a nonprofit incorporated association,
of which the person is a member, if the person is required to pay
a pro rata share of the property taxes levied against the association's
land. It shall also include premises occupied by a person if he is
required by law to pay a property tax by reason of his or her ownership
or rental (including a possessory interest) in the dwelling, the land,
or both. An owner includes a person in possession under a contract
of sale, deed of trust, life estate, joint tenancy or tenancy in common
or by reason of statutes of descent and distribution.
See the definition of "special tax provisions" below.
The Act of March 11, 1971, P.L. 104, No. 3, as amended, 72
P.S. § 4751-1 et seq.
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of (A) a discount on the payment
of Allegheny County real property taxes; and (B) an installment payment
program for the payment of Allegheny County real property taxes.
The Township Broad of Commissioners of the Township of Collier.
Collier Township.
[Ord. 571, 9/7/1999, § 2; as amended by Ord. 583,
5/22/2001, § 2]
1.
All eligible taxpayers in the Township 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 Part, subject only to the limitations set forth in § 24-805 below.
2.
All eligible taxpayers in Collier Township who are longtime owner/occupants
shall be entitled to apply for and receive a discount of 25% on the
gross or face amount of Allegheny County real property taxes then
due and owning during a tax year on an eligible taxpayer(s) primary
personal residence located within the Township; and, this discount
shall not be in derogation of the allowable 2% discount permitted
to all taxpayers for early payment.
3.
All eligible taxpayers in Allegheny County who are longtime owner/occupants
shall be entitled to pay the gross or face amount of Allegheny County
real property taxes due and owing during any tax year in two equal
installment payments. The Treasurer shall establish the respective
dates for all eligible taxpayers to make an installment of Allegheny
County real property taxes.
[Ord. 571, 9/7/1999, § 3; as amended by Ord. 583,
5/22/2001, § 3]
Any person paying property taxes in the County, and to the Township
of Collier, may apply to the Department of Property Assessment for
certification as a participant in the assessment limitation program
authorized under this Part. In order to be eligible to participate
in the program, the person must meet the conditions for participation
in the program as set forth in the Ordinance of the County of Allegheny
establishing conditions for participation in the program as that Ordinance
may be revised from time to time. The conditions for participation
in the program set forth in the County Ordinance establishing and
governing the Allegheny County Property Tax Relief Program, as may
be amended from time to time, are hereby incorporated by reference.
[Ord. 571, 9/7/1999, § 4; as amended by Ord. 583,
5/22/2001, § 4]
The Township shall follow and accept all rules and regulations
of the Board of Property Assessment with respect to the administration
of the limitation of tax assessment program established under the
Part. Such rules and regulations shall include, but not 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 any other reasonable requirements
and conditions as may be necessary to operate the tax assessment limitation
program.
[Ord. 583, 5/22/2001, § 5]
1.
In no event shall the Township of Collier rebate or refund more in
taxes in any year than the amount received in Regional Asset District
Funds during that year. In the event the amount that would otherwise
be due eligible taxpayers would exceed the amount of Regional Asset
District Funds received by the Township in any given year, each eligible
taxpayer shall receive a prorated share of the amount of Regional
Asset District Funds received by the Township in that year.
2.
Each property owner who resides in the Township of Collier and who
is an eligible taxpayer, shall file proof of such status with the
Real Estate Tax Collector for the Township of Collier no later than
the first day of June of the year in which a rebate is sought. By
September 15, the Tax Office shall notify the Board of Commissioners
of the Township of Collier of the names, addresses and amount of rebate
of those who qualify and the Board of Commissioners shall process
all claims before the end of the calendar year.
