Township of Lower Macungie, PA
Lehigh County
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Table of Contents
Table of Contents
[Ord. 2014-16, 12/18/2014]
The aforementioned recitals are incorporated herein in full as though the same were set forth at length.[1]
[1]
Editor's Note: The recitals to this ordinance provided as follows:
"WHEREAS, Lower Macungie Township is a First Class Township organized and operating under the laws of the Commonwealth of Pennsylvania (the "Township"); and
WHEREAS, the Pennsylvania Homestead Property Exclusion Program Act, 53 Pa.C.S.A. § 8581 et seq. (the "Act"), empowers the governing body of a political subdivision to exclude from taxation a fixed dollar amount of the assessed value of each homestead property in the political subdivision (the "homestead exemption"); and
WHEREAS, the Act applies to homesteads, as defined under 53 Pa.C.S.A. § 8401, that are the primary domicile of the owner, such owner of which must be a natural person; and
WHEREAS, the homestead exemption cannot exceed 1/2 of the median assessed value of homestead properties in the Township as determined by the County Assessor, pursuant to 53 Pa.C.S.A. § 8586(a)(1); and
WHEREAS, the Township desires, by this ordinance, to enact the homestead exemption as set forth herein and thereby providing relief to taxpayers with homesteads in the Township, and to authorize such actions as are necessary and appropriate to effectuate the purposes thereof."
[Ord. 2014-16, 12/18/2014]
The Township hereby implements the Act to provide for homestead exemptions in the Township, as defined, and shall, pursuant to the Act, comply with all provisions thereof.
[Ord. 2014-16, 12/18/2014]
The Township shall pass on an annual basis, prior to the passing of the Township's annual budget, a resolution specifying the amount of the homestead exemption for the upcoming calendar year, not to exceed 1/2 of the median assessed homestead properties in the Township as determined by the County Assessor pursuant to the Act, and cause such resolution to be available to the county.
[Ord. 2014-16, 12/18/2014]
The proper Township officials are authorized to act on behalf of the Township to take such actions and to execute and deliver such documents as may be necessary or appropriate for the implementation of the homestead exemption pursuant to the Act.
[Ord. 2014-16, 12/18/2014]
The Township Secretary is hereby authorized and directed to cause a copy of this Part to be delivered to the county promptly after adoption hereof.