[Ord. 2015-06, 8/10/2015, § 1]
- ACT 77
- The Act of December 22, 1993, Public Law, No. 77, codified as the Allegheny Regional Asset District Law, Pa. Stat. Ann tit. 16, § 6101-B et seq.
- ALLEGHENY REGIONAL ASSET DISTRICT LAW
- See the definition of "Act 77" above.
- BOARD OF PROPERTY ASSESSMENT
- The Board of Property Assessment Appeals and Review of Allegheny County as set forth in Chapter 207 of the Administrative Code of Allegheny County.
- Allegheny County.
- ELIGIBLE TAXPAYER
- A longtime owner/occupant of a principal residence in the Township who is: (A) a single person aged 60 or older during a calendar year in which Township real property taxes are due and payable and whose household income does not exceed $30,000; or (B) married persons if either spouse is 60 or older during calendar year in which Township real property taxes are due and payable whose combined household income does not exceed $30,000; or (C) an unmarried widow or widower aged 50 or older during the calendar year in which Township real property taxes are due and payable and whose household income does not exceed $30,000; or (D) a permanently disabled person aged 18 or older during the calendar year in which Township real property taxes are due and payable and whose household income does not exceed $30,000.
- HOUSEHOLD INCOME
- All income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
- All income 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 prior to 1999, and 50% of railroad retirement benefits for 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 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, 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.
- LONGTIME OWNER/OCCUPANT
- A property owner/occupant 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 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 non-profit housing program.
- OFFICE OF PROPERTY ASSESSMENT
- The Office of Property Assessment of Allegheny County or such other entity performing the function of making valuations of real property for taxation purposes.
- A natural person.
- PRIMARY PERSONAL RESIDENCE
- 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.
- SENIOR CITIZENS REBATE AND ASSISTANCE ACT
- The Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at 72 Pa.C.S.A. § 4751-1 et seq.
- SPECIAL TAX PROVISIONS
- A program of tax relief for eligible taxpayers authorized under Act 77, as amended, consisting of a discount on the payment of Township real property taxes.
- The Township of Leet.
- The Treasurer of Allegheny County.
[Ord. 2015-06, 8/10/2015, § 2]
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 Subpart.
All eligible taxpayers in the 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 Township real property taxes then due and owing during a tax year on an eligible taxpayer(s) primary personal residence, and this discount shall not be in derogation of the allowable 2% discount permitted to all taxpayers for early payment.
[Ord. 2015-06, 8/10/2015, § 3]
Any person paying property taxes in the Township may apply to the Township Manager or authorized designee for certification as a participant in the program authorized under this Subpart. In order to be eligible to participate in the program, the person must meet the following conditions:
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.
The person must be a long-time owner/occupant.
The property owned by the person(s) must be the primary personal residence of the person(s).
The person's household income must not exceed $30,000.
[Ord. 2015-06, 8/10/2015, § 4]
The Township Board of Commissioners shall promulgate rules and regulations for the administration of the program established under this Subpart. Such rules and regulations shall include, but not limited to: application procedures and deadlines, reasonable proof of household income; proof of residence, ownership and occupancy of the primary personal residence; provision of the tax bill or receipt for the Township real estate taxes owed or paid in connection with the primary personal residence, and any other reasonable requirements and conditions as may be necessary to operate the property tax relief program. The Township Board of Commissioners may adopt by motion duly made and carried, the rules and regulations adopted by Allegheny County pursuant to its ordinance regarding this matter.
[Ord. 2015-06, 8/10/2015, § 5]
An appeal from any determination hereunder by the Township Board of Commissioners shall be in accordance with the Pennsylvania Local Agency Law.