[Adopted 12-3-2001 by Ord. No. 974]
As used in this article, the following terms shall have the
meanings indicated:
The Act of December 22, 1993, Public Law 520. No. 77, as
amended, codified as the Allegheny Regional Asset District Law, 16
P.S. § 6101 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.
The Borough of Edgewood in Allegheny County.
The Council of the Borough of Edgewood.
A long-time owner/occupant of a principal resident in Allegheny
County who is a single person aged 60 or older during a calendar year
in which Borough real property taxes are due and assessed; or married
persons if either spouse is 60 or older during a calendar year in
which Borough real property taxes are due and assessed.
All income received by an eligible taxpayer while resident
in his or her principal residence during a calendar year.
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 railroad retirement
benefits, all benefits received under the Federal Social Security
Act (except Medicare benefits), all benefits 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,
workmens' 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 transfer by gift between members of 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 owned or
has occupied the same dwelling place 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 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 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 the principal residence
of the long-time owner/occupant.
The Act of March 11, 1971, Public Law 104 No. 3, as amended,
codified at 72 P.S.§ 4751-1 et seq.
Any person paying property taxes in the Borough may apply to
the Allegheny County Treasurer for certification as a participant
in the tax relief program authorized by 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 60 or older; or be married
persons with either spouse being 60 years of age or older.
B.
The person must be a long-time owner/occupant.
C.
The property owned by the person must be the principal residence
and domicile of the resident.
D.
The person's household income must not exceed $30,000.
The Borough of Edgewood shall have the authority to issue rules
and regulations with respect to the administration of the tax relief
program established under this article. Such rules and regulations
shall include, but shall not be limited to, reasonable requirements
and conditions as may be necessary to operate the tax relief program.
A.
All eligible taxpayers in the Borough of Edgewood shall be entitled
to apply for and receive a discount of 10% on the gross or face amount
of Borough real property taxes then due and owing during a tax year
on an eligible taxpayer's principal residence.
B.
The 10% discount shall be available if the tax owed is paid in full
in the year the tax is due; the tax can be paid in two installments
due on May 31 and September 30 of the taxable year.
The administration of Act 77 shall be within the custody, control
and responsibility of the Allegheny County Treasurer.
This article shall be effective January 1, 2002.
