As used in this article, the following terms shall have the
meanings indicated:
ACT 77
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.
ASSESSMENT
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
BOROUGH
The Borough of Edgewood in Allegheny County.
COUNCIL
The Council of the Borough of Edgewood.
ELIGIBLE TAXPAYER
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.
HOUSEHOLD INCOME
All income received by an eligible taxpayer while resident
in his or her principal residence during a calendar year.
INCOME
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.
LONG-TIME OWNER/OCCUPANT
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.
PRINCIPAL RESIDENCE
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.
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.
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.