[Ord. 654, 11/5/2014]
This Part 7A shall be known and may be cited as the "Property
Tax Gentrification Program Ordinance."
[Ord. 654, 11/5/2014]
As used in this Part 7A, the following terms shall have the
meanings indicated, unless the context clearly indicates otherwise:
The Act of December 22, 1993, Public Law 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq., as amended.
Same as "Act 77" above.
The twelve-month period beginning the first day of January.
Allegheny County, situated in the Commonwealth of Pennsylvania.
The Office of Property Assessments of the County, or any
agency successor thereto.
The Treasurer of the County, or any official or agency successor
thereto.
A long-term owner/occupant residing in the Township who is:
A single person aged 60 or older during a calendar year in which
Township real estate taxes are assessed and due and whose household
income does not exceed $30,000; or
Married persons, if either spouse is 60 or older during a calendar
year in which Township real estate taxes are assessed and due and
whose combined household income does not exceed $30,000; or
An unmarried widow or widower aged 50 or older during a calendar
year in which Township real estate taxes are assessed and due and
whose household income does not exceed $30,000; or
A permanently disabled person aged 18 or older during a calendar
year in which Township real estate taxes are assessed and due and
whose household income does not exceed $30,000; or
All income received by an eligible taxpayer during a calendar
year.
All income from whatever source derived, including but not
limited to, salaries, wages, bonuses, commissions, interest, dividends,
IRA distributions, income from self-employment, alimony, support money,
cash public assistance and relief, the gross amount of any pensions
or annuities, including 50% of railroad retirement benefits, 50% of
all benefits received under the Federal Social Security Act (except
Medicare benefits), all benefits received 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, net income
from rentals, workers' compensation, 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 governmental
agency or property tax or rent rebate or inflation dividend.
Any person 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 a dwelling place within the Township as a principal residence
and domicile if that person received assistance in the acquisition
of the property as a 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 as 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 a principal residence
of the property owner/occupant.
The Township Property Tax Gentrification Program established
under this Part 7A and enacted pursuant to Act 77.
The Act of March 11, 1971, Public Law 104, No. 3, codified
as the Senior Citizens Rebate and Assistance Act, 72 P.S. § 4751-1
et seq., as amended.
[Ord. 654, 11/5/2014]
1.
Term of Limitation/Benefit. All eligible taxpayers in the Township
shall be entitled to receive a discount limited to a maximum of 30%
on the gross or face amount of the Township real estate taxes for
each year taxpayer(s) is/are eligible. This discount shall not be
in derogation of the allowable 2% discount permitted to all taxpayers
for early payment.
2.
Application for Participation in the Program.
A.
An application for the above-described limitation/benefit for the
Township shall be filed in the same manner as the County property
tax relief program established under Chapter 475, Article VI of the
Allegheny County Code of Ordinances, Property Tax Relief Program,
as amended, established by Allegheny County Ordinance Nos. 33-00 and
14-01, as amended, pursuant to Act 77.
B.
Once approved, qualified applicant continues to receive the limitation/benefit
as long as applicant is the property owner/occupant and is eligible
for the Program.
C.
Any property owner/occupant participating in the program must notify
the Township of ownership changes or any other changes that affect
his/her eligibility for the Program.
D.
The period of tax relief shall be for the tax year applied for which
the applicant(s) remains qualified and eligible for these guidelines.
3.
Administration and Regulations. The County Treasurer, the County
Office of Property Assessments, and the Township Manager shall be
responsible for administering the Program. The County Treasurer, the
County Office of Property Assessments, and the Township Manager shall
have the authority to issue rules and regulations with respect to
the administration and implementation of the Program, provided that
such rules and regulations comply with applicable laws and statutes.
Such rules and regulations shall include, but not be limited to, proof
of residence, proof of income, 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 Program.
4.
Dates of Collection. All Township taxpayers are eligible to receive
a 2% discount by paying annual Township real estate taxes within two
months after the date of the Township real estate tax notice, while
the gross or face amount of the Township real estate taxes is due
within four months after the date of the Township real estate tax
notice. Said payments not received by established collection dates
will become delinquent and subsequently liened as all other unpaid
real estate taxes.
[Ord. 582, 12/22/2004]
This Part 7B shall be known and may be cited as the "Homestead
Property Exclusion Program Ordinance."
[Ord. 582, 12/22/2004]
The definitions of terminology contained in the Homestead Property
Exclusion Program Act, 53 Pa.C.S.A. § 8581 et seq., as amended,
(the "Homestead Property Exclusion Program Act") are incorporated
herein by reference. All terminology contained in this Part 7B and
all provisions of this Part 7B shall be construed in accordance with
the Homestead Property Exclusion Program Act.
[Ord. 582, 12/22/2004; as amended by Ord. 656, 4/9/2015]
A homestead property exclusion is hereby created and established
pursuant to the Homestead Property Exclusion Program Act in order
to exclude a certain amount of the assessed value of any homestead
property in the Township from Township real estate taxes. The amount
of this homestead property exclusion may be set from time to time
by resolution of the Board of Supervisors; provided, that in the absence
of any such Board of Supervisors resolution, the initial $15,000 of
the assessed value of any homestead property in the Township shall
be excluded from Township real estate taxes.
[Ord. 582, 12/22/2004; as amended by Ord. 656, 4/9/2015]
A farmstead property exclusion is hereby created and established
pursuant to the Homestead Property Exclusion Program Act in order
to exclude a certain amount of the assessed value of any farmstead
property in the Township from Township real estate taxes. The amount
of this farmstead property exclusion may be set from time to time
by resolution of the Board of Supervisors; provided, that in the absence
of any such Board of Supervisors resolution, the initial $15,000 of
the assessed value of any farmstead property in the Township is excluded
from Township real estate taxes. The exclusion for farmstead property
is in addition to any exclusion for homestead property for which the
dwelling on a subject farm may qualify.
[Ord. 582, 12/22/2004]
The Allegheny County Office of Property Assessments, or its
successor, and the Township Manager, or his designee, shall be responsible
for administering this Part 7B. The Allegheny County Office of Property
Assessments and the Township Manager shall have the authority to issue
regulations with respect to the administration and implementation
of this Part 7B, provided that such regulations comply with the Homestead
Property Exclusion Program Act.
[Ord. 582, 12/22/2004]
The homestead and farmstead property exclusions established
under this Part 7B shall apply to the 2005 Township real estate tax
year and all succeeding Township real estate tax years.
