[Adopted 12-17-2007 by Ord. No. 1261]
As used in this article, the following terms shall have the
meanings indicated:
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.
Allegheny County.
A longtime owner/occupant of a principal residence in Sewickley
Borough, who is: (1) a single person aged 60 or older during a calendar
year in which Borough real property taxes are due and assessed; or
(2) married persons if either spouse is 60 or older during a calendar
year in which Borough real property taxes are due and assessed and
whose household income, as defined by the Senior Citizen Rebate and
Assistance Act,[1] does not exceed $30,000.
All income received by an eligible taxpayer and his or her
spouse 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, 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 railroad retirement benefits for 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 Medicare benefits) for calendar years 1999 and
thereafter, all benefits received under state unemployment insurance
laws and veterans 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 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.
A person who, for at least 10 continuous years, has owned
and has occupied a dwelling place within the county as a principal
residence and domicile or any person who, for at least five years,
has owned and occupied a dwelling within the county 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 as are used in connection therewith which are
reasonably necessary for use of the dwelling as above; 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 a longtime owner/occupant.
All taxes on a principal residence (exclusive of municipal
assessments), delinquent charges and interest due and payable during
a calendar year.
The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified
at 72 P.S. § 4751-1 et seq.[2]
All eligible taxpayers in the Borough of Sewickley who are longtime
owner/occupants shall be entitled to receive a discount limited to
a maximum of 25% of Sewickley Borough real estate property taxes for
each year taxpayer(s) is/are eligible.
Any person paying property taxes in the Borough may apply to
the Borough Manager for certification as a participant in the property
tax rebate program authorized under 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 longtime 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 does not exceed $30,000.
E.
The taxpayer must apply to the Borough Manager for certification
under this program by October 31 of the year for which tax relief
is being sought. A new application must be filed for each year relief
is requested. The Borough of Sewickley is permitted, but is not required,
to rely on the list of qualified individuals for tax relief created
and maintained by Allegheny County.
The Borough Manager shall have authority to issue rules and
regulations with respect to the administration of the property tax
rebate program established under this article. Such rules and regulations
shall include, but not be limited to, reasonable proof of household
income, proof of residence, proof of age and any other reasonable
requirements and conditions as may be necessary to operate the property
tax rebate program. Proof of participation in Allegheny County's Senior
Citizen Tax Relief Program shall be acceptable as proof that a qualified
person is eligible to participate in the Borough of Sewickley Senior
Citizen Tax Relief Program.
