[Adopted 10-15-2018 by Ord. No. 386]
The provisions set forth in the preamble to this ordinance are
incorporated by reference in their entirety herein.[1]
[1]
Editor's Note: See the full copy of Ord. No. 386, on file
in the Township offices.
The definitions of the terms "homestead," "homestead property,"
"farmstead," and "farmstead property" as contained in 53 Pa.C.S.A.
§§ 8401 and 8581 are incorporated by reference in their
entirety herein. All other terms and provisions set forth in this
article shall be construed in accordance with the provisions of Act
50.
There is hereby created and established an Act 50 homestead exclusion for all eligible properties within the Township of Pine in order to exclude a certain amount of the assessed value of any qualifying homestead property within the Township from Township real estate taxation. The amount of this homestead property exclusion may be set from time to time by resolution of the Township's Board of Supervisors, and any such resolution shall then establish an amount of the assessed value of any homestead property in the Township which shall be excluded from Township real estate taxation. Following an adoption of any such initial resolution, and in the absence of any subsequently adopted resolution, the amount of assessed value of any homestead property therein specified to be excluded from Township real estate taxation shall remain unchanged from year to year for the time period specified in § 128-88 of this article as the duration for the homestead exclusion program.
There is hereby created and established an Act 50 farmstead exclusion for all eligible properties within the Township of Pine in order to exclude a certain amount of the assessed value of any qualifying farmstead property within the Township from Township real estate taxation. The amount of this farmstead property exclusion may be set from time to time by resolution of the Township's Board of Supervisors, and any such resolution shall then establish an amount of the assessed value of any farmstead property in the Township which shall be excluded from Township real estate taxation. Following an adoption of any such initial resolution, and in the absence of any thereafter subsequently adopted resolution, the amount of assessed value of any farmstead property therein specified to be excluded from Township real estate taxation shall remain unchanged from year to year for the time period specified in § 128-88 of this article as the duration for the farmstead exclusion program. The exclusion for farmstead property shall be in addition to any exclusion for homestead property for which the dwelling on the farmstead may qualify.
To apply for either a Township homestead exclusion or farmstead
exclusion, an interested person shall submit satisfactory proof, by
way of a tax bill or homestead/farmstead exclusion notice issued by
Allegheny County, to the Township Manager's Office. The Township may
rely solely upon the Office of Property Assessments of Allegheny County
for any other matter concerning to the administration of matters pertaining
to eligibility of properties for a homestead and/or farmstead exclusion.
The Township Manager shall cooperate with the Office of Property Assessments
of Allegheny County in the administration of matters pertaining to
the homestead exclusion and farmstead exclusion established by this
article and is authorized to issue regulations with respect to such
administration and to the implementation of the provisions of this
article; provided, however, that such regulations comply with the
aforesaid Act 50.
The homestead exclusion and farmstead exclusion established
hereby shall apply beginning with the 2019 Township real estate tax
year and remain in effect for only such year; at the end of such period,
in the absence of adoption of a further ordinance or resolution to
amend the provisions hereof, the homestead exclusion and farmstead
exclusion established herein shall cease and the authority for same
automatically expire.[1]
[1]
Editor's Note: Resolution No. 1061, adopted 10-19-2020, extended
the homestead exclusion and the farmstead exclusion to apply to the
2021 tax year, and further stated that the exclusion shall not continue
unless a subsequent resolution is adopted for additional year exclusions.
If any section, subsection, paragraph, sentence, clause or phrase
of this article shall be declared invalid for any reason whatsoever,
such decision shall not affect the remaining portions of this article,
which shall remain in full force and effect; and to this end, the
provisions of this article are hereby declared to be severable.
