[Adopted 1-10-1995 by Ord. No. 778; amended in its entirety 5-17-2001 by Ord. No. 839 (Ch.
24, Part 10, of the 1993 Code of Ordinances)]
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," Pa. Stat. Ann. Tit.
16, Section 6101-B et seq.[1]
See the definition of "Act 77" above.
The Board of Township Commissioners of the Township of Stowe.
The Department of Property Assessment, Appeals and Review
of Allegheny County, as set forth in Chapter 207 of the Administrative
Code of Allegheny County.
Allegheny County, Pennsylvania.
A longtime owner/occupant of a principal residence in the
Township of Stowe who is a single person aged 60 or older during a
calendar year in which Allegheny County and Stowe Township real estate
property taxes are due and payable 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 Allegheny County and Stowe Township
real estate property taxes are due and payable whose combined household
income does not exceed $30,000; or an unmarried widow or widower age
50 or older during the calendar year in which County real property
taxes are due and payable and whose household income does not exceed
$30,000; or a permanently disabled person aged 18 or older during
the calendar year in which County real property taxes are due and
payable and whose household income does not exceed $30,000.
All income received by an eligible taxpayer 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, 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[2] (except Medicare benefits), 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, rentals, workers' 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 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.
Any person who for at least 10 continuous years has 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 and so much of the land or lots surrounding
it as is reasonably necessary for use of the dwelling as a home, owned
and occupied by a person. The term "primary personal residence" shall
also include premises occupied by reason of ownership in a cooperative
housing corporation, mobile homes which are assessed as realty for
local property tax purposes and the land upon which the mobile home
is situated, and other similar living accommodations, as well as part
of a multidwelling or multipurpose building and a part of the land
upon which it is built. It shall also include premises occupied by
a person and located on land owned by a nonprofit incorporated association,
of which the person is a member, if the person is required to pay
a pro rata share of the property taxes levied against the association's
land. It shall also include premises occupied by a person if he or
she is required by law to pay a property tax by reason of his or her
ownership or rental (including a possessory interest) in the dwelling,
the land, or both. An owner includes a person in possession under
a contract of sale, deed of trust, life estate, joint tenancy or tenancy
in common or by reason of statutes of descent and distribution.
See the definition of "special tax provision" below.
The Act of March 11, 1971, Public Law 104, No. 3, as amended,
codified at Pa. Stat. Ann. Tit. 72, Section 4751-1 et seq.[3]
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of a discount on the payment
of Stowe Township real property taxes and an installment payment program
for the payment of Stowe Township real property taxes.
Township of Stowe.
[1]
Editor's Note: See 16 P.S. § 6101-B et seq.
[2]
Editor's Note: See 42 U.S.C. § 301 et seq.
[3]
Editor's Note: The former Senior Citizens Property Tax Assistance
Act, 72 P.S. §§ 4751-1 through 4751-12, was repealed
6-27-2006 by P.L. 1873, No. 1. See now the Senior Citizens Property
Tax and Rent Rebate Assistance Act, 53 P.S. § 6926.1301
et seq.
A.
All eligible taxpayers in Stowe Township who are longtime owner/occupants
of a principal residence shall be deemed a separate class of subjects
of taxation and shall be entitled to the benefit of the special tax
provisions of this article.
B.
All eligible taxpayers in Stowe Township who are longtime owner/occupants
shall be entitled to apply for and receive a discount of 25% on the
gross or face amount of Stowe Township real property taxes then due
and owing during a tax year on an eligible taxpayer(s) primary personal
residence, and this discount shall not be in derogation of the allowable
2% discount permitted to all taxpayers for early payment.
C.
All eligible taxpayers in Stowe Township who are longtime owner/occupants
shall be entitled to pay the gross or face amount of Stowe Township
real property taxes due and owing during any tax year in two equal
installment payments. The Treasurer shall establish the respective
dates for all eligible taxpayers to make an installment payment of
Allegheny County real property taxes.
Any person paying property taxes in the Township of Stowe may
apply to either the office of the Treasurer of Allegheny County or
to the office of Property Assessment of Allegheny County for certification
as a participant in the assessment relief 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 years of age 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 must not exceed $30,000.
The Allegheny County Department of Property Assessment and the
Township's Commissioners shall have the authority to issue rules and
regulations with respect to the administration of the limitation of
tax assessment 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 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 tax assessment limitation program.
An appeal from any determination hereunder by the office of
the Treasurer or the office of Property Assessment shall be in accordance
with the Pennsylvania Local Agency Law.[1]
[1]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
The provisions of the tax assessment relief program shall be
severable. If any provision, sentence, clause, section, or part thereof
is determined to be illegal, invalid, unconstitutional, or inapplicable
to any person or circumstance by a court of law of competent jurisdiction,
such illegality, invalidity, unconstitutionality or inapplicability
shall not affect or impair any of the remaining provisions, sentences,
clauses, sections, or parts thereof, or their application to other
persons or circumstances. It is hereby declared to be the legislative
intent that the tax assessment relief program would have been adopted
if such illegal, invalid, or unconstitutional provision, sentence,
clause, section, or parts thereof had not been included therein, and
if the person or circumstance to which the tax assessment relief program
or any part thereof is inapplicable had been specifically exempted
therefrom.
The provisions of this section shall become effective on January
1, 2001.
