[Ord. 347, 12/29/1994]
As used in this Part, the following terms shall have the meanings
indicated:
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq.
See the definition of "Act 77" above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
The Board of Commissioners of Allegheny County.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in Allegheny
County who is a single person aged 65 or older during a calendar year
in which Allegheny County real property taxes are due and assessed;
or married persons if either spouse is 65 or older during a calendar
year in which county real property taxes are due and assessed.
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 (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 hereof, 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 government
agency or property tax or rent rebate in 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 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 longtime owner/occupant.
The Act of March 11, 1971, P.L. 104 No. 3, as amended, codified
at 72 P.S. § 4751-1 et seq.
[Ord. 347, 12/29/1994; as amended by Ord. 374, 6/14/2004, § I; and by Ord. No. 418, 11/7/2022]
All eligible taxpayers in the Borough of Thornburg who are longtime
owner/occupants shall be entitled to apply for and receive a discount
of 25%, or such other higher amount as authorized by the Thornburg
Borough Council by resolution, on the gross face amount of Borough
of Thornburg real property taxes then due and owing during a tax year
on an eligible taxpayer's primary personal residence if the eligible
taxpayer meets the household income limits for qualification for any
amount of property tax rebate under the Allegheny County Property
Tax Relief Program.
[Ord. 347, 12/29/1994]
1.
Any person paying property taxes in the Borough of Thornburg may
apply to the Department of Property Assessment for certification as
a participant in the assessment limitation program authorized under
this Part. In order to be eligible to participate in this program,
the person must meet the following conditions:
A.
The person must be a single person aged 65 years or older; or be
married persons with either spouse being 65 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 qualify him or her to receive
any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
E.
The person has qualified for certification as a participant in the
assessment limitation program of Allegheny County.
[Ord. 347, 12/29/1994]
1.
An applicant taxpayer from the Borough of Thornburg, in making application
to the Department of Property Assessment for certification as a participant
in the assessment limitation program authorized by Allegheny County,
shall be deemed to have made application for participation in the
program established by the Borough of Thornburg under the provisions
of this Part.
2.
The Department of Property Assessment is authorized by the Borough
of Thornburg to issue a certification of eligibility to taxpayers
of the Borough of Thornburg and to mark the assessment records as
qualified as an eligible property tax owner in the Borough of Thornburg
upon notification of eligibility as a real estate owner of Allegheny
County.
[Ord. 347, 12/29/1994]
The Borough shall adopt by reference all rules and regulations
with respect to the administration of the limitation of the tax assessment
program established under this Part adopted by the Department of Property
Assessment of Allegheny County.
