Borough of Franklin Park, PA Article III Tax Assessment Limitation Program

[Adopted 12-14-1994 by Ord. No. 416-94]

§ 189-16 Definitions.

As used in this article, the following terms shall have the meanings indicated:

ACT 77

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.

ALLEGHENY REGIONAL ASSET DISTRICT LAW

See the definition of "Act 77" above.

ASSESSMENT

The fair market value of property, as determined by the Board of Property Assessment, Appeals and Review of Allegheny County.

DEPARTMENT OF PROPERTY ASSESSMENT

The Department of Property Assessment, Appeals, Review and Registry of Allegheny County.

ELIGIBLE TAXPAYER

One who has owned and occupied a primary residence in the Borough of Franklin Park for the past 10 years. Any property owner who has moved into the Borough within the past 10 years but has continued to own and occupy a primary residence either in the Borough or in Allegheny County is eligible.

[Amended 11-17-2004 by Ord. No. 531-04[1]]

LONGTIME OWNER/OCCUPANT

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.

MUNICIPALITY

The Borough of Franklin Park.

PERSON

A natural person.

PRINCIPAL RESIDENCE

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.

SENIOR CITIZENS REBATE AND ASSISTANCE ACT

The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified at 72 Pa.C.S.A. § 4751-1 et seq.[2]

[1] Editor's Note: The effective date of this ordinance is 1-1-2005 and every year thereafter until it is repealed.

[2] Editor's Note: See now the Senior Citizens Property Tax and Rent Rebate Assistance Act, 53 P.S. § 6926.1301 et seq.

§ 189-17 Limitation of assessment for eligible taxpayers.

[Amended 11-17-2004 by Ord. No. 531-04[1]]

This program entitles all qualified applicants living in the Borough of Franklin Park to a flat 30% discount of the real estate tax on their primary residence for each year they are eligible. Qualified applicants will also receive an additional two-percent discount by paying their property taxes in full by June 30. Once applicants are no longer required to file annually, a qualified applicant will continue to receive tax relief as long as the applicant remains the property owner and occupant and the household income does not exceed $30,000.

[1] Editor's Note: The effective date of this ordinance is 1-1-2005 and every year thereafter until it is repealed.

§ 189-18 Participation in tax relief.

[Amended 11-17-2004 by Ord. No. 531-04[1]]

A. Any person paying property taxes in the Borough may apply to the Allegheny County Treasurer's office for certification of eligibility in the Senior Citizen Tax Relief Program. In order to be eligible to participate in the program, the person must meet the following age conditions:

(1) Sixty years of age or older, or if married, either spouse must be age 60;[2]

[2] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

(2) A widow or widower age 50 to 60 years; or

(3) Permanently disabled and age 18 to 60 years or older, and must meet the required age by December 31 to qualify for tax relief in a given year.

B. In addition, the person must meet the following income restrictions:

(1) Total household income must be $30,000 or less.

(2) For calculating income use only 50% of social security, SSI and/or railroad retirement benefits (except Medicare benefits).

[1] Editor's Note: The effective date of this ordinance is 1-1-2005 and every year thereafter until it is repealed.

§ 189-19 Rules and regulations.

The Department of Property Assessment and the Borough of Franklin Park's Secretary/Manager 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, 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.