[Adopted 12-13-1994 by Ord. No. 648]
As used in this chapter, 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 of Allegheny County.
The Borough of Churchill, Allegheny County, Pennsylvania.
[Added 3-10-1998 by Ord. No. 667]
The Borough Council of the Borough of Churchill.
[Added 3-10-1998 by Ord. No. 667]
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough of Churchill who is:
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 veteran's disability payments, all
interest received from the federal or any state government or any
instrumentality or political subdivision hereof, realized capital
gains, rentals, workmen'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 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.
The Borough of Churchill.
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.[1]
[1]
Editor's Note: See 72 P.S. § 4751-1
et seq was repealed 6-27-2006 by P.L. 1873, No. 1, § 5005(3).
See now 53 P.S. § 6926.1301 et seq.
[Amended 1-14-2003 by Ord. No. 683[1]]
All eligible taxpayers in the Borough of Churchill
who are longtime owner/occupants shall be entitled to have the assessment
on his or her principal residence maintained at or limited to the
amount determined by the Department of Property Assessment if the
eligible taxpayer meets the household income limits for qualification
for any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
[1]
Editor's Note: This ordinance also provided
that the reduction for all property owners entitled to it shall be
a 15% reduction of each current applicable year's assessment as set
by the Board of Property Assessment of Allegheny County.
Any person paying property taxes in the Borough
of Churchill may apply to participate in the assessment limitation
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 65 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; and
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.
Eligibility is determined for each calendar year and
each person must apply and/or reapply yearly.
The Department of Property Assessment and the
Borough 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, 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.
