[Adopted 1-16-1995 by Ord. No. 795]
As used in this article, the following terms shall have the meanings indicated:
- ACT 77
- The Act of December 22, 1993, Public Law 529, No. 77, codified as the Allegheny Regional Asset District Law, 16 P.S. § 3101-B et seq.
- ALLEGHENY REGIONAL ASSET DISTRICT LAW
- See the definition of "Act" above.
- The fair market value of property as determined by the Board of Property Assessment, Appeals and Review of Allegheny County.
- Borough of Mount Oliver.
- Body of elected members of Council of the Borough of Mount Oliver.
- DEPARTMENT OF PROPERTY ASSESSMENT
- The Department of Property Assessment, Appeals, Review and Registry of Allegheny County.
- ELIGIBLE TAXPAYER
- A longtime owner/occupant of a principal residence in the Borough of Mount Oliver who is:
- HOUSEHOLD INCOME
- 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 Medicaid 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, workmens 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 household) in excess of a total value of three $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.
- 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.
- Borough of Mount Oliver.
- 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; 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.
- SENIOR CITIZENS REBATE AND ASSISTANCE ACT
- The Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at 72 P.S. § 4751-1 et seq.
[Amended 11-19-2001 by Ord. No. 859]
All eligible taxpayers in the Borough of Mount Oliver who are longtime owner/occupants shall be entitled to the same relief as that afforded to such taxpayers by Allegheny County if the eligible taxpayer meets the household income limits for the qualification for any amount of property tax relief under the Senior Citizens Rebate and Assistance Act.
Any person paying property taxes in the Borough of Mount Oliver 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:
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.
The person must be a longtime owner/occupant.
The property owned by the person must be the principal residence and domicile of the resident.
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.
The Department of Property Assessment and the Borough Secretary 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.