[Adopted 5-8-2007 by Ord. No. 1852]
Editor's Note: This ordinance also repealed former Art. VII, Senior Citizens Tax Exemption, adopted 4-11-1995 by Ord. No. 1717.
This article shall be known as the "Shaler Township Senior Citizen Tax Rebate Ordinance."
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. § 6101-B et seq.
- ALLEGHENY REGIONAL ASSET DISTRICT LAW
- See the definition of "Act 77" above.
- BOARD OF COMMISSIONERS
- The Board of Commissioners of Shaler Township.
- ELIGIBLE TAXPAYER
- A longtime owner/occupant of a principal residence in Shaler Township, who:
- A. Is a single person aged 65 or older during a calendar year in which Shaler Township real property taxes are assessed and paid;
- B. Are married persons if either spouse is age 65 or older during a calendar year in which Shaler Township real property taxes are assessed and paid;
- C. Is a widow or widower who is 50 years of age or older during a calendar year in which Shaler Township real property taxes are assessed and paid; or
- D. Is a permanently disabled person 18 years of age or older during a calendar year in which Shaler Township real property taxes are assessed and paid.
- HOUSEHOLD INCOME
- All income received by an eligible taxpayer and the taxpayer's spouse while residing in his or her principal residence during the preceding calendar year for which a rebate is claimed as shown on the Commonwealth of Pennsylvania Property Tax or Rent Rebate Program form.
- 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 50% of railroad retirement benefits after 1999, 50% of all benefits received under the Federal Social Security Act (except Medicare benefits) for calendar year 1999 and thereafter, 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 thereof, realized capital gains, rentals, worker'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.
- LONGTIME OWNER/OCCUPANT
- Any person who, for at least 10 continuous years, has owned and occupied the same dwelling place as a principal residence and domicile in Shaler Township.
- Shaler Township.
- PERMANENTLY DISABLED PERSON
- A person who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to continue indefinitely as verified by a sworn declaration of such status, except as provided in 53 P.S. § 6926.1304(b)(3) and (c).
- 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.
- REAL ESTATE PROPERTY TAXES
- Township of Shaler real estate property taxes paid to the Tax Collector of Shaler Township.
- SENIOR CITIZENS PROPERTY TAX AND RENT REBATE ASSISTANCE ACT
- The Act of June 27, 2006, Public Law 1873, No. 1 (Spec. Sess. No. 1), as codified at 53 P.S. § 6926.1301 et seq.
- The elected Treasurer for Shaler Township.
- WIDOW OR WIDOWER
- The surviving wife or the surviving husband, as the case may be, of a deceased individual, and who has not remarried as verified by a sworn declaration of such status.
All eligible taxpayers in the Township of Shaler who are longtime owner/occupants shall be entitled to have a portion of their Township of Shaler real estate property taxes rebated in an amount set by resolution of the Township Board of Commissioners if the eligible taxpayer household income does not exceed $20,000 and otherwise qualifies for a property tax rebate under the Senior Citizens Property Tax and Rent Rebate Assistance Act.
Any eligible taxpayer paying property taxes to the Township of Shaler may apply to the Township Treasurer and participate in the tax rebate 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;
If the person or his spouse is not 65 years of age or older, the person must be an eligible widow, widower or permanently disabled person, as defined herein;
The person's household income must qualify him or her to receive a property tax rebate under the Senior Citizens Property Tax and Rent Rebate Assistance Act and the annual household income does not exceed $20,000;
The taxpayer must have paid his Shaler Township real estate property taxes in full during the calendar year in which a tax rebate is claimed;
Income eligibility under the Senior Citizens Property Tax and Rent Rebate Assistance Act must exist in the preceding calendar year for which a real estate property tax rebate is claimed; and
An eligible taxpayer must request the real estate property tax rebate in the same calendar year in which the real estate property tax is paid.
The Township's Manager/Secretary shall have the authority to issue rules and regulations with respect to the administration of the tax rebate 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 and receipt of a property tax rebate under the Senior Citizens Property Tax and Rent Rebate Assistance Act, receipt showing payment of Shaler Township real estate property taxes for the current year, verification of status as widow, widower or permanently disabled person, and any other reasonable requirements, conditions and forms as may be necessary to operate the tax rebate program.
Eligible taxpayers are entitled to claim a rebate of Shaler Township property taxes beginning in 1995 and each year thereafter in an amount set by resolution of the Township Board of Commissioners. In filing for a property tax rebate, an eligible taxpayer may claim a tax rebate for the current tax year and one prior tax year.
This article is effective January 1, 1995, and shall include Shaler Township real estate property taxes paid to Shaler Township in calendar year 1995 and each year thereafter.