[Adopted 12-10-2001 by Ord. No. 373]
As used in this article, the following terms shall have the meanings indicated:
ELIGIBLE TAXPAYER
One who has owned and occupied a primary residence in the Borough of Bradford Woods for the past 10 years. A property owner who has moved within the past 10 years, but has continued to own and occupy a primary residence in the Borough, is eligible.
This program entitles all qualified applicants in the Borough of Bradford Woods to a flat ten-percent discount of the real estate tax on their primary residence for each year they are eligible. Once approved, a qualified applicant continues to receive tax relief as long as the applicant is the property owner and occupant, and the household income does not exceed $30,000. Applicants are no longer required to file annually.
A. 
Any person paying property taxes in the Borough may apply to the Allegheny County Treasurer 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; or
(2) 
A widow or widower age 50 to 60 years; or
(3) 
Permanently disabled and age 18 to 60 years or older; and
(4) 
Must meet the required age by December 31 of the applicable year to qualify for tax relief in that year.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
In addition, the person must meet the following income restrictions: total household income must be $30,000 or less.
C. 
For calculating income, use only 50% of Social Security, SSI, and/or Railroad Retirement Benefits (except Medicare benefits).