[Adopted 1-1-2001 by Ord. No. 2-2001]
As used in this article, the following terms
shall have the meanings indicated:
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., as amended.
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 Ingram.
Allegheny County.
The Department of Property, Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough of Ingram, Allegheny County, who is a single person aged 60
or older during a calendar year in which county and Borough real property
taxes are due and assessed; or married persons if either spouse is
aged 60 years or older during a calendar year in which county and
Borough real property taxes are due and assessed.
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 veterans' disability payments, all
interest received from the federal or any state government or any
instrumentality or political subdivision thereof, realized capital
gains, rentals, workers' 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
and has occupied a dwelling place within Allegheny County as a principal
residence, or any person who for at least five years has owned and
occupied a dwelling place within Allegheny County 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.
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, Public Law 104 No. 3, as amended,
codified at 72 P.S. § 4751-1 et seq.
All eligible taxpayers in the Borough of Ingram
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 for the
calendar year 1993, or in the future such other year as may be determined
appropriate by the Department of Property Assessment; provided, however,
that in lieu of the maintenance or reduction of such property tax
assessment to a specified yearly level, the Borough may, at its option,
provide the taxpayer with a tax rebate of 10% for the specified year,
or such other amounts provided by law. The Borough shall have the
right to provide this relief to an eligible taxpayer if the eligible
taxpayer's income, as defined by the Senior Citizens Rebate and Assistance
Act, does not exceed $30,000.
Any person paying property taxes in the county
may apply to the Department of Property Assessment or other designated
agency for certification as a participant in the assessment limitation
program authorized by the county pursuant to its ordinances, rules
and regulations.
Any person who is a resident of the Borough
of Ingram and who qualifies for and obtains a certification from the
Allegheny County Department of Property Assessment or other designated
agency indicating that they are entitled to a tax assessment limitation
as provided for by the ordinances, rules and regulations of the County
of Allegheny shall provide a true and correct copy of said certification
to the Secretary and the Real Estate Tax Collector for the Borough.
Upon receipt of such certification, the Borough shall maintain the
eligible residents' real estate tax assessments, for Ingram Borough
real estate tax assessment purposes, at or limited to the assessment
determined by the Allegheny County Department of Property Assessment
for calendar year 1993, or in the future such other year as may be
determined appropriate by the Department of Property Assessment or
other designated agency. In lieu of the maintenance of the real estate
tax assessment at the level as provided above, the Borough may, at
its option, provide the eligible resident with a property tax rebate
of 10% or such other amount as provided by law.
