A.
ACT 77
ALLEGHENY REGIONAL ASSET DISTRICT LAW
ASSESSMENT
BOROUGH
COUNCIL
DEPARTMENT OF PROPERTY ASSESSMENT
ELIGIBLE TAXPAYER
HOUSEHOLD INCOME
INCOME
LONG-TIME OWNER/OCCUPANT
PERSON
PRINCIPAL RESIDENCE
SENIOR CITIZENS REBATE AND ASSISTANCE ACT
Definitions. As used in this article:
The Act of December 22, 1993, Public Law 529, No. 77, codified
as the Allegheny Regional Asset District Law, Pa. Stat. Ann. tit.
16, § 6101-B et seq., and as amended.
Act 77 as set forth in paragraph (a)(1) hereof.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review of Allegheny County.
The Borough of Rosslyn Farms.
The Council of the Borough of Rosslyn Farms.
The Department of Property Assessment, Appeals and Review
and Registry of Allegheny County.
A long-time owner/occupant of a residence in the Borough
who is a single person aged 60 years or older during a calendar year
in which Borough real property taxes are due and assessed and whose
household income does not exceed $30,000; or married persons if either
spouse is sixty years or older during a calendar year in which Borough
real property taxes are due and assessed and whose household income
does not exceed $30,000.
All income received by an eligible taxpayer for which an
exemption under this ordinance is sought.
All income from whatever source derived, including, but not
limited to, salaries, wages, bonuses, commissions, interest, dividends,
IRA distributions, income from self-employment, alimony, support money,
cash public assistance and relief, the gross amount of any pensions
or annuities, including railroad retirement benefits for calendar
years prior to 1999, and 50% of railroad retirement benefits for calendar
years 1999 and thereafter, all benefits received under the Federal
Social Security Act (except Medicare benefits) for calendar years
prior to 1999, and fifty percent of all benefits received under the
Federal Social Security Act (except Medicare benefits) for calendar
years 1999 and thereafter, 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, net income
from 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,
property tax or rent rebate or inflation dividend.
Any person who, for at least ten continuous years, has owned
one or more primary residence in Allegheny County, or any person who,
for at least five years, has owned and occupied a dwelling as a principal
residence and domicile if that person received assistance in the acquisition
of that 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 a long-time owner/occupant.
The Act of March 11, 1971, Public Law 104, No. 3, as amended,
codified at Pa. Stat. Ann. 72, § 4751-1 et seq.
B.
Limitation of assessment for eligible taxpayers. Any
eligible taxpayer in the Borough who is a long-time owner/occupant
shall be entitled to receive a discount limited to 10% of the Borough
of Rosslyn Farms real estate taxes assessed and due on the eligible
taxpayers principal residence located in the Borough of Rosslyn Farms
for each year taxpayer is/are eligible for such reduction under this
ordinance.
C.
Eligibility. Any person paying property taxes in the
Borough may apply to participate in the tax assessment limitation
program authorized under this section. In order to be eligible to
participate in the program, such person must meet the following conditions:
(1)
He or she must be a single person age 60 or older
during the calendar year in which Borough real estate property taxes
are assessed and due or be a married person with either spouse being
60 years of age or older during the calendar year in which Borough
real estate taxes are assessed and due.
(2)
He or she must be a long-time owner/occupant.
(3)
The property owned by him or her must be the principal
residence and domicile of the eligible taxpayer.
(4)
The household must satisfy the requirements of this
ordinance for the calendar year for which the application is submitted.
D.
Rules and regulations. The Borough Secretary shall
have the authority to issue rules and regulations with respect to
the administration of the Senior Citizens Rebate and Assistance Act
established under this ordinance. Such rules and regulations shall
include, but not be limited to, provisions relating to the reasonable
proof of household income, proof of residence and 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.
