City of Harrisburg, PA
Dauphin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by City Council of the City of Harrisburg 12-18-2012 by Ord. No. 16-2012. Amendments noted where applicable.]

§ 5-501.1 Tax levy on land.

[Amended 12-17-2013 by Ord. No. 34-2013; 2-11-2014 by Ord. No. 2-2014; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016[1]]
There is hereby levied and assessed against all land within the City of Harrisburg, which is taxable for City purposes, exclusive of buildings and site improvements located thereon, if any, and upon all persons owning said land, a tax at the rate of 0.03097 mill per dollar for the fiscal year 2016. For purposes of computing said tax, the valuation of said land as taken from other books and records of the Dauphin County Assessor of Taxes shall be used. Said tax amounts to $3.097 on each $100 of assessed value.
[1]
Editor's Note: This ordinance also provided that it would expire 12-31-2016 unless extended by approval of City Council.

§ 5-501.2 Tax levy on buildings and improvements.

[Amended 4-9-2013 by Ord. No. 3-2013; 12-17-2013 by Ord. No. 34-2013; 2-11-2014 by Ord. No. 2-2014; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016[1]]
There is hereby levied and assessed against all buildings and site improvements, whether residential, commercial or otherwise, within the City of Harrisburg, which are taxable for City purposes, exclusive of the land on which such buildings and site improvements are located, and upon all persons owning such buildings and site improvements, a tax at the rate of 0.005160 mill per dollar for fiscal year 2016. For purposes of computing said tax, the valuation of said buildings and site improvements as taken from the books and records of the Dauphin County Tax Assessment Office shall be used. Said tax amounts to $0.516 on each $100 of assessed value.
[1]
Editor's Note: This ordinance also provided that it would expire 12-31-2016 unless extended by approval of City Council.

§ 5-501.3 Tax distribution.

[Amended 4-9-2013 by Ord. No. 3-2013; 12-17-2013 by Ord. No. 34-2013; 2-11-2014 by Ord. No. 2-2014; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016[1]]
The tax levied and assessed pursuant to §§ 5-501.1 and 5-501.2 is amended to read as follows:
A. 
For general revenue, 0.004313 mill or $0.4313 on each $100 of assessed value.
B. 
For payment of debt service, i.e., payment on bonded indebtedness, or 0.005452 mill or $0.5452 on each $100 of assessed value.
C. 
For a contribution to the Police and Fire Pension Plans, 0.000614 mill or $0.0614 on each $100 of assessed value.
D. 
For a contribution for recreation purposes, 0.000473 mill or $0.0473 on each $100 of assessed value.
[1]
Editor's Note: This ordinance also provided that it would expire 12-31-2016 unless extended by approval of City Council.

§ 5-501.4 Discount; penalty.

[Amended 4-9-2013 by Ord. No. 3-2013]
A. 
The City Treasurer is hereby authorized and empowered to discount 2% upon the City tax of every person whose name appears upon the City duplicate for the fiscal year upon the payment within two months after the date of the tax notice of the taxes due from such person or persons. All taxpayers who fail to make payment of any such taxes charged against them for four months after the date of the tax notice shall be charged a penalty of 10%, which penalty shall be added to the taxes and collected by the City Treasurer.
B. 
Current City taxes may hereinafter be paid in not more than four installments. The first installment shall be due on or before February 10 of the tax year, the second installment on or before April 10, the third installment on or before June 10 and the last installment August 10. Any installment not paid on or before the due date shall be deemed delinquent. There shall be no discount period allowed. To any installment which is delinquent (not paid on or before the due date provided herein) shall be added a penalty of 10%, which shall be collected by the City Treasurer. The payment of the first installment by a taxpayer before the same becomes delinquent shall conclusively evidence an intention to pay such taxes on the installment plan, as provided by this subsection. Where a taxpayer shall fail to evidence an intention to pay on the installment plan as herein provided, such taxes shall become due and payable and be collected as provided in Subsection A, subject to the discounts and penalties provided thereby. No partial payment of any installment shall be accepted. Persons who miss an installment other than the first installment may reinstate their plan by paying the amount of all delinquent installments, plus penalty, and remaining current in the plan.

§ 5-501.5 Additions and revisions to City real estate tax duplicates.

[Added 4-9-2013 by Ord. No. 3-2013]
A. 
Whenever there is any construction of a building or buildings in the City not otherwise exempt after January 1 of any year and such building is not included in the tax duplicate of the City, the authority responsible for assessments in the City shall, in accordance with the provisions of Chapter 5-103, cause to be inspected and reassessed, subject to the right of appeal and adjustment as provided by law, all taxable real estate in the City to which major improvements have been made after January 1 of each year and give notice of such reassessments with 10 days to the Chief Assessor of Dauphin County, the City and the property owner. Such property shall then be added to the duplicate and shall be taxable for City purposes at the reassessed valuation for the period between July 1 and December 31 of that year. The Chief Assessor of the County of Dauphin shall furnish a certified copy of the additions or revisions to the City, and thereafter the City shall notify the owner of the property of the amount of real estate taxes due the City.
B. 
In the event that taxable property in the City is demolished or otherwise devalued during the period between January 1 and June 30 of a given year and the City receives notice of reassessment thereof, such property shall, upon petition by the property owner, be added to the duplicate and shall be taxable for City purposes at the reassessed valuation for the period between July 1 and December 31 of that year.

§ 5-501.6 Senior citizen property tax rebate.

[Amended 4-9-2013 by Ord. No. 3-2013; 12-17-2013 by Ord. No. 34-2013; 2-11-2014 by Ord. No. 2-2014; 1-13-2015 by Ord. No. 1-2015; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016[1]]
A. 
Definitions.
ASSESSED VALUE
The taxable value of property as determined by the Dauphin County Board of Property Assessment, Appeals and Review.
ELIGIBLE TAXPAYER
An owner and occupant of a principal residence in the City of Harrisburg who is:
(1) 
A single person 65 years of age or older during a calendar year in which the City of Harrisburg real property taxes are due and assessed; or
(2) 
Married persons in either of the following situations:
(a) 
Both spouses are the deeded owners and either one or both are 65 years of age or older during a calendar year in which the City of Harrisburg real property taxes are due and assessed; or
(b) 
One spouse is the deeded owner and that spouse is 65 or older during a calendar year in which the City of Harrisburg real property taxes are due and assessed.
HOUSEHOLD INCOME
All income received by an eligible taxpayer during a calendar year.
INCOME
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 payment), 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 government agency or property tax or rent rebate or inflation dividend.
PERSON
A natural person.
POVERTY GUIDELINES
The gross amount of income based on size of household as determined by the United States Department of Health and Human Services to determine the amount of Americans living in poverty and to determine financial eligibility for certain programs.
PRINCIPAL RESIDENCE
The dwelling house of the eligible taxpayer, including the principal house and lots used in connection therewith, which contribute to enjoyment, comfort and convenience.
PROPERTY TAX REBATE
The amount equal to the difference between the property tax due and attributable to the year 2016 tax levy as indicated in §§ 5-501.1 and 5-501.2 of this chapter and the 2006 tax levy indicated in Ordinance 26 of 2006.
B. 
Participation in the Senior Citizen Property Tax Rebate Program.
(1) 
Any eligible taxpayer paying property taxes in the City of Harrisburg whose total household income does not exceed the poverty guidelines may apply to the office of the City Treasurer for a property tax rebate. For purposes of calculating total household income, the applicant shall use only 50% of applicable social security benefits, SSI benefits, and railroad retirement benefits.
(2) 
In order to be eligible to participate in the Senior Citizen Property Tax Rebate Program, the applicant must meet the following conditions:
(a) 
The applicant must be a single person 65 years of age or older during the calendar year; or be married persons with both spouses being the deeded owners of the property and either or both spouses being 65 years of age or older during the calendar year; or be married persons with one spouse being the deeded owner of the property and that spouse being 65 years of age or older during the calendar year.
(b) 
The property owned by the applicant must be the principal residence and domicile of the applicant.
(c) 
The applicant's total household income must not exceed the poverty guidelines as determined by the United States Department of Health and Human Services for the tax year for which the rebate is sought.
(d) 
The applicant must have remitted payment for the full amount of the year 2016 tax levy prior to making application for the Senior Citizen Property Tax Rebate Program or the applicant must remit payment for the full amount of the year 2016 tax levy at the time of making application for the Senior Citizen Property Tax Rebate Program. In either case, no rebate will be forthcoming until payment in full is received by the City and properly credited to the applicant's property tax account. Applicants paying the 2016 property tax by installments as indicated in § 5-501.4B of this chapter shall not be eligible for the Senior Citizen Property Tax Rebate Program.
(e) 
Any other criteria set by the City of Harrisburg or the office of the City Treasurer reasonably necessary to effectuate this chapter.
(3) 
Applications for the Senior Citizen Property Tax Rebate Program must be completed in their entirety and received in the office of the City Treasurer no later then 4:00 p.m. on Friday, May 27, 2016. Failure to submit completed applications before the indicated deadline shall forfeit participation in the Senior Citizen Property Tax Rebate Program even if the taxpayer would have otherwise qualified as an eligible taxpayer.
C. 
City Treasurer duties.
(1) 
The City Treasurer shall independently certify those applicants who are eligible taxpayers and whose household income does not exceed the poverty guidelines for the tax year for which a rebate is sought.
(2) 
The City Treasurer shall deny participation in the Senior Citizen Property Tax Rebate Program to any applicant as to whom it is determined that a delinquency exists for any City of Harrisburg tax, water charge, sewage charge, fees, or municipal claims.
(3) 
The City Treasurer shall have the authority to issue rules and regulations with respect to the administration of the Senior Citizen Tax Rebate Program. 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 rebate under the Property Tax and Rent Rebate Program or the Taxpayer Relief Act or any other reasonable requirements and conditions as may be necessary to operate the Senior Citizen Property Tax Rebate Program.
[1]
Editor's Note: This ordinance also provided that it would expire 12-31-2016 unless extended by approval of City Council.