[Adopted 4-3-1995 by Ord. No. 1283 (Ch. 891 of the 1982
Code)]
[Amended 3-2-1999 by Ord. No. 1387; 2-5-2001 by Ord. No. 1431; 12-4-2006 by Ord. No. 1561]
A.Â
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 following terms shall have
the meanings indicated:
The Act of December 22, 1993, P. L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq., and as amended.
Act 77, as set forth above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review of Allegheny County.
The Borough of Green Tree.
The Council of the Borough of Green Tree.
The Department of Property Assessment, Appeals, 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 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.
All income received by an eligible taxpayer during a calendar
year for which an exemption under this article 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
year 1999 and thereafter, all benefits received under the Federal
Social Security Act (except Medicare benefits) for calendar years
prior to 1999, and 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 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 10 continuous years, has owned
one or more primary residences 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 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 a long-time owner/occupant.
The Act of March 11, 1971, Public Law 104, No. 3, as amended,
codified at 72 P.S. § 4751-1 et seq.[1]
[1]
Editor's Note: See 53 P. S. § 6926.5006 which continues
the former act of March 11, 1971 (P.L. 104, No. 3), known as the Senior
Citizens Rebate and Assistance Act, repealed June 27, 2006, by P.L.
1873, No. 1.
B.Â
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 30% of the Borough real estate taxes
assessed and due on the eligible taxpayer's principal residence
located in the Borough for each year the taxpayer is eligible for
such reduction under this article.
C.Â
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)Â
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 property
taxes are assessed and due.
(2)Â
He or she must be a long-time owner/occupant.
(3)Â
The property owned by him or her must be the principal residence
and domicile of the eligible taxpayer.
(4)Â
The household income must satisfy the requirements of this article
for the calendar year for which the application is submitted.
D.Â
Rules and regulations. The Borough Manager and Council shall have
the authority to issue rules and regulations with respect to the administration
of the Tax Assessment Limitation Program established under this section.
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, including the due dates for
applications under this article, as may be necessary to operate the
Tax Assessment Limitation Program.
[Added 3-4-2002 by Ord. No. 1452; amended 2-6-2012 by Ord. No.
1677; 3-4-2013 by Ord. No. 1694]
A.Â
For each year hereafter, except as specifically provided for calendar
year 2013, real estate taxes due and owing to the Borough of Green
Tree for the Borough taxes on real estate shall be due and payable
as follows on a tax notice dated March 1:
B.Â
For the calendar year of 2013 only, real estate taxes due and owing
to the Borough of Green Tree for Borough real estate taxes shall be
billed, and due and payable as follows:
(1)Â
Tax notices shall be issued no later than April 1, 2013.
(2)Â
Payment due at two-percent discount: on or before 60 days after the tax billing notice date under Subsection B(1) above.
D.Â
For each year other than 2013, where the taxpayer elects to pay real
estate taxes on an installment basis, no abatement or discount shall
be allowed, and the said payments shall be made in four equal installments
due and payable on the following dates and shall be delinquent if
not received by the Borough on the said due date, the said installments
dates set as follows on a tax notice dated March 1:
E.Â
For the calendar year of 2013 only, the four equal installments set forth in Subsection D above, shall be due as follows:
(1)Â
First installment due: on or before the 60th day after the billing date set forth in Subsection B(1).
(2)Â
Second installment due: on or before the 120th day after the billing date set forth in Subsection B(1).
F.Â
The payment of the first installment by a taxpayer before the same
becomes delinquent shall be conclusive evidence and proof of the taxpayer's
intention to pay real estate taxes on the installment plan as set
forth in this section.
G.Â
Where a taxpayer shall fail to evidence an intention to pay on the installment plan as set forth in Subsection D or E above if applicable, as set forth in Subsection F above, the total real estate taxes shall become due and payable as set forth in Subsection A or B, if applicable, and be collected as set forth herein and shall be subject to the applicable discounts and penalties otherwise provided for in this section.
H.Â
Where a taxpayer elects to pay on an installment basis, any installment not paid in full and received by the Borough on or before the said due date set forth in Subsection D or E, if applicable, shall be deemed delinquent, and to such installment or installments shall be added a penalty of 10% of the installment amount then due, which penalty shall be collected by the Tax Collector. No further penalties, except as hereinafter provided, shall be added to any installment of taxes, unless one or more installments remain unpaid, and the lands upon which said installments are due are returned under existing laws to the county for the nonpayment of taxes, or in case a lien for such unpaid installment or installments is filed under existing laws in the Office of the Prothonotary, the additional penalty or interest provided for by such existing return and lien laws shall apply.
[Added 12-1-1997 by Ord. No. 1350]
A.Â
All taxpayers subject to the payment of real estate taxes assessed
by the Borough shall be entitled to a discount of 2% of the whole
amount thereof if said taxes are paid and received by the Borough
within two months after the date on the tax statement.
B.Â
All taxpayers who fail to make payment of any such charges against
them for four months after the date on the tax statement shall be
charged a penalty of 10%, which penalty shall be added to the taxes
by the Tax Collector and collected by said Tax Collector.
[Added 12-4-1995]
A.Â
Whenever there has been any improvement or construction with respect
to buildings, dwellings or land located in the Borough, which buildings,
dwellings or land is not otherwise exempt from taxation, and such
improvement or construction has not been included in the tax duplicates
of the Borough, the Borough Manager is hereby authorized to request
the authority responsible for assessment in the County to inspect
and assess, subject to all rights of appeal and adjustment as provided
by the General County Assessment Law, all taxable property in the
Borough to which major construction and/or major improvements have
been made, whereupon such property, improvements or construction shall
then be added to the duplicate and shall be taxable for Borough purposes
at the same rate as is all other taxable property located in the Borough
at the assessed valuation for that proportional part of the calendar
year remaining after the property was improved and/or the construction
occurred.
B.Â
Any property, improvement or other subject of taxation which may
have been omitted shall be assessed and made subject to taxation for
the period during which it was omitted, but in no event to exceed
a period of five calendar years preceding the year in which the property,
improvement or other subject of taxation is first added to the assessment
roll.
C.Â
Taxes levied on any such assessment shall not be made subject to
the payment of any interest and penalties otherwise provided by law,
except as the same are computed from the date of assessment made pursuant
to this section, as follows:
(1)Â
When such improvement and/or construction is made during a month,
the interim assessment shall be computed as having been made on the
first day of the next succeeding month;
(2)Â
A two-percent discount shall be granted on taxes paid by the end
of the second month following the month during which the interim assessment
was made;
(3)Â
Taxes paid after the end of the second month but before the fourth
month following the month during which the interim assessment was
made shall be paid at face; and
(4)Â
Taxes paid after the end of the fourth month following the month
during which the interim assessment was made shall be subject to a
penalty of 10% of the face amount thereof.
D.Â
No bona fide purchaser of any property or other subject of taxation
without knowledge that the property or other subject of taxation was
omitted from assessment for purposes of taxation shall be subject
to any taxation based upon the additional assessment made pursuant
to this section.
[Added 3-23-1999]
The Borough hereby establishes the following fees for requests
for information pertaining to real estate taxes and municipal liens:
|
Information Requested
|
Fee
|
|---|---|
|
Duplicate tax statements
|
$5
|
|
Duplicate tax receipts
|
$5
|
|
Magnetic real estate tax tape (yearly fee)
|
$50
|
|
Tax certification
|
$15
|
|
Municipal lien letter
|
$35
|
|
Occupancy permit
|
$10
|
