Township of Crescent, PA
Allegheny County
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Table of Contents
Table of Contents
GENERAL REFERENCES
Current budget and real property tax — See Ch. 360.

§ 390.01 Eligibility for tax relief — definitions.

[Ord. No. 423, passed 12-12-1994]
As used in this chapter, the following terms shall have the meanings indicated:
ELIGIBLE TAXPAYER
Any longtime owner-occupant of a principal residence in Crescent Township who is/are (1) a single natural person who is age 65 or older during a calendar year in which Allegheny County real property taxes are due and assessed; or (2) married persons, one of whom is age 65 or older during a calendar year in which Allegheny County real property taxes are due and assessed.
LONGTIME OWNER-OCCUPANT
Any natural person who for at least 10 continuous years has owned or has occupied the same dwelling place as a principal residence and domicile, or any natural person who for a least five years has owned and occupied the same 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.
PRINCIPAL RESIDENCE
The dwelling place of a natural 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 the principal residence of the longtime owner-occupant.

§ 390.02 Limit of tax assessment for eligible property owners.

[Ord. No. 423, passed 12-12-1994]
Each eligible taxpayer in the Township is 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 if the eligible taxpayer meets the household income limits for qualification for any amount of property tax rebate under the Senior Citizens Rebate and Assistance Act, 72 P.S. § 4751-1 et seq.

§ 390.03 Participation in program.

[Ord. No. 423, passed 12-12-1994]
A. 
Any natural person paying property taxes in Crescent Township may apply to the Township Secretary/Manager for certification to participate in the assessment limitation program authorized by this ordinance. In order to be eligible to participate in the program, the person must have the following qualifications:
1. 
The person must be a single person aged 65 or older or married persons one of whom is aged 65 or older;
2. 
The person must be a longtime owner-occupant;
3. 
The property owned by the person must be the principal residence and domicile of the person;
4. 
The person's household income, including that of both spouses, must qualify him or her to receive any amount of property tax rebate under the Senior Citizens Rebate and Assistance Act, 72 P.S. § 4751-1 et seq.; and
5. 
The person must have applied for and received certification from the Allegheny County Department of Property Assessment, Appeals and Review for participation of the benefits provided in Article II of Allegheny County Ordinance No. 77, entitled "Ordinance of the County of Allegheny Providing for the Establishment of Programs of Property Tax Relief Pursuant to the First and Second Class County Property Tax Relief Act (Act 146 of 1988) and the Allegheny Regional Asset District Law (Act 77 of 1993)."
B. 
In reviewing applications for certification under this section, the Township Secretary/Manager has the authority to require reasonable proof of certification from the Allegheny County Department of Property Assessment, Appeals and Review for participation under Allegheny County Ordinance No. 77 as set forth above. The Township Secretary/Manager also has the authority to require other reasonable proof including, but not limited to, reasonable proof of household income, proof of residence, proof of age, and any other reasonable requirements as may be necessary to operate the program set forth under this ordinance.