[Ord. 363, 12/6/1994, Art. 1, § 1]
ACT 77
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.
ASSESSMENT
The fair market value of property as determined by the Board
of Property Assessment, Appeals, and Review.
ELIGIBLE TAXPAYER
A longtime owner/occupant of a principal residence in Baldwin
Township who is: (A) a single person aged 65 or older during a calendar
year in which County real property taxes are due and assessed; or
(B) married persons if either spouse is 65 or older during a calendar
year in which County real property taxes are due and assessed.
HOUSEHOLD INCOME
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
INCOME
All income from whatever source derived, including but no
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 Veteran's disability payments,
all interest received from the Federal or any State government or
any instrumentality or political subdivision hereof, realized capital
gains, rentals, workmen's 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.
LONGTIME OWNER/OCCUPANT
Any 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 person who for at 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 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.
[Ord. 363, 12/6/1994, Art. 1, § 2]
All eligible taxpayers in Baldwin Township 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
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.
[Ord. 363, 12/6/1994, Art. 1, § 3]
1. Any person paying property taxes in Baldwin Township may apply to
the Township for certification as a participant in the assessment
limitation program authorized under this Part. In order to be eligible
to participate in the program, the person must meet the following
conditions:
A. The person must be a single person aged 65 or older; or be married
persons with either spouse being 65 years of age or older.
B. The person must be a longtime owner/occupant.
C. The property owned by the person must be the principal residence
and domicile of the resident.
D. The person's household income must qualify him or her to receive
any amount of property tax rebate under the Senior citizens Rebate
and Assistance Act.
[Ord. 363, 12/6/1994, Art. 1, § 4]
The Department of Property Assessment and Baldwin Township shall
have the authority to issue rules and regulations with respect to
the administration of the limitation of tax assessment program established
under this Part. Such rules and regulations shall include, but not
limited to, reasonable proof of household income, proof of residence,
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.