[Adopted by the County Council 11-8-2000 by Ord. No. 33-00]
The effective date of this article shall be January 1, 2001, for the 2001 tax year and all subsequent years until such time this article is altered, changed or removed by appropriate action of Allegheny County Council.
As used in this article, the following words and phrases shall have the meanings set forth below:
BOARD OF PROPERTY ASSESSMENT AND REVIEW, APPEALS DIVISION
ELIGIBLE TAXPAYER
A longtime owner/occupant residing in Allegheny County who is:
A. 
A single person aged 60 or older during a calendar year in which County real estate property taxes are assessed and due and whose household income does not exceed $30,000; or
B. 
Married persons if either spouse is 60 or older during calendar year in which County real estate property taxes are assessed and due and whose household income does not exceed $30,000.
HOUSEHOLD INCOME
All income received by an eligible taxpayer during the calendar year for which exemption is sought.
INCOME
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 all 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 50% 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 or property tax or rent rebate or inflation dividend.
LONGTIME OWNER/OCCUPANT
A property owner/occupant is defined as any person who has owned one or more primary residence continuously for at least a ten-year period, or any person who for at least five years has owned and occupied a dwelling place as a principal residence and domicile if that person received assistance in the acquisition of the property as a part of a government or nonprofit housing program.
PERSON
A natural person.
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 property owner/occupant.
PROGRAM
The Senior Citizen Tax Relief Program (Act 77 of 2000).
TREASURER
The Treasurer of Allegheny County.
All eligible taxpayers in Allegheny County shall be entitled to receive a discount limited to a maximum of 10% on Allegheny County real estate taxes for each year taxpayer(s) is/are eligible. In addition, all eligible taxpayers shall be entitled to pay said taxes in two equal installment payments according to established dates of collection.
Application for the above described limitation/benefit for the County of Allegheny shall be filed with the Treasurer by June 30 for the year which limitation/benefit is being sought, which application shall be filed under oath and may request the following information:
A. 
Name of the property owner(s);
B. 
Address of the property owner(s);
C. 
Location of the property, which is subject of the application;
D. 
A statement as to whether the property is utilized as a principal residence;
E. 
The date of purchase of the property;
F. 
The application shall state whether any portion of the property is used for commercial purposes. For any property which is used for commercial purposes, the application must include an explanation of the use of the space and a floor plan, if any;
G. 
If the property contains more than one living unit, the application shall also state the number of units and whether or not any of the units are made available for rental purposes;
H. 
The age(s) and marital status of the applicant(s);
I. 
Reasonable proof of household income;
J. 
One time filing; once approved applicant qualifies continues to receive the limitation/benefit as long as applicant is property owner/occupant;
K. 
Property owner/occupant must notify county of ownership changes.
L. 
The period of tax relief shall be for the tax year applied for which the taxpayer(s) remains qualified and eligible under these guidelines.
If the Treasurer denies the application of a taxpayer, that taxpayer may appeal the decision of the Treasurer to the Board of Property Assessment and Appellate Division.
All Allegheny County taxpayers are eligible to receive a 2% discount by paying annual county real estate taxes net by March 31 of each year. For those eligible taxpayers in Allegheny County that select to participate in Act 77 of 2000, the option exists to pay the gross or face amount in two equal installments the first payment due by April 30 of each year, and the second due by September 30 of each year. Said payments not received by established collection dates will become delinquent and subsequently liened as all other unpaid real estate taxes.
The Treasurer shall be the sole administrator of the program and shall have the exclusive authority to issue rules and regulations with respect to the administration of the limitations of assessment program established under this article. The County Treasurer shall promptly process the application and shall notify the applicant accordingly. The County Treasurer may also require the applicant to supply such other documentation as may be required to properly consider the application. Any person aggrieved by the decision of the County Treasurer the right to file an appeal as hereinabove provided in § 475-36.
The guidelines, rules and regulations, intended as aids to govern the application and disposition of appeals under the tax exemption program pursuant to Act 77 of 2000, may be amended at any time unless such action results in depriving a party of substantial rights.