[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:
A longtime owner/occupant residing in Allegheny County who
is:
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
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.
All income received by an eligible taxpayer during the calendar
year for which exemption 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 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.
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.
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 the property owner/occupant.
The Senior Citizen Tax Relief Program (Act 77 of 2000).
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.
