[HISTORY: Adopted by the Board of Supervisors of the Township of Pine 1-2-2001 by Ord. No. 287. Amendments noted where applicable.]
Taxation — See Ch. 128.
Editor's Note: This ordinance also repealed former Ch. 127, Tax Assessment, adopted 12-19-1994 by Ord. No. 225.
As used in this chapter, the following terms shall have the meanings indicated:
- 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.
- ACT 85
- The Act of October 30, 2000, Public Law 616, No. 85, codified as 16 P.S. § 6171-B.
- ALLEGHENY REGIONAL ASSET DISTRICT LAW
- See the definition of "Act 77" above.
- The fair market value of property as determined by the Board of Property Assessment, Appeals and Review of Allegheny County or its successor entity.
- Allegheny County.
- COUNTY COUNCIL
- The elected County Council of Allegheny County.
- DEPARTMENT OF PROPERTY ASSESSMENT
- The Department of Property Assessment, Appeals, Review and Registry of Allegheny County or its successor entity.
- ELIGIBLE TAXPAYER
- A longtime owner/occupant of a principal residence in the Township of Pine, Allegheny County, who is:
- HOUSEHOLD INCOME
- All income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
- All income from whatever source derived, including, but not 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.
- 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 longtime owner/occupant.
- SENIOR CITIZENS REBATE AND ASSISTANCE ACT
- The Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at 72 P.S. § 4751-1 et seq.
- The Township of Pine, a home rule municipality located within Allegheny County, Pennsylvania.
All eligible taxpayers in the Township of Pine who are longtime owner/occupants shall be entitled to have the assessment on their principal residence maintained at or limited to or appropriately reduced to the amount determined by the Department of Property Assessment for the calendar year under the county's similar program of property tax relief, if the eligible taxpayer's annual household income, as defined under the Senior Citizens Rebate and Assistance Act, does not exceed $30,000.
Any person paying property taxes in the Township of Pine may apply to the Department of Property Assessment for certification as a participant in the property tax assessment program authorized under this chapter. In order to be eligible to participate in the program, the person must meet the following conditions:
The person must be a single person aged 60 years of age or older; or be married persons with either spouse being 60 years of age or older.
The person must be a longtime owner/occupant; and
The property owned by the person must be the principal residence and domicile of the resident; and
The person's household income, as defined under the Senior Citizens Rebate and Assistance Act, does not exceed $30,000.
The Township of Pine shall have the authority to issue rules and regulations with respect to the administration of the limitation of property tax assessment program established under this chapter. Such authority shall include the ability to adopt and incorporate by reference any such pertinent rules and regulations issued by the Department of Property Assessment. Such rules and regulations shall include, but not be limited to, reasonable proof of household income, proof of residence, proof of income (as defined under the Senior Citizens Rebate and Assistance Act) not exceeding $30,000 and any other reasonable requirements and conditions as may be necessary to operate the tax assessment limitation program.