[HISTORY: Adopted by the Board of Supervisors of the Township of
Pine 1-2-2001 by Ord. No. 287.[1] Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 128.
[1]
Editor's Note: This ordinance also repealed former Ch. 127, Tax Assessment,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:
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.
The Act of October 30, 2000, Public Law 616, No. 85, codified as
16 P.S. § 6171-B.
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.
The elected County Council of Allegheny County.
The Department of Property Assessment, Appeals, Review and Registry
of Allegheny County or its successor entity.
A longtime owner/occupant of a principal residence in the Township
of Pine, Allegheny County, who is:
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.
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.
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.
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:
A.Â
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.
B.Â
The person must be a longtime owner/occupant; and
C.Â
The property owned by the person must be the principal
residence and domicile of the resident; and
D.Â
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.
