[Adopted 12-19-1994 by Ord. No. 720; amended in its entirety 11-16-2009 by Ord. No. 910]
As used in this article, 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.
See the definition of "ACT 77" above.
The Borough of Pleasant Hills Borough Council.
Allegheny County.
A longtime owner/occupant of a principal residence in Pleasant
Hills who is:
A single person aged 60 or older during a calendar year in which
Borough real property taxes are due; or
Married persons if either spouse is 60 years old or older during
a calendar year in which Borough real property taxes are due; or
A widow or widower at least 50 years of age during a calendar
year in which Borough real property taxes are due; or
A person permanently disabled and at least 18 years of age during
a calendar year in which Borough real property taxes are due.
In addition to qualifying under one of the foregoing categories,
to be an eligible taxpayer, your annual income must not exceed the
limit set forth in the Senior Citizens Rebate and Assistance Act,
the Act of March 11, 1971, Public Law 104, No. 3, as amended, codified
at P.S. § 4751-1 et seq.[1] In the case of married persons, the combined income of
husband and wife shall be added together for purposes of this article.
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, 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 state government or any instrumentality
or political subdivision thereof, realized capital gains, rentals,
worker'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. In calculating income, only 50%
of social security benefits, SSI and Railroad Retirement Tier 1 benefits
(except Medicare benefits) shall be used.
Any person who for at least 10 continuous years has owned
and occupied a dwelling place within the Borough of Pleasant Hills
as a principal residence and domicile, or any person who for at least
five years has owned and occupied a dwelling as a principal residence
and domicile within the Borough of Pleasant Hills, 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.
[1]
Editor's Note: 72 P.S. §§ 4751-1 through
4751-10 were repealed by 2006, June 27, P.L. 1873, No. 1, § 5005(3).
See now 53 P.S. § 6926.1303 et seq.
All eligible taxpayers in Pleasant Hills who meet the property
ownership requirements, the age requirements and the income requirements
set forth herein shall, upon application, be eligible for a ten-percent
discount on their Borough real property taxes for their primary residence.
This discount is in addition to any discount available for the prompt
payment of real estate taxes.
Any person paying property taxes in the Borough of Pleasant
Hills may apply to the appropriate office in Allegheny County for
certification as a participant in the Property Tax Relief Program
authorized under this article. In order to be eligible to participate
in the program, the person must meet the following conditions:
A.
The person must be:
(1)
A single person aged 60 or older during a calendar year in which
Borough real property taxes are due; or
(2)
Married persons if either spouse is 60 years old or older during
a calendar year in which Borough real property taxes are due; or
(3)
A widow or widower at least 50 years of age during a calendar year
in which Borough real property taxes are due;
(4)
Permanently disabled and at least 18 years of age during a calendar
year in which Borough real property taxes are due;
B.
The person must be a longtime owner/occupant;
C.
The property owned by the person within the Borough must be the principal
residence of the resident as defined in this article;
D.
The person's household income must not exceed $30,000.
E.
The deadline to submit an application for the program is December
31 of the preceding year, and all such applications must be filed
on or before December 31 to be eligible for consideration.
All property owners who are qualified applicants in the Allegheny
County Tax Relief Program shall file an Act 77 application with the
appropriate office in Allegheny County. Qualified applicants will
remain a participant in the Borough Tax Relief Program and receive
the discount each year thereafter unless and until the participant
becomes ineligible. Participants are not required to file an application
annually.
The Borough Council of Pleasant Hills shall have the authority
to issue rules and regulations with respect to the administration
of the Property Tax Relief Program established under this article.
Such rules and regulations shall include, but not be limited to, reasonable
proof of household income, proof of residence, proof of disability
and any other reasonable requirements and conditions as may be necessary
to operate the Property Tax Relief Program.
This article shall be effective as of January 1, 2010.
