As used in this article, the following terms
shall have the meanings indicated:
ACT 77
The Act of December 22, 1993, Public Law No. 77, codified
as the Allegheny Regional Asset District Law, P.S. 16 § 6101-B
et seq.
BOARD OF PROPERTY ASSESSMENT
The Board of Property Assessment Appeals and Review of Allegheny
County as set forth in Chapter 207 of the Administrative Code of Allegheny
County.
ELIGIBLE TAXPAYER
A longtime owner/occupant of a principal residence in the
Borough who is:
A.
A single person aged 60 or older during a calendar
year in which Borough real property taxes are due and payable and
whose household income does not exceed $30,000; or
B.
Married persons if either spouse is 60 or older
during the calendar year in which Borough real property taxes are
due and payable whose combined household income does not exceed $30,000;
or
C.
An unmarried widow or widower aged 50 or older
during the calendar year in which Borough real property taxes are
due and payable and whose household income does not exceed $30,000;
or
D.
A permanently disabled person aged 18 or older
during the calendar year in which Borough real property taxes are
due and payable and whose household income does not exceed $30,000.
HOUSEHOLD INCOME
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
INCOME
All income from whatever source derived, including, but not
limited to, salaries, wages, dividends, interest, bonuses, commissions,
income from self-employment, IRA distributions, alimony, support money,
cash public assistance and relief, the gross amount of any pensions
or annuities, including railroad retirement benefits for the calendar
years prior to 1999, and 50% of 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 medical benefits) for calendar years 1999
and thereafter, all benefits received under state unemployment insurance
laws and veteran 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 who, for at least 10 years, has
owned and occupied a dwelling place within the Borough 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 a part of a government or nonprofit housing program.
[Amended 7-12-2001 by Ord. No. 569]
OFFICE OF PROPERTY ASSESSMENT
The Office of Property Assessment of Allegheny County or
such other entity performing the function of making valuations of
real property for taxation purposes.
PRIMARY PERSONAL RESIDENCE
The dwelling place and so much of the land or lots surrounding
it as is reasonably necessary for use of the dwelling as a home, owned
and occupied by a person. The term "primary personal residence" shall
also include premises occupied by reason of ownership in a cooperative
housing corporation, mobile homes which are assessed as realty for
local property tax purposes and the land upon which the mobile home
is situated, and other similar living accommodations, as well as part
of a multidwelling or multipurpose building and a part of the land
upon which it is built. It shall also include premises occupied by
a person and located on land owned by a nonprofit incorporated association,
of which the person is a member, if the person is required to pay
a pro rata share of the property taxes levied against the association's
land. It shall also include premises occupied by a person if he is
required by law to pay a property tax by reason of his or her ownership
or rental (including a possessory interest) in the dwelling, the land,
or both. An owner includes a person in possession under a contract
of sale, deed of trust, life estate, joint tenancy or tenancy in common
or by reason of statutes of descent and distribution.
PROGRAM
See the definition of "special tax provisions" below.
SPECIAL TAX PROVISIONS
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of a discount on the payment
of Borough real property taxes.
Any person paying property taxes in the Borough
may apply to the Borough Secretary or authorized designee for certification
as a participant in the 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 a single person aged 60 or older;
or be married persons with either spouse being 60 years of age or
older; or be an unmarried widow or widower aged 50 years of age or
older; or be a disabled person aged 18 years of age or older.
B. The person must be a longtime owner/occupant.
C. The property owned by the person(s) must be the primary
personal residence of the person(s).
D. The person's household income must not exceed $30,000.
The Borough Council shall promulgate rules and
regulations for the administration of the program established under
this article. Such rules and regulations shall include, but not limited
to, application procedures and deadlines; reasonable proof of household
income; proof of residence; ownership and occupancy of the primary
personal residence; provision of the tax bill or receipt for the Borough
real estate taxes owed or paid in connection with the primary personal
residence; and any other reasonable requirements and conditions as
may be necessary to operate the property tax relief program. The Borough
Council may adopt by motion duly made and carried the rules and regulations
adopted by Allegheny County pursuant to its ordinance regarding this
matter.
An appeal from any determination hereunder by
the Borough Council shall be in accordance with the Pennsylvania Local
Agency Law.
[Added 7-12-2001 by Ord. No. 569]
Any person who desires to obtain the property
tax relief which may be available by virtue of the provisions of this
article shall file a request for such relief with the Borough of Leetsdale
between December 1 and the last business day of December of each year,
which request for relief shall be applicable to the tax burden for
the following calendar year.