Borough of Leetsdale, PA Article IX Homestead and Farmstead Exclusion Program

[Adopted 12-12-2005 by Ord. No. 591]

§ 271-90 Definitions and construction.

The definitions of the terms "homestead," "homestead property," "farmstead" and "farmstead property" contained in Sections 8401 and 8581 of Act 50 of 1998[1] are hereby incorporated by reference in their entirety herein. All other terms and provisions set forth in this article shall be construed in accordance with the provisions of Act 50 of 1998, as amended.

[1] Editor's Note: See 53 Pa.C.S.A. § 8401 and 8581 et seq.

§ 271-91 Creation of homestead exclusion.

[Amended 3-14-2013 by Ord. No. 641]

There is hereby created and established an Act 50 of 1998 homestead exclusion for all applicable Leetsdale Borough owner-occupied residential properties. The initial $45,000 of the assessed value of any homestead property in Leetsdale Borough shall be excluded from Leetsdale Borough real property taxation if, and only if, the owner has applied for and received the exclusion from Allegheny County.

§ 271-92 Creation of farmstead exclusion.

[Amended 3-14-2013 by Ord. No. 641]

There is hereby created and established an Act 50 of 1998 farmstead exclusion for applicable Leetsdale Borough properties. The initial $45,000 of the assessed value of any farmstead property in Leetsdale shall be excluded from Leetsdale Borough real property taxation. The exclusion for farmstead property shall be in addition to any exclusion for homestead property for which the dwelling on the farm may qualify.

§ 271-93 Administration of homestead and farmstead exclusion.

The duly appointed administrators of the Borough shall administer the Borough's Homestead and Farmstead Exclusion Programs created under this article. In administering the Borough's Homestead and Farmstead Exclusion Programs, the Borough shall follow all procedures and requirements set forth in Act 50, Subchapter F, 53 Pa.C.S.A. § 8581 through § 8587.