[Adopted 12-13-1994 by Ord. No. 1916[1]]
[1]
Editor's Note: This ordinance also provided an effective date
of 1-1-1995.
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 fair market value of property as determined by the Board
of Property Assessment, Appeals and Review of Allegheny County.
The Municipal Council of the Municipality of Monroeville.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year, limited
to not more than $25,000 per year.
[Amended 3-9-1999 by Ord.
No. 2107]
A longtime owner/occupant of a principal residence in Monroeville
who is a single person aged 62 or older during a calendar year in
which county real estate property taxes are due and assessed; or married
persons if either spouse is 62 or older during a calendar year in
which Monroeville real estate property taxes are due and assessed.
[Amended 3-9-1999 by Ord.
No. 2107]
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 veterans' 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 benefits 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.
The Municipality of Monroeville.
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]
[1]
Editor's Note: The former definition of "Senior Citizens Rebate
and Assistance Act," which immediately followed this definition, was
repealed 3-9-1999 by Ord. No. 2107.
All eligible taxpayers in Monroeville who are longtime owner/occupants
shall be entitled to have the assessment on his or her principal residence
maintained at or limited to the amount determined by the Department
of Property Assessment for the calendar year 1993 if the eligible
taxpayer meets the household income limits for qualification for any
amount of property tax rebate under the Senior Citizens Rebate and
Assistance Act.[1]
[1]
Editor's Note: Said Act, former 72 P.S. §§ 4751-1
through 4751-10, was repealed 6-27-2006. See now the Senior Citizens
Property Tax and Rent Rebate Assistance Act, 53 P.S. § 6926.1301
et seq.
Any person paying property taxes in the Municipality of Monroeville
may apply to participate in the assessment limitation 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 62 or older; or be married
persons with either spouse being 62 years of age or older.
[Amended 3-9-1999 by Ord.
No. 2107]
B.
The person must be a longtime owner/occupant.
C.
The property owned by the person must be the principal residence
and domicile of the resident.
D.
The person's eligible household income is limited during a calendar
year to not more than $25,000 per year.
[Amended 3-9-1999 by Ord.
No. 2107]
[Amended 3-9-1999 by Ord.
No. 2107]
The Department of Property Assessment and the Municipal Manager
shall have the authority to issue rules and regulations with respect
to the administration of the tax assessment program established under
this article. Such rules and regulations shall include, but not be
limited to, reasonable proof of household income, proof of residence
and any other reasonable requirements and conditions as may be necessary
to operate the tax assessment limitation program. Qualification for
Act 77 tax relief as granted by the Board of Property Assessment Appeals
and Review shall be deemed qualified for the Municipality of Monroeville
Tax Relief Program.
