[Adopted 2-19-2001 by Ord. No. 3-2001]
As used in this article, the following terms shall have the meanings indicated:
- ACT 77
- 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., as amended.
- ALLEGHENY REGIONAL ASSET DISTRICT LAW
- 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 Township of South Fayette.
- Allegheny County.
- DEPARTMENT OF PROPERTY ASSESSMENT
- The Department of Property, Assessment, Appeals, Review and Registry of Allegheny County.
- ELIGIBLE TAXPAYER
- A long-time owner/occupant of a principal residence in the Township of South Fayette, Allegheny County, who is:
- HOUSEHOLD INCOME
- 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 veterans' disability payments, all interest received from the federal or any state government or any instrumentality or political subdivision thereof, realized capital gains, 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
- Any person who, for at least 10 continuous years, has owned and has occupied a dwelling place within Allegheny County as a principal residence, or any person who, for at least five years, has owned and occupied a dwelling place within Allegheny County 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.
- PRINCIPAL RESIDENCE
- 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 long-time owner/occupant.
- SENIOR CITIZENS REBATE AND ASSISTANCE ACT
- The Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at 72 P.S. § 4751-1 et seq.
[Amended 3-18-2002 by Ord. No. 3-2002]
All eligible taxpayers in the Township of South Fayette who are long-time 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 or such other year as may be determined appropriate by the Department of Property Assessment; provided, however, that in lieu of the maintenance or reduction of such property tax assessment to a specified yearly level, the Township may, at its option, provide the taxpayer with a twenty-five-percent property tax rebate for the specified year, or such other amounts as provided by law. The Township shall have the right to provide this relief to an eligible taxpayer if the eligible taxpayer's income, as defined by the Senior Citizens Rebate and Assistance Act, does not exceed $30,000.
Any person paying property taxes in the county may apply to the Department of Property Assessment or other designated agency for certification as a participant in the assessment limitation program authorized by the county pursuant to its ordinances, rules and regulations.
[Amended 3-18-2002 by Ord. No. 3-2002]
Any person who is a resident of the Township of South Fayette and who qualifies for and obtains a certification from the Allegheny County Department of Property Assessment or other designated agency, indicating that he or she is entitled to a tax assessment limitation as provided for by the articles, Rules and Regulations of the County of Allegheny, shall provide a true and correct copy of said certification to the Secretary and the Real Estate Tax Collector for the Township.
Upon receipt of such certification, the Township shall maintain the eligible residents' real estate tax assessments, for Township real estate tax assessment purposes, at or limited to the assessment determined by the Allegheny County Department of Property Assessment for calendar year 1993, or in the future such other year as may be determined appropriate by the Department of Property Assessment or other designated agency. In lieu of the maintenance of the real estate tax assessment at the level as provided above, the Township may, at its option, provide the eligible resident with a ten-percent property tax rebate, or such other amounts as provided by law.