This article shall be known as the “Crafton
Borough Property Tax Relief Ordinance.”
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.
ELIGIBLE TAXPAYER
A long-term owner/occupant residing in the Borough who is:
A.
A single person aged 60 or older during a calendar
year in which Borough real estate taxes are assessed and due and whose
household income does not exceed $30,000; or
B.
A married person, if either spouse is 60 or
older during a calendar year in which Borough real estate taxes are
assessed and due and whose household income does not exceed $30,000.
HOUSEHOLD INCOME
All income received by an eligible taxpayer during a calendar
year.
INCOME
All income from whatever source derived, including but not
limited to salaries, wages, bonuses, commissions, interest, dividends,
IRA distributions, income from self-employment, alimony, support money,
cash public assistance and relief, the gross amount of any pensions
or annuities, including 50% of railroad retirement benefits, 50% of
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 any state government or any instrumentality or
political subdivision thereof, realized capital gains, net income
from rentals, workers' compensation, 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 governmental agency
or property tax or rent rebate or inflation dividend.
LONG-TIME OWNER/OCCUPANT
Any person who for at least 10 continuous 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 a dwelling place within the Borough as a principal residence
and domicile if that person received assistance in the acquisition
in the property as a part of a government or nonprofit housing program.
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 property owner/occupant.
PROGRAM
The Crafton Borough Property Tax Relief Program enacted pursuant
to Act 77 of 1993, as amended.
All eligible taxpayers in Crafton Borough shall
be entitled to receive a discount limited to a maximum of 25% on Borough
real estate taxes for each year taxpayer(s) is/are eligible.
The Borough Manager shall be the sole administrator
of the program and shall have the exclusive authority to issue rules
and regulations with respect to the administration of the limitations
of the program established under this article. The Borough Manager
shall promptly process the application and shall notify the applicant
accordingly. The Borough Manager may also require the applicant to
supply such other documentation as may be required to properly consider
the application. Any person aggrieved by the decision of Borough Manager
has the right to file an appeal to the Borough Council.
All Crafton Borough taxpayers are eligible to
receive a two-percent discount by paying annual Borough real estate
taxes within two months after the date of the Borough real estate
tax notice, while the gross or face amount of the Borough real estate
taxes is due within four months after the date of the Borough real
estate tax notice. Said payments not received by established collection
dates will become delinquent and subsequently liened as all other
unpaid real estate taxes.
The guidelines, rules and regulations intended
as aids to govern the application and disposition of appeals of the
Property Tax Relief Program pursuant to Act 77 of 1993, as amended,
may be amended at any time unless such action results in depriving
a party of substantial rights.
This article shall take effect upon the date
of enactment, and shall apply to the 2004 tax year and all subsequent
tax years until such time article is altered, changed or removed by
appropriate action of the Borough Council.