[Adopted 7-11-2001 by Ord. No. 920]
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 Board of Property Assessment Appeals and Review of Allegheny County as set forth in Chapter 207 of the Administrative Code of Allegheny County.
Borough of Emsworth.
Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough who is:
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
A married person, if either spouse is 60 or
older during a calendar year in which Borough real property taxes
are due and payable, whose combined household income does not exceed
$30,000; or
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
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.
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, 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'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 and the gross amount of $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.
A property owner/occupant 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 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.
The Office of Property Assessment of Allegheny County or
such other entity performing the function of making valuations of
real property for taxation purposes.
A natural person.
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.
See the definition of "special tax provisions" below.
The Act of March 11, 1971 Public Law 104, No. 3, as amended,
codified at 72 P.S. § 4751-1 et seq.
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of a discount on the payment
of the Borough of Emsworth real property taxes.
The Tax Collector for real estate taxes for the Borough of
Emsworth.
The Treasurer of Allegheny County.
A.
All eligible taxpayers in the Borough who are longtime
owner/occupants of a principal residence shall be deemed a separate
class of subjects of taxation and shall be entitled to the benefit
of the special tax provisions of this article.
B.
All eligible taxpayers in Borough who are longtime
owner/occupants shall be entitled to apply for and receive a discount
of 10% on the gross or face amount of Borough real property taxed
then due and owing during a tax year on an eligible taxpayer(s) primary
personal residence; and this discount shall not be in derogation of
the allowable 2% discount permitted to all taxpayers for early payment.
C.
All eligible taxpayers in the Borough who are longtime
owner/occupants shall be entitled to pay the gross or face amount
of Borough real property taxes due and owing during any tax year if
paid in installment payments. The Borough of Emsworth shall establish
the respective dates for all eligible taxpayers to make an installment
payment of Borough real property taxes.
Any person paying property taxes in the Borough
may apply to either the office of the Treasurer or to the Office of
Property Assessment 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 office of the Treasurer and the Office of
Property Assessment shall jointly promulgate rules and regulations
for the administration of the program established under this article.
Such rules and regulations shall include, but not be limited to: application
procedures and deadlines; reasonable proof of household income; proof
of residence; and ownership and occupancy of the primary personal
residence; provision of the tax bill or receipt for the Borough real
estate taxes owned 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. At the
Borough level, the Tax Collector shall be the responsible official
to deal with the administration of the programs level. The Borough
of Emsworth may also promulgate local rules and regulations dealing
with this program.
An appeal from any determination hereunder by
the office of the Treasurer, the Borough of Emsworth, or the property
assessment shall be in accordance with the Pennsylvania Local Agency
Law.
Any person that appeals his/her principal residence as defined by this program shall not receive his/her discount as defined under § 218-49B of this article until such time that the appeal is either exhausted administratively or adjudicated as final. The Tax Collector will notify the Borough of Emsworth of all persons eligible for refunds not received by the eligible person at the time of payment of the Borough real estate taxes.
Any and all ordinances or resolutions or parts
of ordinances or resolutions heretofore adopted and enacted by the
Council of the Borough of Emsworth which are in conflict with the
provisions of this article, and the provisions of the Allegheny County
Regional Asset District Act, Act 77 of 1993, 16 P.S. § 6101-B
et seq., and Act 85 of 2000 which amended Section 6171-B(4) of Act
77, be and the same are hereby repealed, and of no further force and
effect.
This article shall be effective on July 31,
2001, and shall be effective for Borough of Emsworth real estate taxes
for the taxing year of 2001 and thereafter unless repealed, amended
or modified by the Borough Council of Emsworth by ordinance.
