[Adopted 4-3-1995 by Ord. No. 1283 (Ch. 891 of the 1982 Code)]
[Amended 3-2-1999 by Ord. No. 1387; 2-5-2001 by Ord. No. 1431; 12-4-2006 by Ord. No. 1561]
A. 
Definitions. As used in this article, the following terms shall have the meanings indicated:
ACT 77
The Act of December 22, 1993, P. L. 529, No. 77, codified as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B et seq., and as amended.
ALLEGHENY REGIONAL ASSET DISTRICT LAW
Act 77, as set forth above.
ASSESSMENT
The fair market value of property as determined by the Board of Property Assessment, Appeals and Review of Allegheny County.
BOROUGH
The Borough of Green Tree.
COUNCIL
The Council of the Borough of Green Tree.
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 residence in the Borough who is a single person aged 60 years or older during a calendar year in which Borough real property taxes are due and assessed and whose household income does not exceed $30,000, or married persons if either spouse is 60 years or older during a calendar year in which Borough real property taxes are due and assessed, and whose household income does not exceed $30,000.
HOUSEHOLD INCOME
All income received by an eligible taxpayer during a calendar year for which an exemption under this article is sought.
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 railroad retirement benefits for calendar years prior to 1999, and 50% of railroad retirement benefits for calendar year 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 Medicare benefits) for calendar year 1999 and thereafter, 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, net income from 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, property tax or rent rebate or inflation dividend.
LONG-TIME OWNER/OCCUPANT
Any person who, for at least 10 continuous years, has owned one or more primary residences in Allegheny County or any person who, for at least five years, has owned and occupied a 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.
PERSON
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 a 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.[1]
[1]
Editor's Note: See 53 P. S. § 6926.5006 which continues the former act of March 11, 1971 (P.L. 104, No. 3), known as the Senior Citizens Rebate and Assistance Act, repealed June 27, 2006, by P.L. 1873, No. 1.
B. 
Limitation of assessment for eligible taxpayers. Any eligible taxpayer in the Borough who is a long-time owner/occupant shall be entitled to receive a discount limited to 30% of the Borough real estate taxes assessed and due on the eligible taxpayer's principal residence located in the Borough for each year the taxpayer is eligible for such reduction under this article.
C. 
Eligibility. Any person paying property taxes in the Borough may apply to participate in the tax assessment limitation program authorized under this section. In order to be eligible to participate in the program, such person must meet the following conditions:
(1) 
He or she must be a single person age 60 or older during the calendar year in which Borough real estate property taxes are assessed and due or be a married person with either spouse being 60 years of age or older during the calendar year in which Borough real estate property taxes are assessed and due.
(2) 
He or she must be a long-time owner/occupant.
(3) 
The property owned by him or her must be the principal residence and domicile of the eligible taxpayer.
(4) 
The household income must satisfy the requirements of this article for the calendar year for which the application is submitted.
D. 
Rules and regulations. The Borough Manager and Council shall have the authority to issue rules and regulations with respect to the administration of the Tax Assessment Limitation Program established under this section. Such rules and regulations shall include, but not be limited to, provisions relating to the reasonable proof of household income, proof of residence and proof of qualification for or receipt of a property tax rebate under the Senior Citizens Rebate and Assistance Act, and any other reasonable requirements and conditions, including the due dates for applications under this article, as may be necessary to operate the Tax Assessment Limitation Program.
[Added 3-4-2002 by Ord. No. 1452; amended 2-6-2012 by Ord. No. 1677; 3-4-2013 by Ord. No. 1694]
A. 
For each year hereafter, except as specifically provided for calendar year 2013, real estate taxes due and owing to the Borough of Green Tree for the Borough taxes on real estate shall be due and payable as follows on a tax notice dated March 1:
(1) 
Payment due at two-percent discount: on or before April 30 of each year.
(2) 
Face amount of taxes due: May 1 through June 30 of each year.
(3) 
Ten-percent penalty to be added: on or after July 1 of each year.
B. 
For the calendar year of 2013 only, real estate taxes due and owing to the Borough of Green Tree for Borough real estate taxes shall be billed, and due and payable as follows:
(1) 
Tax notices shall be issued no later than April 1, 2013.
(2) 
Payment due at two-percent discount: on or before 60 days after the tax billing notice date under Subsection B(1) above.
(3) 
Face amount of taxes due: from the 61st through 120th day after the tax billing notice date under Subsection B(1) above.
(4) 
Ten-percent penalty to be added: on or after the 121st day after the tax billing notice date under Subsection B(1) above.
C. 
Real estate taxes due and owing to the Borough of Green Tree for the Borough taxes on real estate may be paid in equal installments not to exceed four as set forth in Subsection D, or as set forth in Subsection E for calendar year 2013 only.
D. 
For each year other than 2013, where the taxpayer elects to pay real estate taxes on an installment basis, no abatement or discount shall be allowed, and the said payments shall be made in four equal installments due and payable on the following dates and shall be delinquent if not received by the Borough on the said due date, the said installments dates set as follows on a tax notice dated March 1:
(1) 
First installment due: on or before April 30.
(2) 
Second installment due: on or before June 30.
(3) 
Third installment due: on or before July 31.
(4) 
Fourth installment due: on or before August 31.
E. 
For the calendar year of 2013 only, the four equal installments set forth in Subsection D above, shall be due as follows:
(1) 
First installment due: on or before the 60th day after the billing date set forth in Subsection B(1).
(2) 
Second installment due: on or before the 120th day after the billing date set forth in Subsection B(1).
(3) 
Third installment due: on or before the 150th day after the billing date set forth in Subsection B(1).
(4) 
Fourth installment due: on or before the 180th day after the billing date set forth in Subsection B(1).
F. 
The payment of the first installment by a taxpayer before the same becomes delinquent shall be conclusive evidence and proof of the taxpayer's intention to pay real estate taxes on the installment plan as set forth in this section.
G. 
Where a taxpayer shall fail to evidence an intention to pay on the installment plan as set forth in Subsection D or E above if applicable, as set forth in Subsection F above, the total real estate taxes shall become due and payable as set forth in Subsection A or B, if applicable, and be collected as set forth herein and shall be subject to the applicable discounts and penalties otherwise provided for in this section.
H. 
Where a taxpayer elects to pay on an installment basis, any installment not paid in full and received by the Borough on or before the said due date set forth in Subsection D or E, if applicable, shall be deemed delinquent, and to such installment or installments shall be added a penalty of 10% of the installment amount then due, which penalty shall be collected by the Tax Collector. No further penalties, except as hereinafter provided, shall be added to any installment of taxes, unless one or more installments remain unpaid, and the lands upon which said installments are due are returned under existing laws to the county for the nonpayment of taxes, or in case a lien for such unpaid installment or installments is filed under existing laws in the Office of the Prothonotary, the additional penalty or interest provided for by such existing return and lien laws shall apply.
[Added 12-1-1997 by Ord. No. 1350]
A. 
All taxpayers subject to the payment of real estate taxes assessed by the Borough shall be entitled to a discount of 2% of the whole amount thereof if said taxes are paid and received by the Borough within two months after the date on the tax statement.
B. 
All taxpayers who fail to make payment of any such charges against them for four months after the date on the tax statement shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and collected by said Tax Collector.
[Added 12-4-1995]
A. 
Whenever there has been any improvement or construction with respect to buildings, dwellings or land located in the Borough, which buildings, dwellings or land is not otherwise exempt from taxation, and such improvement or construction has not been included in the tax duplicates of the Borough, the Borough Manager is hereby authorized to request the authority responsible for assessment in the County to inspect and assess, subject to all rights of appeal and adjustment as provided by the General County Assessment Law, all taxable property in the Borough to which major construction and/or major improvements have been made, whereupon such property, improvements or construction shall then be added to the duplicate and shall be taxable for Borough purposes at the same rate as is all other taxable property located in the Borough at the assessed valuation for that proportional part of the calendar year remaining after the property was improved and/or the construction occurred.
B. 
Any property, improvement or other subject of taxation which may have been omitted shall be assessed and made subject to taxation for the period during which it was omitted, but in no event to exceed a period of five calendar years preceding the year in which the property, improvement or other subject of taxation is first added to the assessment roll.
C. 
Taxes levied on any such assessment shall not be made subject to the payment of any interest and penalties otherwise provided by law, except as the same are computed from the date of assessment made pursuant to this section, as follows:
(1) 
When such improvement and/or construction is made during a month, the interim assessment shall be computed as having been made on the first day of the next succeeding month;
(2) 
A two-percent discount shall be granted on taxes paid by the end of the second month following the month during which the interim assessment was made;
(3) 
Taxes paid after the end of the second month but before the fourth month following the month during which the interim assessment was made shall be paid at face; and
(4) 
Taxes paid after the end of the fourth month following the month during which the interim assessment was made shall be subject to a penalty of 10% of the face amount thereof.
D. 
No bona fide purchaser of any property or other subject of taxation without knowledge that the property or other subject of taxation was omitted from assessment for purposes of taxation shall be subject to any taxation based upon the additional assessment made pursuant to this section.
[Added 3-23-1999]
The Borough hereby establishes the following fees for requests for information pertaining to real estate taxes and municipal liens:
Information Requested
Fee
Duplicate tax statements
$5
Duplicate tax receipts
$5
Magnetic real estate tax tape (yearly fee)
$50
Tax certification
$15
Municipal lien letter
$35
Occupancy permit
$10