GENERAL REFERENCES
Current budget and real property tax — See Ch. 360.
[Ord. No. 423,
passed 12-12-1994]
As used in this chapter, the following terms shall have the
meanings indicated:
Any longtime owner-occupant of a principal residence in Crescent
Township who is/are (1) a single natural person who is age 65 or older
during a calendar year in which Allegheny County real property taxes
are due and assessed; or (2) married persons, one of whom is age 65
or older during a calendar year in which Allegheny County real property
taxes are due and assessed.
Any natural 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 natural person who for a 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 dwelling place of a natural 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 the principal
residence of the longtime owner-occupant.
[Ord. No. 423,
passed 12-12-1994]
Each eligible taxpayer in the Township is 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, 72 P.S. § 4751-1
et seq.
[Ord. No. 423,
passed 12-12-1994]
A.
Any natural person paying property taxes in Crescent Township may
apply to the Township Secretary/Manager for certification to participate
in the assessment limitation program authorized by this ordinance.
In order to be eligible to participate in the program, the person
must have the following qualifications:
1.
The person must be a single person aged 65 or older or married persons
one of whom is aged 65 or older;
2.
The person must be a longtime owner-occupant;
3.
The property owned by the person must be the principal residence
and domicile of the person;
4.
The person's household income, including that of both spouses,
must qualify him or her to receive any amount of property tax rebate
under the Senior Citizens Rebate and Assistance Act, 72 P.S. § 4751-1
et seq.; and
5.
The person must have applied for and received certification from
the Allegheny County Department of Property Assessment, Appeals and
Review for participation of the benefits provided in Article II of
Allegheny County Ordinance No. 77, entitled "Ordinance of the County
of Allegheny Providing for the Establishment of Programs of Property
Tax Relief Pursuant to the First and Second Class County Property
Tax Relief Act (Act 146 of 1988) and the Allegheny Regional Asset
District Law (Act 77 of 1993)."
B.
In reviewing applications for certification under this section, the
Township Secretary/Manager has the authority to require reasonable
proof of certification from the Allegheny County Department of Property
Assessment, Appeals and Review for participation under Allegheny County
Ordinance No. 77 as set forth above. The Township Secretary/Manager
also has the authority to require other reasonable proof including,
but not limited to, reasonable proof of household income, proof of
residence, proof of age, and any other reasonable requirements as
may be necessary to operate the program set forth under this ordinance.
