[Adopted 5-22-2001 by Ord. No. 1112; amended in its entirety 3-18-2003 by Ord. No.
1125 (Ch. 24, Part 7, of the 1999 Code of Ordinances)]
As used in this article, the following terms shall have the
meanings indicated:
The geographic boundaries of the Borough of West Mifflin,
Allegheny County, Pennsylvania.
Allegheny County, Pennsylvania
A longtime owner/occupant of a principal residence in the
county who is:
A single person, age 60 or older during the calendar year in
which the county real property taxes are due and payable, and whose
household income does not exceed $30,000; or
Married persons, if either spouse is age 60 or older during
the calendar year in which the county real property taxes are due
and payable, and whose combined household income does not exceed $30,000;
or
An unmarried widow or widower, age 50 or older during the calendar
year in which the county real property taxes are due and payable,
and whose household income does not exceed $30,000; or
A permanently disabled person, age 18 or older during the calendar
year in which county 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 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 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
of West Mifflin 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 are 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.[1]
A program of tax relief for eligible persons authorized under
Act 77,[2] as amended, consisting of a discount on the payment of
Borough of West Mifflin real property taxes and an installment payment
program for the payment of Borough of West Mifflin real property taxes.
The elected Tax Collector of the Borough of West Mifflin.
A.Â
All eligible taxpayers of the Borough of West Mifflin who are longtime
owner/occupants of the 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.Â
All eligible taxpayers in the Borough of West Mifflin who are longtime
owner/occupants shall be entitled to apply for and receive a discount
of 25% on the gross or face amount of Borough of West Mifflin real
property taxes 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 two-percent discount permitted to
all taxpayers for early payment.
C.Â
All eligible taxpayers of the Borough of West Mifflin who are longtime
owner/occupants shall be entitled to pay gross or face amount of Borough
of West Mifflin real property taxes due and owing during any tax year
in two equal installment payments. The Tax Collector shall establish
the respective dates for all eligible taxpayers to make an installment
payment of Borough of West Mifflin real property taxes.
Any person paying property taxes in the Borough of West Mifflin
may apply to the Borough Secretary's office 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.Â
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 or older; or be a disabled
person aged 18 years of age or older;
B.Â
The person must be a longtime owner/occupant;
C.Â
The property owned by the person(s) must be the primary personal
residence of the person(s); and
D.Â
The person's household income must not exceed $30,000.
A.Â
The office of the Borough Secretary/Manager shall 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; ownership and occupancy of
the primary personal residence; provision of the tax bill or receipt
of the Borough of West Mifflin real estate taxes owed 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 refund
program.
B.Â
The offices of the elected real estate Tax Collector shall have the
duty to implement and conform to the rules and regulations set forth
by the office of the Borough Manager to implement this program. An
appeal from any determination hereunder by the Borough Manager's
office or the local Tax Collector shall be in accordance with the
Pennsylvania Local Agency Law.[1]
[1]
Editor's Note: 2 Pa.C.S.A. § 551 et seq.
