[Adopted 12-14-1994 by Ord. No. 1355 (Ch. 126, Art. IX, of
the 1977 Code)]
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 fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
The Town Council of the Borough of West View.
Allegheny County.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in Allegheny
County who is:
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, bonuses, commissions, income from self-employment,
alimony, support money, cash public assistance and relief, the gross
amount of any pensions or annuities, including railroad retirement
benefits, 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 hereof, realized capital
gains, rentals, workmen's 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.
Any person who for at least 10 continuous years has owned
and occupied the same dwelling place as a principal residence and
domicile, or any person who for at least five continuous years has
owned and occupied the same dwelling place 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.
A natural person.
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 longtime owner/occupant.
The Act of March 11, 1971, Public Law 104, No. 3, as amended,
codified as Pennsylvania Statutes Annotated, Title 72, § 4751-1
et seq.[1]
[1]
Editor's Note: 72 P.S. §§ 4751-1 to 4751-10
was repealed by 2006, June 27, P.L. 1873, No. 1. See now 53 P.S. § 6926.1301
et seq.
[Amended 7-11-2001 by Ord. No. 1400]
All eligible taxpayers in Allegheny County and the Borough of
West View, being longtime owner/occupants, shall be entitled to a
flat twenty-five-percent discount on the Borough's Real estate
tax, for his or her principal residence, 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.
Any person paying property taxes in the county and Borough may
apply to the Department of Property Assessment for certification as
a participant in the assessment limitation 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 65 or older, or be married
persons with either spouse being 65 years of age or older.
B.
The person must be a longtime owner/occupant.
C.
The property owned by the person must be the principal residence
and domicile of the resident.
D.
The person's household income must qualify him or her to receive
any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
The Town Council of the Borough of West View elects to piggyback
with Allegheny County and the Department of Property Assessment which
shall have the authority to issue rules and regulations with respect
to the administration of the limitation of tax assessment program
established under this article. Such rules and regulations shall include,
but not be limited to, reasonable proof of household income, proof
of residence, 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 as may be necessary
to operate the tax assessment limitation program.
