As used in this article, the following terms shall have the
meanings indicated:
ACT 77
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.
ASSESSMENT
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
ELIGIBLE TAXPAYER
One who has owned and occupied a primary residence in the
Township of Aleppo for the past 10 years. A property owner who has
moved within the past 10 years, but has continued to own and occupy
a primary residence in the Township, is eligible.
[Amended 12-11-2001 by Ord. No. 2001-3]
HOUSEHOLD INCOME
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
INCOME
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 received under the Federal Social Security Act
(except medicare benefits), 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 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 and
rent rebate or inflation dividend.
LONGTIME OWNER/OCCUPANT
Any 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 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 part of a government or nonprofit housing program.
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 the longtime owner/occupant.
[Amended 12-11-2001 by Ord. No. 2001-3]
This program entitles all qualified applicants of the Township
of Aleppo to a flat ten-percent discount of the real estate tax on
their primary residence for each year they are eligible. Qualified
applicants will also receive an additional two-percent discount by
paying their property taxes in full by March 31. A second payment
option allows eligible taxpayers (if they choose) to pay their gross
property taxes in two equal installment payments, the first payment
due by April 30 and the second payment by September 30. Once approved,
a qualified applicant continues to receive tax relief as long as the
applicant is the property owner and occupant, and the household income
does not exceed $30,000. Applicants are no longer required to file
annually.
[Amended 12-11-2001 by Ord. No. 2001-3]
A. Any person paying property taxes in the Township may apply to the
County of Allegheny or the Township Treasurer/Tax Collector for certification
of eligibility in the Senior Citizen Tax Relief Program. The application
deadline is the same deadline as the deadline for Allegheny County,
unless extended by the Township Commissioners. In order to be eligible
to participate in the program, the person must meet the following
age conditions:
(1) Sixty years of age or older, or, if married, either spouse must be
age 60; or
(2) A widow or widower age 50 to 60 years; or
(3) Permanently disabled and age 18 to 60 years or older; and
(4) Must meet the required age by December 31, 2001, to qualify for tax
relief in 2001.
B. In addition, the person must meet the following income restrictions:
(1) Total household income must be $30,000 or less. For calculating income,
use only 50% of social security, SSI and/or railroad retirement benefits
(except medicare benefits).
The Department of Property Assessment 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 other reasonable requirements
and conditions as may be necessary to operate the tax assessment limitation
program.