[Adopted 12-19-2012 by Ord. No. 2012-18]
A. 
The words and phrases in this article shall have the meanings provided by 53 Pa.C.S.A. § 8581 et seq., the Homestead Property Exclusion Act, as amended, except where the context clearly indicates a different meaning.
B. 
As used in this article, the following terms shall have the meanings indicated:
HOUSEHOLD
A person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.
A homestead exemption is hereby allowed for any person who has legal or equitable title to real estate and maintains thereon the permanent residence of the owner. Such homestead exemptions shall only apply to taxes levied by the City of Pittston.
A. 
The City of Pittston will provide a homestead property tax exemption as provided in this article for fiscal year 2024 beginning January 1, 2024. The homestead property exemption amount for the fiscal year beginning January 1, 2024, will be $16,500.
[Amended 12-20-2017 by Ord. No. 2017-15; 12-19-2018 by Ord. No. 23-2018; 12-18-2019 by Ord. No. 17-2019; 12-16-2020 by Ord. No. 23-2020; 12-15-2021 by Ord. No. 15-2021; 12-21-2022 by Ord. No. 20-2022; 12-20-2023 by Ord. No. 12-2023]
B. 
A person eligible for the homestead exemption authorized by this article shall be entitled to the full amount of the exemption as provided by this section. However, if the granting of the homestead exemption authorized by this article, when added to any other exemption from ad valorem assessment granted to a particular property, results in an exemption that exceeds the ad valorem assessment of the property, then the homestead exemption authorized by this article shall only be available to the extent that it is equal to the difference between the ad valorem assessment of the property and any other exemption from ad valorem assessment granted to the property.
[Amended 9-20-2023 by Ord. No. 6-2023]
A. 
The City shall utilize the Greater Pittston Area School District's Homestead Exemption List as administered by the Luzerne County Assessor's Office for the purpose of administering the City homestead exemption granted in § 436-41. Furthermore, the process for a homeowner to claim the homestead exemption shall follow the guidelines, timelines, deadlines and process as set forth by the Luzerne County Assessor's Office. In the event the Luzerne County Assessor's Office and or school district end administration of the homestead exemption program, the City Council may, by resolution, establish an administrative policy for the same.
B. 
Proof of ownership of the residence and occupancy of the residence by the homeowner shall be required for eligibility for the City homestead exemption. Acceptable proofs of ownership and residence include a deed of ownership; a copy of a government-issued identification listing their address; and a utility bill listing their name and address and or any other proofs that may be required by the policies of the Luzerne County Assessor's Office.
C. 
The City homestead exemption program shall be administered by the City Administrator or designee.
If title is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the homestead exemption.
This article shall take effect on January 2, 2013.