[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.
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 Homestead Property Exemption presently enforced in the City of
Pittston be reenacted for the fiscal year, beginning January 1, 2023
and the amount of the exemption is to remain $16,500, effective January
1, 2023.
[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]
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.
A.
In the inception, the City shall utilize Luzerne County's homestead
exemption list and shall automatically apply the City's exemption
to those qualified for the county. Those not receiving the county's
exemption shall apply no later than January 31 of the year to receive
it in that tax year. Once approved, the person shall not be required
to reapply.
B.
When applying, the person shall provide a copy of a government-issued
photo identification listing their address and a utility bill listing
their name and address with their application.
C.
Applications shall be filed with the City's Office of Community Development.
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.