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.
[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.