[Adopted 1-3-1995 by Ord. No. 1438]
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 "Act 77" above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review of Allegheny County.
Borough of Dormont.
The Borough of Dormont Council.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough of Dormont who is:
[Amended 4-2-2001 by Ord. No. 1498]
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, 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 thereof,
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), gifts of cash or property (other than transfers by gift
between members of a household) in excess of a total value of $300
and the gross amount of any pensions or annuities, except that, for
calculating income, only 50% of social security benefits, SSI and
railroad retirement benefits must be included.
[Amended 4-2-2001 by Ord. No. 1498]
Any person who for at least 10 continuous years has owned
or has occupied a primary residence in Allegheny County 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.
A person shall be determined to be a longtime owner/occupant who has
moved within the past 10 years to a different property in Allegheny
County but continues to own and occupy the new property as a primary
residence.
[Amended 4-2-2001 by Ord. No. 1498]
The Borough of Dormont.
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.[1]
[1]
Editor's Note: The original definition of "Senior Citizen
Rebate and Assistance Act," which immediately followed this definition,
was repealed 4-2-2001 by Ord. No. 1498.
[Amended 4-2-2001 by Ord. No. 1498]
All eligible taxpayers in the Borough of Dormont who are longtime owners/occupants shall be entitled to a ten-percent discount on the real estate tax on their primary residence for each year that they are eligible as long as they meet the household income limits as set forth in § 187-5.
[Amended 4-2-2001 by Ord. No. 1498]
Any person paying property taxes in the Borough of Dormont may
apply to participate in the tax relief 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 age 60 or older or be married
persons with either spouse being 60 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 be $30,000 or less.
[Amended 4-2-2001 by Ord. No. 1498]
The Department of Property Assessment and the Borough of Dormont
Manager shall have the authority to issue rules and regulations with
respect to the administration of the limitation of tax assessment
program.
