[Adopted 11-27-1985 by Ord. No. 11-27-85B]
[1]
Editor's Note: Ordinance 6-1-82A provided that for the tax year 1982 and all subsequent years, unless and until modified by Council, the due date for all property taxes levied and assessed by the Municipality of Bethel Park shall be as follows: Taxes entitled to discount: August 31; Taxes payable at face amount: October 31; Ord. No. 11-30-94E amended the gentrification rules.
[Last amended 11-13-2023 by Ord. No. 11-13-23A]
62.1.1. 
A tax be and the same is hereby levied on all real property in the said Municipality, subject to taxation for municipal purposes for the fiscal year 2024 as follows:
Tax rate for general purposes, the sum of 3.19 mills on each $1 of assessed valuation for municipal purposes and 0.34 mills on each $1 of assessed valuation for the provisions of funding to Bethel Park Volunteer Fire Company and costs associated with the same.
[Amended 11-30-1994 by Ord. No. 11-30-94E]
62.2.1. 
Definitions.
1. 
ACT 146 — The Act of December 13, 1988, Public Law 1190, No. 146, codified as the First and Second Class County Property Tax Relief Act, 72 P.S. § 4749.1 et seq.
2. 
BOARD OF COMMISSIONERS — The Board of Commissioners of Allegheny County.
3. 
COUNTY — Allegheny County.
4. 
DEPARTMENT OF PROPERTY ASSESSMENT — The Allegheny County Department of Property Assessment, Appeals, Review and Registry of Allegheny County.
5. 
FIRST AND SECOND CLASS COUNTY PROPERTY TAX RELIEF ACT — See the definition of "Act 146" above.
6. 
GENTRIFICATION — An increase in market value of a property as a consequence of the refurbishing or the renovating of other residences or the construction of new residences in long established residential areas or areas of deteriorated, vacant or abandoned homes and properties throughout the county.
7. 
GENTRIFICATION PROGRAM — The granting to long-time owner/occupants of a principal residence of a tax exemption for that portion of the increase in market value exceeding 5% from the previously established market value due to gentrification.
8. 
LONG-TIME OWNER/OCCUPANT — Any person who for at least 10 continuous years has owned and 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.
9. 
MUNICIPALITY — The Municipality of Bethel Park.
10. 
PERSON — A natural person.
11. 
PRINCIPAL RESIDENCE — The dwelling place of a person, including the principal house and lot, and such lots as are used in connection therewith which attribute 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 the principal residence of the long-time owner/occupant.
12. 
TAX OFFICE — The Bethel Park Tax and Sewage Billing Office.
62.2.2. 
Exemption for assessment increases exceeding 5%. Any increase in the market value of real estate constituting the principal residence of a long-time owner/occupant which exceeds 5% from the previously established market value shall be considered to be attributable to gentrification and shall be exempted from the payment of municipality real property taxes. Any increase in value attributed to physical improvements of the property constituting the principal residence of a long-time owner/occupant shall not be exempted from municipality real property taxes.
62.2.3. 
Length of exemption. The term of the exemption granted under Section 62.2.2 of this article shall be for one tax year and subsequent years; however, if the market value of the property constituting the principal residence of a long-time owner/occupant is increased by more than 5% in subsequent years, the long-time owner/occupant will be required to reapply for participation in the gentrification program.
62.2.4. 
Participation in gentrification program. Any person paying real property taxes in the Municipality may apply to the Department of Property Assessment and the Tax Office for certification as a participant in the gentrification program authorized under this article. In order to be eligible for participation in the gentrification program established herein, the following conditions must be met:
1. 
The property must be owned and occupied by a long-time owner/occupant; and
2. 
The property must be the principal residence and domicile of a long-time owner/occupant.
62.2.5. 
Rules and regulations. The Municipal Manager shall have the authority to issue rules with respect to the administration of Gentrification Program established under this section. Such rules and regulations shall include, but not limited to, proof of residence, method of application for participation in the Gentrification Program and such other reasonable requirements and conditions as may be necessary to operate the Gentrification Program.
[Amended 6-11-2001 by Ord. No. 6-11-01A]
62.3.1. 
Definitions.
1. 
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., as amended.
2. 
COUNTY — Allegheny County.
3. 
DISABLED PERSON — A permanently disabled person.
4. 
ELIGIBLE TAXPAYER — A long-time owner/occupant of a principal residence in the Municipality of Bethel Park who is a single person, aged 60 or older during a calendar year in which Municipal real property taxes are due and assessed, or married persons if either spouse is 60 or older during a calendar year in which Municipal real property taxes are due and assessed, or a widow or widower aged 50 or older during a calendar year in which municipal real property taxes are due and assessed, or a disabled person aged 18 or older during a calendar year in which municipal real property taxes are due and assessed; and whose household income as defined by the Senior Citizen Rebate and Assistance Act[1] does not exceed $30,000.
[1]
Editor's Note: See 72 P.S. § 4751-1 et seq.
5. 
HOUSEHOLD INCOME — All income received by an eligible taxpayer and his or her spouse while residing in his or her principal residence during a calendar year for which the relief is claimed.
6. 
INCOME — All income from whatever source derived, including but not limited to, salaries, wages, bonuses, commissions, interest, dividends, IRA distributions, income from self-employment, alimony, support money, cash, public assistance and relief, the gross amount of any pensions or annuities, including railroad retirement benefits for calendar years prior to 1999, and 50% of railroad retirement benefits for calendar years 1999, and thereafter, all benefits received under the Federal Social Security Act (except Medicare benefits) for calendar years prior to 1999, and 50% of all benefits received under the Federal Social Security Act (except Medicare benefits) for calendar years 1999 and thereafter, 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 thereof, realized capital gains, net income from rentals, workers' compensation and the gross amount of loss-of-time insurance benefits, life insurance benefits and proceeds, except the first $5,000 of the total 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 or rent rebate or inflation dividend.
7. 
LONGTIME OWNER/OCCUPANT — A person who for at least 10 continuous years has owned and has occupied a dwelling place within the county as a principal residence and domicile, or any person who for at least five continuous years has owned and occupied a dwelling within the county 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.
8. 
PERSON — A natural person.
9. 
PRINCIPAL RESIDENCE — The dwelling place of a person, including the principal house and lot, and such lots as are used in connection therewith which are reasonably necessary for use of the dwelling as a home owned and occupied by a person. The term "principal residence" shall also include premises occupied by reason of ownership in a cooperative housing corporation, mobile homes which are assessed as realty for local property tax purposes and the land upon which the mobile home is situated and other similar living accommodations, as well as part of a multidwelling or multipurpose building and a part of the land upon which it is built. It shall also include premises occupied by a person and located on land owned by a nonprofit incorporated association, of which the person is a member, if the person is required to pay a pro rata share of the property taxes levied against the association's land. It shall also include premises occupied by a person if he is required by law to pay a property tax by reason of his or her ownership or rental (including a possessory interest) in the dwelling, the land, or both. An owner includes a person in possession under a contract of sale, deed of trust, life estate, joint tenancy, or tenancy in common or by reason of statutes of descent and distribution.
10. 
REAL ESTATE PROPERTY TAXES — All taxes on a principal residence (exclusive of municipal assessments, delinquent charges and interest due and payable during a calendar year).
11. 
SENIOR CITIZEN REBATE AND ASSISTANCE ACT — The Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at P.S. 72 § 4751-1 et seq.
62.3.2. 
Property tax rebate for eligible taxpayers. All eligible taxpayers in the Municipality of Bethel Park who are long-time owner/occupants shall be entitled to receive a discount limited to a maximum of 25% of Municipality of Bethel Park real estate property taxes for each year taxpayer(s) is/are eligible.
62.3.3. 
Participation in property tax rebate program. Any person paying property taxes in the Municipality may apply to the Municipal Manager for certification as a participant in the property tax rebate program authorized under this article. In order to be eligible to participate in the program, the person must meet the following conditions:
1. 
The person must be a single person aged 60 or older during a calendar year in which Municipal real property taxes are due and assessed; or be married persons with either spouse being 60 years of age or older during a calendar year in which municipal real property taxes are due and assessed; or be a widow or widower aged 50 years of age or older during a calendar year in which municipal real property taxes are due and assessed; or be a disabled person aged 18 or older during a calendar year in which municipal real property taxes are due and assessed;
2. 
The person must be a long-time owner/occupant;
3. 
The property owned by the person must be the principal residence and domicile of the resident;
4. 
The person's total household income does not exceed $30,000; and
5. 
The taxpayer must apply to the Manager of the Municipality of Bethel Park for certification under this program by June 30, of the year for which tax relief is being sought. A new application must be filed for each year relief is requested. The Municipality is permitted but is not required to rely on the list of qualified individuals for tax relief created and maintained by Allegheny County.
62.3.4. 
Rules and regulations. The Manager of the Municipality of Bethel Park shall have authority to issue rules and regulations with respect to the administration of the property tax rebate program established under this article. Such rules and regulations may include, but are not limited to, reasonable proof of household income, proof of residence, proof of age and any other reasonable requirements and conditions as may be necessary to operate the property tax rebate program. Proof of participation in Allegheny County's Senior Citizen Tax Relief Program shall be acceptable as proof that a person is eligible to participate in the Municipality of Bethel Park's Senior Citizen Tax Relief Program.