[Adopted 9-8-1992 by Ord.
No. 1804]
[1]
Editor's Note: Former Article VII, Landfill Business Tax,
adopted 1-12-1988 by Ord. No. 1610 and amended 9-13-1988 by Ord. No.
1641, was repealed 10-13-1992 by Ord. No. 1810.
A.
A longtime owner-occupant of property within the Municipality of
Monroeville shall be exempt from the payment of property tax to the
Municipality of Monroeville for that portion of an increase in assessed
valuation which is attributed to an increase in the market value of
a property which exceeds 5% from the previously established market
value as a result of the refurbishing or renovating of other residences
or the construction of new residences in the Municipality of Monroeville.
An increase in assessed valuation as a result of the physical improvement
of the subject property shall be excluded from consideration for an
exemption hereunder.
B.
An exemption of payment of an increase in real property taxes granted
pursuant to this article shall be limited to real property which meets
all of the following conditions:
(1)
The property is owned and occupied by a longtime owner-occupant.
(2)
The property is the principal residence and domicile of the longtime
owner-occupant.
(3)
A longtime owner-occupant is 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.
(4)
A principal residence is 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.
For purposes of this article, the term may also include 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 longtime owner-occupant.
(5)
A person is any natural person, excluding a corporation, partnership,
condominium association or cooperative.
(6)
The owner-occupant has been granted tax gentrification approval by
the County of Allegheny.
C.
After November 30, 1993, any person seeking an exemption hereunder
shall submit to the Municipality of Monroeville's Tax Collector the
tax gentrification approval form as issued by the Board of Assessment
of Allegheny County within 30 days of receipt of the Assessment Board's
approval.
[Amended 8-10-1993 by Ord. No. 1845]
D.
The term of the exemption shall be for one tax year and subsequent
years; however, if the market value is increased by more than 5% in
subsequent years, the property owner will be required to reapply.
E.
The Tax Collector shall promptly process the application and shall
notify the applicant of its decision. The Tax Collector may also require
the applicant to supply such other documentation as may be required
to properly consider the application.
[Added 12-12-2000 by Ord.
No. 2170; amended 4-10-2001 by Ord. No. 2183; 1-13-2004 by Ord. No. 2288]
A.
Ordinance Nos. 1845 of 1993, 2170 of 2000, and 2183 of 2001 are hereby
affirmed to the extent they are consistent with the terms and conditions
of this amendment to this section.
B.
The qualifying age on the adoption of this amendment to this section
shall be at age 60.
C.
The income level for those qualifying shall be $30,000, of which
50% of the same can be social security income.
D.
The applicant must own one or more primary residences for the past
10 years.
E.
A flat thirty-percent abatement across-the-board tax reduction is
hereby authorized.
F.
The additional discount shall be available, if paid in full of the
year the tax is due; the face amount is due on April 30 of the taxable
year.
G.
There shall be a one-time filing, and once approved, the applicant
qualifies as long as the applicant owns the property.
H.
The filing deadline for qualification is June 30 of each tax year.
J.
This amended section shall be effective January 23, 2004.
