[Adopted 4-19-2005 by Ord. No. 1292]
This article shall be known as the "Avalon Borough Senior Citizen
Tax Rebate Ordinance."
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 the definition of "Act 77" above.
The Borough Council of the Borough of Avalon.
A long-time owner/occupant of a principal residence in Avalon
Borough who is:
A single person aged 65 or older during a calendar year in which
Avalon Borough real property taxes are assessed and paid; or
Married persons if either spouse is age 65 or older during a
calendar year in which Avalon Borough real property taxes are assessed
and paid; or
A widow or widower who is 50 years of age or older during a
calendar year in which Avalon Borough real property taxes are assessed
and paid; or
A permanently disabled person 18 years of age or older during
a calendar year in which Avalon Borough real property taxes are assessed
and paid.
All income received by an eligible taxpayer while residing
in his or her principal residence during the preceding calendar year
for which a rebate is claimed as shown on the Commonwealth of Pennsylvania
Property Tax or Rent Rebate Program Form.
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, the gross
amount of any pensions or annuities including railroad retirement
benefits, all benefits received under the Federal Social Security
Act (except Medicare benefits), 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, 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), 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.
Any person who for at least 10 continuous years has owned
and occupied the same dwelling place as a principal residence and
domicile in Avalon Borough.
Avalon Borough.
A person who is unable to engage in any substantial gainful
activity by reason of any medically determinable physical or mental
impairment which can be expected to continue indefinitely as verified
by a sworn declaration of such status.
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.
Borough of Avalon real estate property taxes paid to the
Tax Collector of Avalon Borough.
The Act of June 27, 2006, P.L. 1873, No. 1, as amended, codified
at 53 P.S. § 6926.1301.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The elected Treasurer for Avalon Borough.
The surviving wife or the surviving husband, as the case
may be, of a deceased individual and who has not remarried as verified
by a sworn declaration of such status.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
All eligible taxpayers in the Borough of Avalon who are long-time
owner/occupants shall be entitled to have a portion of their Borough
of Avalon real estate property taxes rebated if the eligible taxpayer
meets the household income limits and qualifies for a property tax
rebate under the Senior Citizens Property Tax and Rent Rebate Assistance
Act.
Any eligible taxpayer paying property taxes to the Borough of
Avalon may apply to the Township Treasurer and participate in the
tax rebate 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 aged 65 or older; or be married
persons with either spouse being 65 years of age or older; and
B.
The person must be a long-time owner/occupant; and
C.
The property owned by the person must be the principal residence
and domicile of the resident; and
D.
If the person or his spouse is not 65 years of age or older, the
person must be an eligible widow, widower or permanently disabled
person as defined herein; and
E.
The person's household income must qualify him or her to receive
a property tax rebate under the Senior Citizens Rebate and Assistance
Act and the annual income cannot exceed the income guidelines of said
Act; and
F.
The taxpayer must have paid his Avalon Borough real estate property
taxes in full during the calendar year in which a tax rebate is claimed;
and
G.
Income eligibility under the Senior Citizens Property Tax and Rent
Rebate Assistance Act must exist in the preceding calendar year for
which a real estate property tax rebate is claimed; and
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
H.
An eligible taxpayer must request the real estate property tax rebate
in the same calendar year in which the real estate property tax is
paid.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The Borough's Manager/Secretary shall have the authority to
issue rules and regulations with respect to the administration of
the tax rebate program established under this article. Such rules
and regulations shall include, but not be limited to, reasonable proof
of household income, proof of residence, proof of qualification for
and receipt of a property tax rebate under the Senior Citizens Property
Tax and Rent Rebate Assistance Act, receipt showing payment of Avalon
Borough real estate property taxes for the current year, verification
of status as widow, widower or permanently disabled person, and any
other reasonable requirements, conditions and forms as may be necessary
to operate the tax rebate program.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Eligible taxpayers are entitled to claim a rebate of Avalon
Borough property taxes beginning in 2006 in an amount determined by
the percentage factor set forth in the Senior Citizens Property Tax
and Rent Rebate Assistance Act, the maximum rebate of which shall
not exceed the amount set forth annually by resolution of the Avalon
Borough Council.
This article is effective January 1, 2006, and shall include
Avalon Borough real estate property taxes paid to Avalon Borough in
calendar year 2006.
