[Ord. 995, 12/10/2003; as amended by Ord. 1016, 12/13/2006, § 1]
This Subpart shall be known as the "Aspinwall Borough Property
Tax Gentrification Program."
[Ord. 995, 12/10/2003; as amended by Ord. 1016, 12/13/2006, § 1]
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq., as amended.
Same as Act 77 above.
The Borough of Aspinwall.
The Council of the Borough of Aspinwall.
A long-term owner/occupant residing in the Borough who is:
(1) a single person aged 60 or older during a calendar year in which
Borough real estate taxes are assessed and due and whose household
income does not exceed $30,000; or (2) married person, if either spouse
is 60 or older during a calendar year in which Borough real estate
taxes are assessed and due and whose household income does not exceed
$30,000.
All income received by an eligible taxpayer during a calendar
year.
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 50% of railroad retirement benefits, 50% of
all benefits received under the Federal Social Security Act (except
Medicare benefits), 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, net income
from rentals, workers' compensation, 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 governmental agency
or property tax or rent rebate or inflation dividend.
Any person who for at least 10 continuous years has owned
and occupied a dwelling place within the Borough as a principal residence
and domicile, or any person who for at least five years has owned
and occupied a dwelling place within the Borough as a principal residence
and domicile if that person received assistance in the acquisition
in the property as a part of a government or non-profit housing program.
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 property owner/occupant.
The Aspinwall Borough Property Tax Gentrification Program
enacted pursuant to Act 77 of 1993, as amended.
[Ord. 995, 12/10/2003]
All eligible taxpayers in Aspinwall Borough shall be entitled
to receive a discount limited to a maximum of 10% on Borough real
estate taxes for each year taxpayer(s) is/are eligible.
[Ord. 995, 12/10/2003]
1.
An application for the above-described limitation/benefit for Aspinwall
Borough shall be filed with the Borough Manager by February 1 of the
year which limitation/benefit is being sought.
2.
Which application shall be filed under oath and may request the following
information:
A.
Name of the property owner(s).
B.
Address of the property owner(s).
C.
Location of the property, which is the subject of the application.
D.
A statement as to whether the property is utilized as the principal
residence.
E.
The date of purchase of the property.
F.
A statement as to whether any portion of the property is used for
commercial purposes. For any property which is used for commercial
purposes, the application must include an explanation of the use of
the space and a floor plan, if any.
G.
If the property contains more than one living unit, the application
shall also state the number of units and whether or not the units
are made available for rental purposes.
H.
The age(s) and marital status of the applicant(s).
I.
Reasonable proof of household income.
J.
Any other reasonable information and/or conditions as may be necessary
to operate the program.
3.
One-Time Filing. Once approved, qualified applicant continues to
receive the limitation/benefit as long as applicant is the property
owner/occupant and is eligible for the program.
4.
Any property owner/occupant participating in the program must notify
the Borough of ownership changes or any other changes that affect
his/her eligibility for the program;
5.
The period of tax relief shall be for the tax year applied for which
the applicant(s) remains qualified and eligible for these guidelines.
[Ord. 995, 12/10/2003; as amended by Ord. 1016, 12/13/2006, § 1]
The Borough Manager shall be the sole administrator of the program
and shall have the exclusive authority to issue rules and regulations
with respect to the administration of the limitations of the program
established under this Subpart. The Borough Manager shall promptly
process the application and shall notify the applicant accordingly.
The Borough Manager may also require the applicant to supply such
other documentation as may be required to properly consider the application.
Any person aggrieved by the decision of Borough Manager has the right
to file an appeal to the Borough Council.
[Ord. 995, 12/10/2003]
All Aspinwall Borough taxpayers are eligible to receive a 2%
discount by paying annual Borough real estate taxes within two months
after the date of the Borough real estate tax notice, while the gross
or face amount of the Borough real estate taxes is due within four
months after the date of the Borough real estate tax notice. Said
payments not received by established collection dates will become
delinquent and subsequently liened as all other unpaid real estate
taxes.
[Ord. 995, 12/10/2003; as amended by Ord. 1016, 12/13/2006, § 1]
The guidelines, rules and regulations intended as aids to govern
the application and disposition of appeals of the Property Tax Gentrification
Program pursuant to Act 77 of 1993, as amended, may be amended at
any time unless such action results in depriving a party of substantial
rights.
[Ord. 1016, 12/13/2006, § 1]
This Subpart shall be known and cited as the "Homestead Property
Exclusion Program."
[Ord. 1016, 12/13/2006, § 1]
The definitions of terminology contained in the Homestead Property
Exclusion Program Act, 53 Pa.C.S.A. § 8581 et seq., as amended,
(the "Homestead Property Exclusion Program Act") are incorporated
herein by reference. All terminology contained in this Subpart and
all provisions of this Subpart shall be construed in accordance with
the Homestead Property Exclusion Program Act.
[Ord. 1016, 12/13/2006, § 1]
A homestead property exclusion is hereby created and established
pursuant to the Homestead Property Exclusion Program Act in order
to exclude a certain amount of the assessed value of any homestead
property in the Borough from Borough real estate taxes. The amount
of this homestead property exclusion may be set from time to time
by resolution of the Borough Council.
[Ord. 1016, 12/13/2006, § 1]
A farmstead property exclusion is hereby created and established
pursuant to the Homestead Property Exclusion Program Act in order
to exclude a certain amount of the assessed value of any farmstead
property in the Borough from Borough real estate taxes. The amount
of this farmstead property exclusion may be set from time to time
by resolution of the Borough Council. The exclusion for farmstead
property is in addition to any exclusion for homestead property for
which the dwelling on a subject farm may qualify.
[Ord. 1016, 12/13/2006, § 1]
The Allegheny County Office of Property Assessments, or its
successor, and the Borough Manager or his/her designee shall be responsible
for administering this Subpart. The Allegheny County Office of Property
Assessments and the Borough Manager shall have the authority to issue
regulations with respect to the administration and implementation
of this Subpart provided that such regulations comply with the Homestead
Property Exclusion Program Act.
[Ord. 1016, 12/13/2006, § 1]
The homestead and farmstead property exclusions established
under this Subpart may apply to the 2007 Borough real estate tax year
and all succeeding Borough real estate tax years.
