[Ord. 907, 1/27/2001, § 1]
This Part shall be known as the "Forest Hills Borough Property
Tax Relief Ordinance."
[Ord. 907, 1/27/2001, § 2; as amended by Ord. 977,
6/18/2008, § 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 Forest Hills Borough.
The Council of the Forest Hills Borough.
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 County of Allegheny, Pennsylvania,
as a principal residence and domicile, or any person who for at least
five years has owned and occupied a dwelling place within the County
of Allegheny, Pennsylvania, as a principal residence and domicile
if that person received assistance in the acquisition in the property
as a part of a government or nonprofit 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 Forest Hills Borough Property Tax Relief Program enacted
pursuant to Act 77 of 1993, as amended.
[Ord. 907, 1/27/2001, § 3]
All eligible taxpayers in Forest Hills 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. 907, 1/27/2001, § 4; as amended by Ord. 977,
6/18/2008, § 2]
1.
An application for the limitation/benefit set forth in § 24-703 of the Forest Hills Borough Code of Ordinances shall be filed with the County of Allegheny, Pennsylvania, in accordance with County of Allegheny, Pennsylvania, Ordinance No. 33-00, as amended.
2.
The Borough shall obtain a list of all qualified applicants/residents
maintained by the County of Allegheny.
3.
One-Time Filing. Once approved, the qualified applicant/resident
continues to receive the limitation/benefit as long as the applicant/resident
is the property owner/occupant and the applicant/resident continues
to appear on the list of qualified applicant/resident maintained by
the County of Allegheny.
4.
Property owner/occupant must notify the Borough of ownership changes.
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. 907, 1/27/2001, § 5; as amended by Ord. 977,
6/18/2008, § 3]
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 Part. The Borough Manager shall obtain a list
of all qualified applicants/residents maintained by the County of
Allegheny and shall notify the applicant accordingly.
[Ord. 907, 1/27/2001, § 6]
All Forest Hills Borough taxpayers are eligible to receive a
2% discount by paying annual Borough real estate taxes by April 30
of each year, while the gross or face amount of the Borough real estate
taxes is due by June 30 of each year. Said payments not received by
established collection dates will become delinquent and subsequently
limed as all other unpaid real estate taxes.
[Ord. 907, 1/27/2001, § 7]
The guidelines, rules and regulations intended as aids to govern
the application and disposition of appeals of the Property Tax Relief
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.
