[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.