[Ord. 342, 2/18/2002, § 1]
This Part 5B shall be known as the "Harmar Township Property
Tax Relief Ordinance."
[Ord. 342, 2/18/2002, § 2]
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., as amended.
Same as Act 77 above.
The Board of Supervisors of the Township of Harmar.
A long-term owner/occupant residing in the Township who is:
(A) a single person aged 60 or older during a calendar year in which
Township real estate taxes are assessed and due and whose household
income does not exceed $30,000; or (B) a married person, if either
spouse is 60 or older during a calendar year in which Township real
estate taxes are assessed and due and whose household income does
not exceed $30,000; or (C) an unmarried widow or widower aged 50 or
older during the calendar year in which Township real estate taxes
are assessed and due and whose household income does not exceed $30,000;
or (D) a permanently disabled person aged 18 or older during a calendar
year in which Township 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 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 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 Harmar Township Property Tax Relief Program enacted pursuant
to Act 77 of 1993, as amended.
The Township of Harmar.
[Ord. 342, 2/18/2002, § 3]
All eligible taxpayers in Harmar Township shall be entitled
to receive a discount limited to a maximum of 25% on the Township
real estate taxes for each year taxpayer(s) is/are eligible. This
discount shall not be in derogation of the allowable 2% discount permitted
to all taxpayers for early payment of real estate taxes.
[Ord. 342, 2/18/2002, § 4]
1.
An application for the above-described limitation/benefit for the
Township shall be filed by June 30 of the year which limitation/benefit
is being sought, or other date as set forth by the Allegheny County
Treasurer for applications under the Allegheny County Property Tax
Relief Program ("County Program").
2.
An application filed with the Allegheny County Treasurer for the
County Program shall be deemed to be an application for the Township
Program. Approval of a County Program application shall be deemed
to be approval of a Township Program application, unless otherwise
determined by the Board of Supervisors.
3.
The application shall be filed under oath and may request any information
required for the County Program.
4.
Any property owner/occupant participating in the Program must immediately
notify the Township 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. 342, 2/18/2002, § 5]
The Township Secretary 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 5B. The Township Secretary
may require the applicant to supply such other documentation as may
be required to properly consider the application. Any person aggrieved
by the decision of Township Secretary has the right to file an appeal
to the Board of Supervisors of the Township.
[Ord. 342, 2/18/2002, § 6]
All the Township taxpayers are eligible to receive a 2% discount
by paying annual Township real estate taxes by May 31 of each year,
while the gross or face amount of the Township real estate taxes is
due by July 31 of each year. Any such payments not received by established
collection dates will become delinquent and subsequently liened as
all other unpaid real estate taxes.
[Ord. 342, 2/18/2002, § 7]
The guidelines, rules and regulations intended as aids to govern
the application and disposition of appeals of the Township 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.
