[Adopted 3-13-1995 by Ord. No. 525]
As used in this part 8, the following terms shall have the meanings
indicated:
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the "Allegheny Regional Asset District Law," 16 P.S. § 6101
et seq.
See the definition of "Act 77" above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
The Borough of Sharpsburg.
The Council of the Borough of Sharpsburg.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough of Sharpsburg, who is:
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
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 hereof, 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 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
or has occupied the same dwelling place as a principal residence and
domicile or any person who, for at least five years, has owned and
occupied the same dwelling as a principal residence and domicile if
that person received assistance in the acquisition of the property
as 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 longtime owner/occupant.
The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified
at 72 P.S. § 4751-1 et seq.[1]
[1]
Editor's Note: The former Senior Citizens Property Tax Assistance
Act, 72 P.S. §§ 4751-1 through 4751-12, was repealed 6-27-2006
by P.L. 1873, No. 1. See now the Senior Citizens Property Tax and
Rent Rebate Assistance Act, 53 P.S. § 6926.1301 et seq.
All eligible taxpayers in the Borough of Sharpsburg who are
longtime owners/occupants shall be entitled to have the assessment
on their principal residence maintained at or limited to the amount
determined by the Department of Property Assessment for the calendar
year 1993 if the eligible taxpayer meets the household's income limits
for qualification for any amount of property tax rebate under the
Senior Citizens Rebate and Assistance Act.
Any person paying property taxes in the County may apply to
the Department of Property Assessment for certification as a participant
in the assessment limitation program authorized under this part. In
order to be eligible to participate in the program the person must
meet the following conditions:
1.
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.
2.
The person must be a longtime owner/occupant.
3.
The property owned by the person must qualify him or her to receive
any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
The Department of Property Assessment shall have the authority
to issue rules and regulations with respect to the administration
of the limitation of tax assessment program established under this
part. Such rules and regulations shall include, but not be limited
to, reasonable proof of household income, proof of residence, proof
of qualification for or receipt of a property tax rebate under the
Senior Citizens Rebate and Assistance Act and any other reasonable
requirements and conditions as may be necessary to operate the tax
assessment limitation program.
