[Ord. 2105, 12/18/2017, Section 1[1]; amended by Ord. No. 2121, 12/17/2018; Ord. No. 2135, 12/16/2019; Ord. No. 2149, 12/21/2020; Ord. No. 2175, 12/20/2021; Ord. No. 2193, 12/19/2022; Ord. No. 2213, 12/18/2023]
The tax rate of said Borough on all valuations of real estate
assessed for Borough purposes for the year 2024 be, and the same is
hereby fixed, for general Borough purposes, at $0.01988 times the
valuation, or 19.88 mills.
[1]
Editor's Note: Ord. No. 2105 superseded all prior ordinances
establishing a real estate tax rate in the Borough.
[Ord. 2105, 12/18/2017, Section 2; amended by Ord. No. 2121, 12/17/2018; Ord. No. 2135, 12/16/2019; Ord. No. 2140, 4/20/2020;[1] Ord. No. 2149, 12/21/2020; Ord. No.
2175, 12/20/2021; Ord. No. 2193, 12/19/2022; Ord. No. 2213, 12/18/2023]
The taxes levied by the Borough of State College on real estate
for the year 2024 shall be discounted and shall have penalties as
follows:
a.
All taxpayers subjected to the payment of such taxes shall be entitled
to a discount of 2% from the amount of such tax upon making payment
of the whole amount thereof within two months after the date of the
tax notice.
b.
All taxpayers who shall fail to make payment of such taxes charged
against them for four months after the date of the tax notice shall
be charged a penalty of 10%, which penalty shall be added to the taxes
by the Tax Collector and shall be collected by him/her.
[1]
Editor's Note: This ordinance provided, in order to mitigate
the economic impact of COVID-19 on taxpayers: "A real estate tax payment
shall be considered 'late' if not paid within three (3) months of
the Face Date. For taxable year 2020 only, all late tax payments received
on or before September 30, 2020, shall be assessed a penalty of zero
percent (0%) of the taxpayer's tax liability. All late 2020 tax payments
received after September 30, 2020, shall be assessed a penalty of
ten percent (10%) of the taxpayer's tax liability."
[Ord. 1828, 12/20/2005, Section 1]
a.
Title. This Ordinance shall be known as cited as the "Homestead Property
Exclusion Program Ordinance."
b.
Definitions and Construction. 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 section and all provisions of this section shall be construed
in accordance with the Homestead Property Exclusion Program Act.
c.
Homestead Property Exclusion. A Homestead Property Exclusion is hereby
created and established pursuant to the Homestead Property Exclusion
Program Act for all applicable properties in the Borough. The initial
$25,000 of the assessed value of any homestead property in the Borough
is excluded from Borough real estate taxes.
d.
Administration and Regulations. The Centre County Assessment Office,
or its successor, and the Borough Manager, or his designee, shall
be responsible for administering this Ordinance. The Centre County
Assessment Office and the Borough Manager shall have the authority
to issue regulations with respect to the administration and implementation
of this Ordinance provided that such regulations comply with the Homestead
Property Exclusion Program Act.
e.
Applicability. The homestead property exclusions established under
this Ordinance shall apply to the 2006 Borough real estate tax year
and all succeeding Borough real estate tax years until further amended
as provided by law.
f.
Severability. If a final decision of a court of competent jurisdiction
holds any provision of this Ordinance or the application of any provision
to any circumstances to be invalid, illegal or unconstitutional, then
the other provisions of this Ordinance or the application of such
provision to other circumstances shall remain in full force and effect.
