[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 No. 2105 superseded all prior ordinances establishing a real estate tax rate in the Borough.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.