As used in this article, the following terms shall have the
meanings indicated:
ACT 77
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.
BOARD
The Council of the Borough of Blawnox.
BOARD OF PROPERTY ASSESSMENT
The Department of Property Assessment, Appeals and Review of Allegheny County, as set forth in Chapter
207 of the Administrative Code of Allegheny County.
COUNTY
Allegheny County, Pennsylvania.
ELIGIBLE TAXPAYER
A longtime owner/occupant of a principal residence in the
Borough of Blawnox who is:
A.
A single person aged 60 or older during a calendar year in which
Allegheny County and Blawnox Borough real estate property taxes are
due and payable and whose household income does not exceed $30,000;
or
B.
Married persons, if either spouse is 60 or older during a calendar
year in which Allegheny County and Blawnox Borough real estate property
taxes are due and payable whose combined household income does not
exceed $30,000; or
C.
An unmarried widow or widower age 50 or older during the calendar
year in which county real property taxes are due and payable and whose
household income does not exceed $30,000; or
D.
A permanently disabled person aged 18 or older during the calendar
year in which county real property taxes are due and payable and whose
household income does not exceed $30,000.
HOUSEHOLD INCOME
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
INCOME
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 thereof, realized capital
gains, rentals, workers' compensation and 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 a governmental
agency or property tax or rent rebate or inflation dividend.
LONGTIME OWNER/OCCUPANT
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.
PRIMARY PERSONAL RESIDENCE
The dwelling place and so much of the land or lots surrounding
it as is reasonably necessary for use of the dwelling as a home, owned
and occupied by a person. The term "primary personal residence" shall
also include premises occupied by reason of ownership in a cooperative
housing corporation, mobile homes which are assessed as realty for
local property tax purposes and the land upon which the mobile home
is situated, and other similar living accommodations, as well as part
of a multidwelling or multipurpose building and a part of the land
upon which it is built. It shall also include premises occupied by
a person and located on land owned by a nonprofit incorporated association,
of which the person is a member, if the person is required to pay
a pro rata share of the property taxes levied against the association's
land. It shall also include premises occupied by a person if he/she
is required by law to pay a property tax by reason of his or her ownership
or rental (including a possessory interest) in the dwelling, the land,
or both. An owner includes a person in possession under a contract
of sale, deed of trust, life estate, joint tenancy or tenancy in common
or by reason of statutes of descent and distribution.
PROGRAM
See the definition of "special tax provision," below.
SENIOR CITIZENS REBATE AND ASSISTANCE ACT
The Act of June 27, 2006, Public Law 1873, No. 1 (Spec. Sess.
No. 1), as amended, codified at 53 P.S. § 6926.1301 et seq.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
SPECIAL TAX PROVISIONS
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of:
A.
A discount on the payment of Blawnox Borough real property taxes;
and
B.
An installment payment program for the payment of Blawnox Borough
real property taxes.
Any person paying property taxes in the Borough of Blawnox may
apply to either the office of the Treasurer of Allegheny County or
to the office of Property Assessment of Allegheny County for certification
as a participant in the assessment relief program authorized under
this article. In order to be eligible to participate in the program,
the person must meet the following conditions:
A. The person must be a single person aged 60 years of age or older,
or be married persons with either spouse being 60 years of age or
older.
B. The person must be a longtime owner/occupant.
C. The property owned by the person must be the principal residence
and domicile of the resident.
D. The person's household income must not exceed $30,000.
The Allegheny County Department of Property Assessment and the
Borough's Manager shall have the authority to issue rules and regulations
with respect to the administration of the limitation of tax assessment
program established under this article. 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.
An appeal from any determination hereunder by the office of
the Treasurer or the office of Property Assessment shall be in accordance
with the Pennsylvania Local Agency Law.
The provisions of this article shall be severable. If any provision,
sentence, clause, section, or part thereof is determined to be illegal,
invalid, unconstitutional, or inapplicable to any person or circumstance
by a court of law of competent jurisdiction, such illegality, invalidity,
unconstitutionality or inapplicability shall not affect or impair
any of the remaining provisions, sentences, clauses, sections, or
parts thereof, or their application to other persons or circumstances.
It is hereby declared to be the legislative intent that this article
would have been adopted if such illegal, invalid, or unconstitutional
provision, sentence, clause, section, or parts thereof had not been
included therein, and if the person or circumstance to which this
article or any part thereof is inapplicable had been specifically
exempted therefrom.
If any provision of this article shall be determined to be unlawful,
invalid, void or unenforceable, then that provision shall be considered
severable from the remaining provisions of this article, which shall
be in full force and effect.
Any resolution or ordinance or part thereof conflicting with
the provisions of this article is hereby repealed so far as the same
affects this article.
The provisions of this article shall become effective on January
1, 2002.