As used in this article, the following terms shall have the meanings indicated:
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.
See the definition of "Act 77," above.
The Council of the Borough of Blawnox.
The Department of Property Assessment, Appeals and Review of Allegheny County, as set forth in Chapter 207 of the Administrative Code of Allegheny County.
Allegheny County, Pennsylvania.
A longtime owner/occupant of a principal residence in the Borough of Blawnox who is:
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
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
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
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.
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[1] (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.
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 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.
See the definition of "special tax provision," below.
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)]
A program of tax relief for eligible taxpayers authorized under Act 77, as amended, consisting of:
[1]
Editor's Note: See 42 U.S.C. § 301 et seq.