[Adopted 4-17-2001 by Ord. No. 1282]
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 County Regional Asset District Law, 16 P.S. § 6101-B
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 of Allegheny County.
The Borough of Etna.
Council of the Borough of Etna.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough of Etna, who is: (1) a single person aged 60 or older during
a calendar year in which county real property taxes are due and assessed;
or (2) married persons if either spouse is 60 or older during a calendar
year in which the Borough of Etna real property taxes are due and
assessed.
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, 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 10 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.
The Borough of Etna.
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, Public Law 104 No. 3, as amended,
codified at Pa. Stat. Ann. tit. 72, § 4751-1 et seq.[1]
[1]
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 Etna who are longtime
owner/occupants shall be entitled to have a 10% reduction in the assessment
on their principal residence if the eligible taxpayer meets the household
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 Borough of Etna may
apply to participate in the assessment limitation 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 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; and
D.
The person's household income 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 and the Borough of Etna's
Manager/Secretary shall have the authority to issue rules and regulations
with respect to the administration of the limitations of the 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.
This article shall enter into effect on April 17, 2001.
Any and all previous ordinances which are inconsistent with
the terms and provisions of this article are hereby repealed.
