[Adopted 9-12-2013 by Ord. No. O-6-2013; amended in its entirety 3-1-2023 by Ord. No. O-2-2023]
This article shall be known as the "Unity Township Senior Citizen's
Tax Rebate Expansion Ordinance."
These guidelines are approved and adopted for the continuing
implementation and administration of the "Unity Township Senior Citizen's
Tax Rebate Expansion Ordinance." The purpose of the ordinance is to
expand those property tax relief programs provided to the elderly
by the Commonwealth of Pennsylvania to other aging and economically
qualifying adults within the Township. The rebate authorizes an eligible
property owner to receive a full rebate of the amount paid by the
applicant in Township real property taxes only for the year in which
the application is made.
The rebate provided herein shall be available to any real property
owner where:
A.
One or more person named on the real estate tax duplicate issued
for the property is 65 years of age or older on January 1 of the year
in which the rebate application is made; and
B.
Such owner or owners have owned and resided on property within Unity
Township as their primary residence for a period of not less than
five consecutive years prior to the tax year in which the application
is made; and
C.
All real estate taxes for the property for which relief is requested
have been paid and no tax delinquency exists; and
D.
Regardless of the number of occupants of the property, the adjusted
gross income of the record owner or owners of the property for which
application is made is less than less than $80,000 for the year preceding
the year the application is made;
E.
The property is held in the name of a trust where (i) either the
settlors or beneficiaries of the trust currently occupy the property
as their permanent residence, (ii) such settlors or beneficiaries
are responsible for paying real estate taxes on the property they
are residing in, (iii) such settlors or beneficiaries meet all other
eligibility requirements set forth herein, and (iv) such settlors
or beneficiaries are authorized or legally entitled to make application
for the rebate under authority granted to them by or through the trust.
For any rebate request:
A.
Only one rebate shall be available for each applicant, regardless
of the number of properties owned by the applicant;
B.
The rebate shall only be available for the property which the applicant
identifies as their permanent residence; and
C.
The amount of the rebate is limited to the amount paid by the applicant
in Township real property taxes only for the year in which the application
is made.
D.
The rebate shall not apply to the county, school or fire taxes, or
any special assessment, assessed against the owner or owner's
property; and
E.
Property held in the name of an LP, LLC, corporation, or other business
entity shall not be eligible for the rebate.
Any person requesting a rebate shall make application for same
on a form to be provided by the Township. Along with the application,
the applicant shall provide:
A.
A copy of the paid receipt for the Township real property taxes for
the year in which application is made; and
B.
A copy of the applicant's deed for the property or trust agreement
establishing the applicant's standing to make application;
C.
A copy of the applicant's United States Internal Revenue Service
1040 Form showing the applicant's adjusted gross income for the
previous year or, if no return is filed due to disability, a copy
of the year-end statement, 1099 or other evidence of the amount received
in benefits for the prior year.[1]
[1]
For an application made for a rebate of 2023 Township Real
Property Taxes, the applicant would need to supply a copy of their
2022 Form 1040.
Applications for rebates shall be submitted to the Township
prior to July 31 in the year for which the rebate is sought.
The rebate program guidelines set forth herein shall be effective
for the 2023 tax year and shall continue in effect until modified
by official action of the Board of Supervisors of Unity Township.
