[Ord. 1471, passed 12-18-2017]
A real estate tax rate is levied by ordinance adopted for each fiscal (calendar) year.
[Ord. 717, passed 3-7-1977]
All taxpayers subject to the payment of real estate taxes to the Town shall be entitled to a discount of 2% from the amount of such tax upon making payment within two months after the date of the tax notice. All taxpayers who fail to make payment of such taxes 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 be collected by the tax collector.
The rates of discount and penalties established by this section shall become effective in 1977 and shall be effective for subsequent years unless changed by ordinance.
[Ord. 1317, passed 5-23-2005]
All taxpayers subject to the payment of real estate taxes to the Town who have their assessment increased by Allegheny County due to new construction on or additions to an existing building on the property will be subject to payment of tax on the additional assessed value retroactive to the first day of the month following the date on which an occupancy permit for said new building or addition was granted by the Town, subject to the following:
The Town must submit the interim request to Allegheny County within the fiscal year of the improvement.
The Town must send in the interim tax notice to the taxpayer within 10 days after receipt of the duplicate addition from Allegheny County. The additional valuation will be taxed at the Town's tax rate reduced proportionately to the number of months remaining in the fiscal year.
If the full amount is paid within two months after the date the notice is mailed, a discount of 2% will apply. If the full amount is paid within four months of the mailing date of the notice, no penalty may be imposed and the taxes cannot be considered delinquent, even if payment occurs after December 31.
[Ord. 1345, passed 7-2-2007]
Taxpayers that have been granted a homestead/farmstead exclusion under Act 1 ("Eligible Taxpayers") are eligible to pay current Town real property taxes in installments. The process through which an Eligible Taxpayer may choose to pay current Town real property taxes in installments is as follows:
The payment of the first installment by an Eligible Taxpayer on or before the first payment date set forth in (c) below shall be conclusive evidence of the intention of the Eligible Taxpayer to pay Town real property taxes via installments.
When a taxpayer fails to evidence an intention to pay Town real property taxes in installments as set forth in (a) and (c), the current Town real property taxes shall become due and payable and be collected as provided in the Act of May 25, 1945 (P.L. 1050, No. 394), known as the Local Tax Collection Law, subject to the discounts and penalties provided by that Act.
The taxpayer shall be required to pay Town real property taxes in accordance with the following installment schedule, with 1/3 of the total amount of Town real property taxes due to be paid on each of the installment payment dates:
If any installment is not paid when due, a penalty of 10% shall be added to each installment on the date when it becomes delinquent; provided, however, that if the property is turned over to the County for nonpayment of taxes or a lien is filed, the aforementioned penalty shall be replaced by the penalty and interest provided for in applicable law. This penalty shall be collected by the tax collector.
A taxpayer who is delinquent by more than 10 days or more than two installment payments shall be ineligible for the installment option in the following calendar year.