[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]
(a)
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.
(b)
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.
(c)
Effect of failure to receive real estate tax notice.
[Added 12-12-2022 by Ord. No. 1530]
(1)
As provided in Section 7 of the Local Tax Collection Law, 72
P.S. § 5511.7, except as set forth in Subsection (c)(2)
of this section, failure to receive notice shall not relieve any taxpayer
from the payment of any taxes imposed by any taxing district, and
such taxpayer shall be charged with his taxes as though he had received
notice.
(2)
Waiver of additional charges pursuant to Act 57 of 2022.
A.
Pursuant to Act 57 of 2022,[1] the Tax Collector shall waive additional charges for real
estate taxes beginning in the first tax year after the effective date
of Act 57 of 2022, if the taxpayer does all of the following:
1.
Provides a waiver request of additional charges to the Tax Collector
in possession of the claim within 12 months of a qualifying event;
2.
Attests that notice was not received;
3.
Provides the Tax Collector in possession of the claim with one
of the following:
(A)
A copy of the deed showing the date of real property
transfer; or
(B)
A copy of the title following the acquisition of
a mobile or manufactured home subject to taxation as real estate showing
the date of issuance or a copy of an executed lease agreement between
the owner of a mobile or manufactured home and the owner of a parcel
of land on which the mobile or manufactured home will be situated
showing the date the lease commences; and
4.
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
[1]
Editor's Note: 72 P.S. § 5511.7.
B.
Requests for waiver of additional charges pursuant to this section
shall be made on a form provided by the Pennsylvania Department of
Community and Economic Development, available upon request from the
Town, which form shall include a space for attestation by the taxpayer.
C.
A taxpayer granted a waiver and paying real estate tax as provided
in this subsection shall not be subject to an action at law or in
equity for an additional charge, and any claim existing or lien filed
for an additional charge shall be deemed satisfied.
D.
A Tax Collector that accepts a waiver and payment in good faith
in accordance with this subsection shall not be personally liable
for any amount due or arising from the real estate tax that is the
subject in the waiver.
E.
ADDITIONAL CHARGE
QUALIFYING EVENT
1.
2.
TAX COLLECTOR
As used in this section, the following words and phrases shall
have the meanings given to them in this subsection unless the context
clearly indicates otherwise:
Any interest, fee, penalty or charge accruing to and in excess
of the face amount of the real estate tax as provided in the real
estate tax notice.
For purposes of real property, the date of transfer of ownership.
For purposes of manufactured or mobile homes, the date of transfer
of ownership or the date a lease agreement commences for the original
location or relocation of a mobile or manufactured home on a parcel
of land not owned by the owner of the mobile or manufactured home.
The term does not include the renewal of a lease for the same location.
A tax collector as defined in Section 2 of the Local Tax
Collection Law, 72 P.S. § 5511.2, a delinquent tax collector
as provided in Section 26a of the Local Tax Collection Law, 72 P.S.
§ 5511.26a, the tax claim bureau or an alternative collector
of taxes as provided in the Real Estate Tax Sale Law, 72 P.S. § 5860.101,
et seq., an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against the person or property of the taxpayer for
the real estate tax or amounts, liens or claims derived from the real
estate tax.
[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:
(a)
The Town must submit the interim request to Allegheny County within
the fiscal year of the improvement.
(b)
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.
(c)
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:
(a)
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.
(b)
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.
(c)
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:
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First payment due date
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August 31
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Second payment due date
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October 31
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Third payment due date
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December 31
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(d)
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.
(e)
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.
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The Town shall provide an annual notice of information regarding
the payment of Town real property taxes in installments and the dates
on which the installment payments are due or delinquent on the tax
notice sent to the homestead and farmstead property owners.
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