[Ord. 1241, passed 4-23-2001]
The Act of December 22, 1993, Public Law 529, No. 77, codified as the Allegheny Regional Asset District Law, PA. Stat. Ann. Tit. 16 § 6101-B et seq.
See the definition of "Act 77" above.
The Board of Property Assessment Appeals and Review of Allegheny County as set forth in Chapter 207 of the Administrative Code of Allegheny County.
Council of the Town of McCandless.
Allegheny County.
A longtime owner/occupant of a principal residence in the County who is: (1) a single person aged 60 or older during a calendar year in which County real property taxes are due and payable and whose household income does not exceed $30,000; or (2) married persons if either spouse is 60 or older during calendar year in which County real property taxes are due and payable whose combined household income does not exceed $30,000; or (3) an unmarried widow or widower aged 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 (4) 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, dividends, interest, bonuses, commissions, income from self-employment, IRA distributions, alimony, support money, cash public assistance and relief, the gross amount of any pensions or annuities, including railroad retirement benefits for the calendar years prior to 1999, and 50% of railroad retirement benefits for calendar years 1999 and thereafter, all benefits received under the Federal Social Security Act (except Medicare benefits) for calendar years prior to 1999, and 50% of all benefits received under the Federal Social Security Act (except medical benefits) for calendar years 1999 and thereafter, all benefits received under State Unemployment Insurance laws and Veteran's Disability payments, all interest received from the federal or any state government or any instrumentality or political subdivision thereof, realized capital gains, net income from rentals, worker's 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.
A Town property owner/occupant who, for at least 10 continuous years, has owned and occupied a dwelling place within the County 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 a part of a government or non-profit housing program.
The Office of Property Assessment of Allegheny County or such other entity performing the function of making valuations of real property for taxation purposes.
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 multi-dwelling or multi-purpose 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 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 Provisions" below.
The Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at Pa. Stat. Ann. Tit. 72, § 4751-1 et seq.
A program of tax relief for eligible taxpayers authorized under Act 77, as amended, consisting of a discount on the payment of Town of McCandless real property taxes.
Town of McCandless.
The Treasurer of Allegheny County.