[Adopted 1-1-1995 by Ord. No. 1065; amended
in its entirety 5-10-2001 by Ord. No. 1122 (Ch. 236, Art. VII, of
the 1999 Code)]
1.
The following
words shall have the meaning given to them in County Ordinance No.
14-01:
A.
Act 77.
B.
Allegheny Regional
Asset District Law: see the definition of "Act 77" above.
C.
Board of Property
Assessment.
D.
Department of
Property Assessment: the Department of Property Assessment, Appeals,
Review and Registry of Allegheny County.
E.
Household income.
F.
Income.
G.
Office of Property
Assessment.
H.
Person.
I.
Primary personal
residence.
J.
Program.
K.
Senior Citizen
Rebate and Assistance Act.
L.
Special tax
provision.
M.
Treasurer.
2.
ASSESSMENT
BOROUGH
COUNCIL
COUNTY ORDINANCE NO. 14-01
ELIGIBLE TAXPAYER
A.
B.
C.
D.
LONGTIME OWNER/OCCUPANT
TAX COLLECTOR
As used in this
Part, the following terms shall have the meanings indicated:
The assessed value of property as determined by the Board
of Property Assessment.
The Borough of Homestead, Allegheny County.
The Borough's Council.
Ordinance No. 14-01 of Allegheny County, Pennsylvania, enacted
February 6, 2001.
A longtime owner/occupant of a principal residence in the
Borough who is:
A single person aged 60 or older during a calendar
year in which Borough real property taxes are due and payable and
whose household income does not exceed $30,000; or
Married persons, if either spouse is 60 or older
during a calendar year in which Borough real property taxes are due
and payable whose combined household income does not exceed $30,000;
or
An unmarried widow or widower aged 50 or older
during the calendar year in which Borough real property taxes are
due and payable and whose household income does not exceed $30,000;
or
A permanently disabled person aged 18 or older
during the calendar year in which Borough real property taxes are
due and payable and whose household income does not exceed $30,000.
A property owner/occupant who for at least 10 continuous
years has owned and occupied a dwelling place within the Borough as
a principal residence and domicile, or any person who for at least
five years has owned and occupied within the Borough 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's elected or appointed collector of real estate
taxes.
The Borough shall keep a true and correct copy
of County Ordinance No. 14-01 available in the office of the Borough
Secretary for inspection for purposes of interpreting this Part.
1.
Eligible taxpayers
shall be exempt from the payment of that portion of an increase of
real property taxes which is due to an increase in the market value
of the real property as a consequence of the refurbishing or renovating
of other residences or the construction of new residences in long-established
residential areas or areas of deteriorated, vacant or abandoned homes
and properties.
2.
Procedure. In
order to obtain the exemption provided for by this Part, the eligible
taxpayer must file with the Tax Collector a certified copy of the
certificate that he or she receives from the Treasurer or Office of
Property Assessment certifying the eligible taxpayer as a participant
in the program.
Ordinance No. 1065 shall remain in effect as
to those persons who are eligible for a limitation of assessment on
their residences thereunder[1] as of the date that this Part is enacted, but is repealed
in all other respects.
[1]
Editor's Note: Consult Borough records for
the provisions of Ord. No. 1065.
