[Adopted 6-19-2001 by Ord. No. 872 (Ch. 73, Art. IV, of the 1980 Code
of Ordinances)]
As used in this article, the following terms shall have the
meanings indicated:
The Board of Property Assessment Appeals and Review of Allegheny
County.
The Borough of East Pittsburgh.
A longtime owner/occupant of a principal residence in East
Pittsburgh Borough who is:
A single person 60 years of age or older during the calendar
year preceding the 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 was 60 years of age or older
during the calendar year preceding the 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 50 years of age or older during
the calendar year preceding the 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 18 years of age 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.
All income received by an eligible taxpayer while residing
in his or her principal residence during the calendar year preceding
the calendar year for which tax abatement is sought.
All income from whatever source derived, including, but not
limited to, salaries, wages, dividends, interest, bonuses, commissions,
income from self-employment, IRA distribution, 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[1] (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 under state unemployment insurance laws and veterans'
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, workers' 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 property owner/occupant who, for at least 10 continuous
years preceding the tax year in question, owns and has owned and occupied
the same dwelling place within the Borough for which tax abatement
is sought as a principal residence and domicile.
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 multidwelling or multipurpose 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 in common or by
reason of statutes of descent and distribution.
A program of tax relief for eligible taxpayers consisting
of a discount on the payment of Borough real property taxes.
The Real Estate Tax Collector of East Pittsburgh Borough.
[1]
Editor's Note: See 42 U.S.C. § 301 et seq.
A.
All eligible taxpayers in the Borough who are longtime owners/occupants
of a principal residence shall be deemed a separate class of subjects
of taxation and shall be entitled to the benefit of the special tax
provisions of this article.
B.
All eligible taxpayers in East Pittsburgh Borough who are longtime
owners/occupants shall be entitled to apply for and receive a discount
of 10% on the gross or face amount of Borough real property taxes
then due and owing by the eligible person during a tax year on an
eligible taxpayer(s) primary person residence; this discount shall
not be in derogation of the allowable 2% discount permitted to all
taxpayers for early payment.
Any person paying property taxes in the Borough may apply to
the Office of Property Assessment for certification as a participant
in the program authorized under this article. In order be eligible
to participate in the program, the person must meet the following
conditions:
A.
The person must be an eligible taxpayer as defined herein;
The Office of the Tax Collector and the Office of the Property
Assessment shall jointly promulgate rules and regulations for the
administration of the special tax provisions established under this
article. Such rules and regulations shall include, but not be limited
to, application procedures and deadlines, reasonable proof of household
income, proof of residence, ownership and occupancy of the primary
personal residence, provision for the tax bill or receipt for the
Borough real estate taxes owed or paid in connection with the primary
personal residence and any other requirements and conditions as may
be necessary to operate the property tax relief provided herein.
An appeal may be taken within 30 days from any determination
hereunder by the Office of Property Assessment to the Board of Property
Assessment.
