[Adopted 12-20-1994 by Ord. No. 695-C]
As used in this article, the following terms shall have the
meanings indicated:
The Act of December 22, 1993, Public Law 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq.
See the definition of "Act 77" above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review.
The Board of Commissioners of Allegheny County.
Allegheny County.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in Allegheny
County who is a single person aged 65 or older during a calendar year
in which county real property taxes are due and assessed; or married
persons if either spouse is 65 or older during a calendar year in
which county real property taxes are due and assessed.
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, bonuses, commissions, income from self-employment,
alimony, support money, cash public assistance and relief, the gross
amount of any pensions or annuities, including railroad retirement
benefits, all benefits received under the Federal Social Security
Act[1] (except Medicare benefits), all benefits received 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 hereof, realized capital
gains, rentals, workmen'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.
Any person who, for at least 10 continuous years, has owned
or has occupied the same dwelling place 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 part of a government or nonprofit housing program.
A natural person.
The dwelling place of a person, including the principal house
and lot, and such lots as are used in connection therewith which contribute
to its enjoyment, comfort and convenience; or a building with a maximum
of one commercial establishment and a maximum of three residential
units, of which one residential unit must be a principal residence
of the longtime owner/occupant.
The Act of March 11, 1971, Public Law 104, No. 3, as amended,
codified at 72 P.S. § 4751-1 et seq.[2]
All eligible taxpayers in the Borough of Cheswick who are longtime
owner/occupants shall be entitled to have the assessment on his or
her principal residence maintained at or limited to the amount determined
by the Department of Property Assessment for the calendar year 1993
if the eligible taxpayer meets the household income limits for qualification
for any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
Any person paying property taxes in the Borough of Cheswick
may apply to the Borough for certification as a participant in the
assessment limitation program authorized under this article. In order
to be eligible to participate in the program, the person must meet
the following conditions:
A.
The person must be a single person aged 65 or older; or be married
persons with either spouse being 65 years of age or older.
B.
The person must be a longtime owner/occupant.
C.
The property owned by the person must be the principal residence
and domicile of the resident.
D.
The person's household income must qualify him or her to receive
any amount of property tax rebate under the Senior Citizens Rebate
and Assistance Act.
The Borough of Cheswick shall have the authority to issue rules
and regulations with respect to the administration of the limitation
of tax assessment program established under this article. Such rules
and regulations shall include, but not limited to, reasonable proof
of household income, proof of residence, proof of qualification for
or receipt of a property tax rebate under the Senior Citizens Rebate
and Assistance Act and any other reasonable requirements and conditions
as may be necessary to operate the tax assessment limitation program.
