[Adopted 7-16-2002 by Ord. No. 740-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, PA Stat. Ann. Title
16 § 6101-B et seq., and amended by Act 77 of 2000.
Allegheny County.
A permanently disabled person.
A longtime owner/occupant of a principal residence in the
Borough of Cheswick who is a single person, aged 62 or older during
a calendar year in which real property taxes are due and assessed;
or married persons if either spouse is 62 or older during a calendar
year in which real property taxes are due and assessed and whose household
income does not exceed $25,000.
All income received by an eligible taxpayer and his or her
spouse 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, interest, dividends,
IRA distributions, income from self-employment, alimony, support money,
cash, public assistance and relief, the gross amount of any pensions
or annuities, including railroad retirement benefits for 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 Medicare benefits) for calendar years 1999 and thereafter,
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
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 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 is defined as any person who has
owned one or more primary residence continuously for at least a ten-year
period, or any person who for at least five years has owned and occupied
a dwelling place as a principal residence and domicile if that person
received assistance in the acquisition of the property as a 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 a longtime owner/occupant.
[1]
Editor's Note: See 42 U.S.C. § 301 et seq.
All eligible taxpayers in the Borough of Cheswick who are longtime
owner/occupants shall be entitled to receive a discount limited to
a maximum of 15% of the Borough of Cheswick property taxes for each
year taxpayer(s) is/are eligible as determined by the Allegheny County
Senior Citizen Tax Relief Program.
Any person paying property taxes in the may apply to the Borough
Secretary for certification as a participant in the property tax rebate
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 62 or older during a calendar
year in which Borough real property taxes are due and assessed; or
be married persons with either spouse being 62 years of age or older
during a calendar year in which real property taxes are due and assessed.
B.
The person must be a longtime owner/occupant; and
C.
The property owned by the person must be the principal residence
and domicile of the resident; and
D.
The person's household income does not exceed $25,000; and
E.
The taxpayer(s) has/have qualified for receipt of a property tax
rebate under the Allegheny county Senior Citizen Tax Relief Program.
The Secretary shall have authority to issue rules and regulations
with respect to the administration of the property tax rebate 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 Allegheny County Senior Citizen Tax Relief Program
and any other reasonable requirements and conditions as may be necessary
to operate the property tax rebate program.
This article shall enter into effect immediately.
Any and all previous ordinance(s) which are inconsistent with
the terms and provisions of this article are hereby repealed.
