[HISTORY: Adopted by City Council of the City of Harrisburg 12-18-2012 by Ord. No. 16-2012. Amendments noted where applicable.]
[Amended 12-17-2013 by Ord. No. 34-2013; 2-11-2014 by Ord. No.
2-2014; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016; 12-19-2017 by Ord. No. 13-2017[1]; 12-27-2018 by Ord.
No. 9-2018[2]; 12-14-2020 by Ord. No. 12-2020[3]; 2-15-2022 by Bill No. 3-2022[4]; 12-13-2022 by Bill No. 13-2022[5]]
There is hereby levied and assessed against all land within
the City of Harrisburg, which is taxable for City purposes, exclusive
of buildings and site improvements located thereon, if any, and upon
all persons owning said land, a tax at the rate of Thirty and Ninety-Seven
Hundredths Mills (.03097) per dollar for the fiscal year 2023. For
purposes of computing said tax, the valuation of said land as taken
from other books and records of the Dauphin County Assessor of Taxes
shall be used. Said tax amounts to Three Dollars and Nine and Seven
Tenths Cents ($3.097) on each $100.00 of assessed value.
[1]
Editor's Note: This ordinance also provided that it would
expire 12-31-2018 unless extended by approval of City Council.
[2]
Editor's Note: This ordinance also provided that it would
expire 12-31-2019 unless extended by approval of City Council.
[3]
Editor's Note: This ordinance also provided that it would
expire 12-31-2021 unless extended by approval of City Council.
[4]
Editor's Note: This ordinance also provided that it would
expire 12-31-2022 unless extended by approval of City Council.
[5]
Editor's Note: This ordinance also provided that it would
expire 12-31-2023 unless extended by approval of City Council.
[Amended 4-9-2013 by Ord. No. 3-2013; 12-17-2013 by Ord. No.
34-2013; 2-11-2014 by Ord. No. 2-2014; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016; 12-19-2017 by Ord. No. 13-2017[1]; 12-27-2018 by Ord.
No. 9-2018[2]; 12-14-2020 by Ord. No. 12-2020[3]; 2-15-2022 by Bill No. 3-2022[4]; 12-13-2022 by Bill No. 13-2022[5]]
There is hereby levied and assessed against all buildings and
site improvements, whether residential, commercial or otherwise, within
the City of Harrisburg, which are taxable for the City purposes, exclusive
of the land on which such buildings and site improvements are located
and upon all persons owning such buildings and site improvements,
a tax at the rate of Five and Sixteen Hundredths Mills (.005160) per
dollar for fiscal year 2023. For purposes of computing said tax, the
valuation of said buildings and site improvements as taken from the
books and records of the Dauphin County Tax Assessment Office shall
be used. Said tax amounts to Fifty-One and Six Tenths Cents ($.516)
on each $ 100.00 of assessed value.
[1]
Editor's Note: This ordinance also provided that it would
expire 12-31-2018 unless extended by approval of City Council.
[2]
Editor's Note: This ordinance also provided that it would
expire 12-31-2019 unless extended by approval of City Council.
[3]
Editor's Note: This ordinance also provided that it would
expire 12-31-2021 unless extended by approval of City Council.
[4]
Editor's Note: This ordinance also provided that it would
expire 12-31-2022 unless extended by approval of City Council.
[5]
Editor's Note: This ordinance also provided that it would
expire 12-31-2023 unless extended by approval of City Council.
[Amended 4-9-2013 by Ord. No. 3-2013; 12-17-2013 by Ord. No.
34-2013; 2-11-2014 by Ord. No. 2-2014; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016; 12-19-2017 by Ord. No. 13-2017[1]; 12-27-2018 by Ord.
No. 9-2018[2]; 12-14-2020 by Ord. No. 12-2020[3]; 2-15-2022 by Bill No. 3-2022[4]; 12-13-2022 by Bill No. 13-2022[5]]
A.
For general revenue, 0.004096 mill or $0.4096 on each $100 of assessed
value.
B.
For payment of debt service, i.e., payment on bonded indebtedness,
0.003353 mill or $0.3353 on each $100 of assessed value.
C.
For a contribution to all City Pension Plans, 0.000764 mill or $0.0764
on each $100 of assessed value.
D.
For a contribution for recreation purposes, 0.002483 mill or $0.2483
on each $100 of assessed value.
[1]
Editor's Note: This ordinance also provided that it would
expire 12-31-2018 unless extended by approval of City Council.
[2]
Editor's Note: This ordinance also provided that it would
expire 12-31-2019 unless extended by approval of City Council.
[3]
Editor's Note: This ordinance also provided that it would
expire 12-31-2021 unless extended by approval of City Council.
[4]
Editor's Note: This ordinance also provided that it would
expire 12-31-2022 unless extended by approval of City Council.
[5]
Editor's Note: This ordinance also provided that it would
expire 12-31-2023 unless extended by approval of City Council.
[Amended 4-9-2013 by Ord. No. 3-2013]
A.
The City
Treasurer is hereby authorized and empowered to discount 2% upon the
City tax of every person whose name appears upon the City duplicate
for the fiscal year upon the payment within two months after the date
of the tax notice of the taxes due from such person or persons. All
taxpayers who fail to make payment of any such taxes charged against
them for four months after the date of the tax notice shall be charged
a penalty of 10%, which penalty shall be added to the taxes and collected
by the City Treasurer.
B.
Current City taxes may hereinafter be paid in not more than four installments. The first installment shall be due on or before February 10 of the tax year, the second installment on or before April 10, the third installment on or before June 10 and the last installment August 10. Any installment not paid on or before the due date shall be deemed delinquent. There shall be no discount period allowed. To any installment which is delinquent (not paid on or before the due date provided herein) shall be added a penalty of 10%, which shall be collected by the City Treasurer. The payment of the first installment by a taxpayer before the same becomes delinquent shall conclusively evidence an intention to pay such taxes on the installment plan, as provided by this subsection. Where a taxpayer shall fail to evidence an intention to pay on the installment plan as herein provided, such taxes shall become due and payable and be collected as provided in Subsection A, subject to the discounts and penalties provided thereby. No partial payment of any installment shall be accepted. Persons who miss an installment other than the first installment may reinstate their plan by paying the amount of all delinquent installments, plus penalty, and remaining current in the plan.
[Added 4-9-2013 by Ord. No. 3-2013]
A.
Whenever there is any construction of a building or buildings in the City not otherwise exempt after January 1 of any year and such building is not included in the tax duplicate of the City, the authority responsible for assessments in the City shall, in accordance with the provisions of Chapter 5-103, cause to be inspected and reassessed, subject to the right of appeal and adjustment as provided by law, all taxable real estate in the City to which major improvements have been made after January 1 of each year and give notice of such reassessments with 10 days to the Chief Assessor of Dauphin County, the City and the property owner. Such property shall then be added to the duplicate and shall be taxable for City purposes at the reassessed valuation for the period between July 1 and December 31 of that year. The Chief Assessor of the County of Dauphin shall furnish a certified copy of the additions or revisions to the City, and thereafter the City shall notify the owner of the property of the amount of real estate taxes due the City.
B.
In the
event that taxable property in the City is demolished or otherwise
devalued during the period between January 1 and June 30 of a given
year and the City receives notice of reassessment thereof, such property
shall, upon petition by the property owner, be added to the duplicate
and shall be taxable for City purposes at the reassessed valuation
for the period between July 1 and December 31 of that year.
[Amended 4-9-2013 by Ord. No. 3-2013; 12-17-2013 by Ord. No.
34-2013; 2-11-2014 by Ord. No. 2-2014; 1-13-2015 by Ord. No. 1-2015; 1-13-2015 by Ord. No. 1-2015; 2-11-2016 by Ord. No. 2-2016; 12-19-2017 by Ord. No. 13-2017[1]; 12-19-2017 by Ord.
No. 13-2017[2]; 12-14-2020 by Ord. No. 12-2020[3]; 2-15-2022 by Bill No. 3-2022[4]; 12-13-2022 by Bill No. 13-2022[5]]
A.
ASSESSED VALUE
ELIGIBLE TAXPAYER
(1)
(2)
(a)
(b)
HOUSEHOLD INCOME
INCOME
PERSON
POVERTY GUIDELINES
PRINCIPAL RESIDENCE
PROPERTY TAX REBATE
Definitions:
The taxable value of property as determined by the Dauphin
County Board of Property Assessment, Appeals and Review.
An owner and occupant of a principal residence in the City
of Harrisburg who is:
A single person 65 years of age or older during a calendar year
in which the City of Harrisburg real property taxes are due and assessed;
or
Married persons in either of the following situations:
Both spouses are the deeded owners and either one or both are
65 years of age or older during a calendar year in which the City
of Harrisburg real property taxes are due and assessed; or
One spouse is the deeded owner and that spouse is 65 or older
during a calendar year in which the City of Harrisburg real property
taxes are due and assessed.
All income received by an eligible taxpayer 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 ( 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 thereof, realized capital
gains, 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 payment], 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 government
agency or property tax or rent rebate or inflation dividend.
A natural person.
The gross amount of income based on size of household as
determined by the United States Department of Health and Human Services
to determine the number of Americans living in poverty and to determine
financial eligibility for certain programs.
The dwelling house of the eligible taxpayer including the
principal house and lots used in connection therewith, which contribute
to enjoyment, comfort and convenience.
B.
Participation
in the Senior Citizen Property Tax Rebate Program.
(1)
Any
eligible taxpayer paying property taxes in the City of Harrisburg
whose total household income does not exceed the poverty guidelines
may apply to the Office of the City Treasurer for a property tax rebate.
For purposes of calculating total household income, the applicant
shall use only 50°% of applicable Social Security Benefits, SSI
Benefits, and Railroad Retirement Benefits.
(2)
In
order to be eligible to participate in the Senior Citizen Property
Tax Rebate Program, the applicant must meet the following conditions:
(a)
The applicant must be a single person 65 years of age or older during
the calendar year; or be married persons with both spouses being the
deeded owners of the property and either or both spouses being 65
years of age or older during the calendar year; or be married persons
with one spouse being the deeded owner of the property and that spouse
being 65 years of age or older during the calendar year.
(b)
The property owned by the applicant must be the principal residence
and domicile of the applicant.
(c)
The applicant's total household income must not exceed the poverty
guidelines as determined by the United States Department of Health
and Human Services for the tax year for which the rebate is sought.
(d)
The applicant must have remitted payment for the full amount of the year 159 2023 tax levy prior to making application for the Senior Citizen Property Tax Rebate Program or the applicant must remit payment for the full amount of the year 2023 tax levy at the time of making application for the Senior Citizen Property Tax Rebate Program. In either case, no rebate will be forthcoming until payment in full is received by the City and properly credited to the applicant' s property tax account. Applicants paying the 2023 property tax by installments as indicated in § 5-501.4B of this chapter shall not be eligible for the Senior Citizen Property Tax Rebate Program.
(e)
Any other criteria set by the City of Harrisburg or the Office of
the City 169 Treasurer reasonably necessary to effectuate this chapter.
(3)
Applications
for the Senior Citizen Property Tax Rebate Program must be completed
in their entirety and received in the Office of the City Treasurer
no later than 4:00 p.m. on Friday, May 26, 2023. Failure to submit
completed applications before the indicated deadline shall forfeit
participation in the Senior Citizen Property Tax Rebate Program even
if the taxpayer would have otherwise qualified as an eligible taxpayer.
C.
City
Treasurer Duties.
(1)
The
City Treasurer shall independently certify those applicants who are
eligible taxpayers and whose household income does not exceed the
poverty guidelines for the tax year for which a rebate is sought.
(2)
The
City Treasurer shall deny participation in the Senior Citizen Property
Tax Rebate Program to any applicant as to whom it is determined that
a delinquency exists for any City of Harrisburg tax, sanitation disposal
and refuse charges, fees, or municipal claims.
(3)
The
City Treasurer shall have the authority to issue rules and regulations
with respect to the administration of the Senior Citizen Tax Rebate
Program. 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 rebate under the Property
Tax and Rent Rebate Program or the Taxpayer Relief Act or any other
reasonable requirements and conditions as may be necessary to operate
the Senior Citizen Property Tax Rebate Program.
[1]
Editor's Note: This ordinance also provided that it would
expire 12-31-2018 unless extended by approval of City Council.
[2]
Editor's Note: This ordinance also provided that it would
expire 12-31-2019 unless extended by approval of City Council.
[3]
Editor's Note: This ordinance also provided that it would
expire 12-31-2021 unless extended by approval of City Council.
[4]
Editor's Note: This ordinance also provided that it would
expire 12-31-2022 unless extended by approval of City Council.
[5]
Editor's Note: This ordinance also provided that it would
expire 12-31-2023 unless extended by approval of City Council.
