[Editor's Note: Ordinance 1858, passed 9-4-1984, as amended by Ord. 2051, passed 11-13-1989, established a tax exemption schedule for certain improvements in economic incentive areas pursuant to Act 76 of 1977 (72 P.S. § 4722 et seq.), known as the "Local Economic Revitalization Tax Assistance Law (LERTA)."
Resolution 86-055, passed July 21, 1986, authorized an agreement with the Central Tax Bureau of Pennsylvania, Inc., for collection of the real estate tax.]
[Ord. 1615, passed 3-5-1980]
(a) 
For real estate taxes levied and assessed in 1980 and each year thereafter there shall be:
(1) 
A discount of 2% from the amount of the tax due, upon the payment of the whole amount of tax due within two months from the date of the tax notice to the taxpayer; or
(2) 
A penalty or surcharge of 10% to be added to the tax of a taxpayer who fails to make payment of the same four months after the date of the tax notice.
(b) 
The allowance of the discount and the imposition of the penalty or surcharge established by this section shall not be applicable in the case of real estate tax installment payments when such payments are made in the manner authorized and permitted by law or regulation of the Municipality permitting such installment payments.
[Ord. 2213, passed 2-1-1995]
(a) 
Definitions. As used in this section:
ACT 77
The Act of December 22, 1993, Public Law 529, No. 77, codified as the Allegheny Regional Asset District Law, 16 Pa.C.S.A. § 6101-B et seq.
ALLEGHENY REGIONAL ASSET DISTRICT LAW
(See the definition of "Act 77" above.)
ASSESSMENT
The fair market value of property as determined by the Board of Property Assessment, Appeals and Review.
BOARD OF COMMISSIONERS
The Board of Commissioners of Allegheny County.
COUNTY
Allegheny County.
DEPARTMENT OF PROPERTY ASSESSMENT
The Department of Property Assessment, Appeals, Review and Registry of Allegheny County.
ELIGIBLE TAXPAYER
A longtime owner/occupant of a principal residence in the Municipality of Penn Hills 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 Municipal real property taxes are due and assessed.
HOUSEHOLD INCOME
All income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
INCOME
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 Veteran's 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 $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 government agency or property tax or rent rebate or inflation dividend.
LONGTIME OWNER/OCCUPANT
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.
PERSON
A natural person.
PRINCIPAL RESIDENCE
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.
SENIOR CITIZENS REBATE AND ASSISTANCE ACT
The Act of March 11, 1971, Public Law 104 No. 3, as amended, codified at 72 Pa.C.S.A. § 4751-1 et seq.
(b) 
Limitation of Assessment for Eligible Taxpayers. All eligible taxpayers in the Municipality of Penn Hills 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.
(c) 
Participation in Limitation of Tax Assessment Program. Any person paying property taxes in the Municipality of Penn Hills may apply to the Department of Property Assessment and to the Municipality of Penn Hills for certification as a participant in the senior citizen's gentrification program authorized under this section. In order to be eligible to participate in the program, the person must meet the following conditions:
(1) 
The person must be a single person aged 65 or older, or be a married person with either spouse being 65 years of age or older.
(2) 
The person must be a longtime owner/occupant.
(3) 
The property owned by the person must be the principal residence and domicile of the resident.
(4) 
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.
(d) 
Rules and Regulations. The Municipality of Penn Hills shall have the authority to issue rules and regulations with respect to the administration of the limitation of tax assessment programs established under this section. Such rules and regulations shall include, but not be 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 limitation of tax assessment program.
[Added 6-17-2019 by Ord. No. 2019-2648]
Taxpayers subject to the payment of real estate taxes assessed by the Municipality of Penn Hills for tax year 2020 and each year thereafter:
(a) 
Shall be entitled to make three equal installment payments of the face amount with installment payments due on or by March 31, April 30 and May 31. Absent installment payments, the face amount is due by April 30. Each installment payment must be made within the time specified. Any late payment will be subject to a 10% penalty.