[Ord. 3-2001, 4/12/2001]
The Act of December 22, 1993, Public Law 529, No. 77, codified
as the Allegheny Regional Asset District Law, Pa. Stat. Ann. Tit.
16 S6101-B et seq, as amended.
See the definition of "Act 77" above.
The fair market value of property as determined by the Board
of Property Assessment, Appeals and Review of Allegheny County.
The Borough of Braddock Hills.
Allegheny County.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough of Braddock Hills, Allegheny County, who is (i) a single person
aged 60 or older during a calendar year in which County and Borough
real property taxes are due and assessed; or (ii) married persons
if either spouse is aged 60 years or older during a calendar year
in which County and Borough 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 (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, worker'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
and has occupied a dwelling place within Allegheny County as a principal
residence, or any person who for at least five years has owned and
occupied a dwelling place within Allegheny County 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.
[Ord. 3-2001, 4/12/2001]
All eligible taxpayers in the Borough of Braddock 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 or such other year as may be determined appropriate
by the Department of Property Assessment. Provided however, that in
lieu of the maintenance or reduction of such property tax assessment
to a specified yearly level, the Borough may, at its option, provide
the taxpayer with a 10% property tax rebate for the specified year,
or such other amounts as provided by law. The Borough shall have the
right to provide this relief to an eligible taxpayer if the eligible
taxpayer's income, as defined by the Senior Citizens Rebate and Assistance
Act, does not exceed $30,000.
[Ord. 3-2001, 4/12/2001]
Any person paying property taxes in the County may apply to
the Department of Property Assessment or other designated agency for
certification as a participant in the assessment limitation program
authorized by the County pursuant to its ordinances, rules and regulations.
[Ord. 3-2001, 4/12/2001]
1.
Any person
who is a resident of the Borough of Braddock Hills and who qualifies
for and obtains a certification from the Allegheny County Department
of Property Assessment or other designated agency, indicating that
they are entitled to a tax assessment limitation as provided for by
the ordinances, rules and regulations of the County of Allegheny,
shall provide a true and correct copy of said certification to the
Secretary and the real estate tax collector for the Borough.
2.
Upon receipt
of such certification, the Borough shall maintain the eligible residents'
real estate tax assessments, for Borough real estate tax assessment
purposes, at or limited to the assessment determined by the Allegheny
County Department of Property Assessment for calendar year 1993, or
in the future such other year as may be determined appropriate by
the Department of Property Assessment or other designated agency.
In lieu of the maintenance of the real estate tax assessment at the
level as provided above, the Borough may, at its option, provide the
eligible resident with a 10% property tax rebate or such other amounts
as provided by law.
