[Adopted 12-20-1994 as Ord. No. 1071]
As used in this article, the following terms
shall have the meanings indicated:
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 Pa.C.S.A. § 6101-B.
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 Brentwood, Allegheny County, Pennsylvania.
The Governing Body of Brentwood Borough.
The Department of Property Assessment, Appeals, Review and
Registry of Allegheny County.
A longtime owner/occupant of a principal residence in Brentwood
Borough who is:
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 Veteran's Disability Payments, all
interest received from the federal or any state government or any
instrumentality or political subdivision thereof, 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 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.
Borough of Brentwood, Allegheny County, Pennsylvania.
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, P.L. 104, No. 3, as amended, 72
Pa.C.S.A. § 4751-1 et seq.
All eligible taxpayers in Brentwood Borough
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 Brentwood
Borough may apply to participate in the assessment limitation program
authorized under this Ordinance. In order to be eligible to participate
in the program, the person must meet the following conditions:
The Department of Property Assessment and the
Brentwood Borough Secretary and/or Brentwood Borough Treasurer 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
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 tax
assessment limitation program.
