[Adopted 1-30-2001 by Ord. No. 01-02]
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, 16 P.S. § 6101-B
et seq.
See the definition of "Act 77" above.
The Board of Property Assessment, Appeals and Review of Allegheny
County as set forth in Chapter 207 of the Administrative Code of Allegheny
County.
Borough of Dravosburg.
Allegheny County.
A longtime owner/occupant of a principal residence in the
Borough who is:
A single person aged 60 or older during a calendar
year in which Borough real property taxes are due and payable and
whose household income does not exceed $30,000; or
Married persons if either spouse is 60 or older
during calendar year in which Borough real property taxes are due
and payable and whose combined household income does not exceed $30,000;
or
An unmarried widow or widower aged 50 or older
during the calendar year in which Borough real property taxes are
due and payable and whose household income does not exceed $30,000;
or
A permanently disabled person aged 18 or older
during the calendar year in which Borough real property taxes are
due and payable and whose household income does not exceed $30,000.
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, dividends, interest, bonuses, commissions,
income from self-employment, IRA distributions, 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 (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 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.
A property owner/occupant who, for at least 10 continuous
years, has owned and occupied a dwelling place within the county 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 a part of a government or nonprofit housing program.
The Office of Property Assessment of Allegheny County or
such other entity performing the function of making valuations of
real property for taxation purposes.
A natural person.
The dwelling place and so much of the land or lots surrounding
it as is reasonably necessary for use of the dwelling as a home, owned
and occupied by a person. The term "primary personal residence" shall
also include premises occupied by reason of ownership in a cooperative
housing corporation, mobile homes which are assessed as realty for
local property tax purposes and the land upon which the mobile home
is situated, and other similar living accommodations, as well as part
of a multidwelling or multipurpose building and a part of the land
upon which it is built. It shall also include premises occupied by
a person and located on land owned by a nonprofit incorporated association,
of which the person is a member, if the person is required to pay
a pro rata share of the property taxes levied against the association's
land. It shall also include premises occupied by a person if he is
required by law to pay a property tax by reason of his or her ownership
or rental (including a possessory interest) in the dwelling, the land,
or both. An owner includes a person in possession under a contract
of sale, deed of trust, life estate, joint tenancy or tenancy in common
or by reason of statutes of descent and distribution.
See the definition of "special tax provisions" below.
The Act of March 11, 1971, Public Law 104, No. 3, as amended,
codified at 72 P.S. § 4751-1 et seq.
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of a discount on the payment
of Borough real property taxes.
The Treasurer of Allegheny County.
A.
All eligible taxpayers in the Borough who are longtime
owner/occupants of a principal residence shall be deemed a separate
class of subjects of taxation and shall be entitled to the benefit
of the special tax provisions of this article.
B.
All eligible taxpayers in the Borough who are longtime
owner/occupants shall be entitled to apply for and receive a discount
of 10% on the gross or face amount of Borough real property taxes
then due and owing during a tax year on an eligible taxpayer(s) primary
personal residence; and this discount shall not be in derogation of
the allowable 2% discount permitted to all taxpayers for early payment.
Any person paying property taxes in the Borough
may apply to either the Office of the Treasurer or to the Office of
Property Assessment for certification as a participant in the 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 60 or older;
or be married persons with either spouse being 60 years of age or
older; or be an unmarried widow or widower aged 50 years of age or
older; or be a disabled person aged 18 years of age or older.
B.
The person must be a longtime owner/occupant.
C.
The property owned by the person(s) must be the primary
personal residence of the person(s).
D.
The person's household income must not exceed $30,000.
The Office of the Treasurer and the Office of
the Property Assessment shall jointly promulgate rules and regulations
for the administration of the program established under this article.
Such rules and regulations shall include, but not be limited to, application
procedures and deadlines; reasonable proof of household income; proof
of residence; ownership and occupancy of the primary personal residence;
provision of the tax bill or receipt for the Borough or county real
estate taxes owed or paid in connection with the primary personal
residence; and any other reasonable requirements and conditions as
may be necessary to operate the property tax relief program.
An appeal from any determination hereunder by
the Office of the Treasurer or the Office of Property Assessment shall
be in accordance with the Pennsylvania Local Agency Law.[1]
[1]
Editor's Note: See 2 Pa.C.S.A. §§ 551
et seq. and 751 et seq.
The guidelines, rules and regulations, intended
as aids to govern the application and disposition of appeals under
the tax exemption program pursuant to Act 85 of 2000, may be amended
at any time unless such action results in depriving a party of substantial
rights.
This article shall enter into effect on January
1, 2001, for the 2001 tax year and all subsequent tax years until
such time as such article might be altered, changed, amended or repealed.
