Adopted 6-6-2001 by Ord. No. 2650]
[1]
Editor's Note: Former Part 6, Tax Assessment Limitation for Senior Citizens, adopted 12-21-1994 by Ord. No. 2475, was repealed 6-26-1996 by Ord. No. 2523.
As used in this part, the following terms shall have the meanings indicated:
ACT 77
The Act of December 22, 1993, P.L. 529, No. 77, codified as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B et seq.
ALLEGHENY REGIONAL ASSET DISTRICT LAW
See the definition of "Act 77" above.
BOARD OF PROPERTY ASSESSMENT
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
Borough of Wilkinsburg.
ELIGIBLE TAXPAYER
A longtime owner/occupant of a principal residence in the borough who is:
A. 
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
B. 
Married persons if either spouse is 60 or older during calendar year in which borough real property taxes are due and payable whose combined household income does not exceed $30,000; or
C. 
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
D. 
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.
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, 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 the 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 medical benefits) for calendar years 1999 and thereafter, 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, net income from 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.
LONG-TIME OWNER/OCCUPANT
A property owner/occupant who, for at least 10 continuous years, has owned and occupied a dwelling place within the borough 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.
OFFICE OF PROPERTY ASSESSMENT
The Office of Property Assessment of Allegheny County or such other entity performing the function of making valuations of real property for taxation purposes.
PERSON
A natural person.
PRIMARY PERSONAL RESIDENCE
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 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.
PROGRAM
See the definition of "special tax provisions" below.
SENIOR CITIZENS REBATE AND ASSISTANCE ACT
The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified at 72 P.S. § 4751-1 et seq.
SPECIAL TAX PROVISIONS
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; and an installment payment program for the payment of real property taxes.
TAX COLLECTOR
The Tax Collector of the Borough of Wilkinsburg.
A. 
All eligible taxpayers in the borough who are long-time 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 Part 6.
B. 
All eligible taxpayers of the Borough of Wilkinsburg who are long-time owners/occupants shall be entitled to apply for and receive a discount of 25% on the gross or face amount of Borough 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.
[Amended 2-4-2004 by Ord. No. 2708]
C. 
All taxpayers who are deemed eligible by Allegheny County for tax relief hereunder shall automatically be deemed eligible for the tax relief provided for in § 237-74B herein.
A. 
Any person paying property taxes in the borough may apply to the Allegheny County Board of Property Assessment for certification as a participant in the program authorized under this Part 6.
B. 
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 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.
(2) 
The person must be a long-time owner/occupant; and
(3) 
The property owned by the person(s) must be the primary personal residence of the person(s).
(4) 
The person's household income must not exceed $30,000.
The borough shall promulgate rules and regulations for the administration of the program established under this Part 6. 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 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 Allegheny County Board of Assessment shall be in accordance with the Pennsylvania Local Agency Law.