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was repealed 6-26-1996 by Ord.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:
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.
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 Wilkinsburg.
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 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 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.
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.
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
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, P.L. 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; and an installment payment program
for the payment of real property taxes.
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]
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.
