[Adopted by the Board of Commissioners 1-28-1999]
As used in this article, the following terms
shall have the meanings indicated:
The Act of December 22, 1983, Public Law 529, No. 77, codified
as the Allegheny County Regional Asset District Law, Pa.Stat.Ann.
Tit. 16, § 6101 et seq.
See the definition of "Act 77" above.
The fair market value of real property as determined by the
Board of Property Assessment, Appeals and Review of Allegheny County.
The Board of Commissioners of Allegheny County.
The Board of Property Assessment, Appeals and Review of Allegheny
County.
Allegheny County.
A long-time owner/occupant of a principal residence in the
County who is:
A single person aged 62 or older during a calendar
year in which County real property taxes are due and payable and whose
household income does not exceed $25,000.
Married persons if either spouse is 62 or older
during a calendar year in which County real property taxes are due
and payable and whose combined household income does not exceed $25,000.
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, bonuses, commissions, income from self-employment,
alimony, support money, cash publish assistance and relief, the gross
amount of any pension or annuities including railroad retirement benefits,
all benefits received under the Federal Social Security Act except
medicare 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 payment,
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.
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.
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 "principal 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 a
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, P.L. 104, No. 3, as amended, codified
at Pa.Stat.Ann. Tit. 72, § 4751-1 et seq.
The limitation of the assessment on the principal residence
of an eligible taxpayer to the amount determined by the Board of Property
Assessment to be applicable to that property for the calendar year
1993.
The office of the Treasurer of Allegheny County.
A.
All eligible taxpayers in the County 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 section.
B.
All eligible taxpayers in Allegheny County who are
long-time 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 Board of Property Assessment for the calendar
year 1993 if the household income of the eligible taxpayer(s) does
not exceed $25,000.
Any person paying property taxes in the County
may apply to the Department of Property Assessment for certification
as a participant in the assessment limitation 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 ages 62 or older,
or be married persons with either spouse being 62 years of age or
older.
B.
The person must be a long-time owner/occupant.
C.
The property owned by the person must be the principal
residence of the person.
D.
The person's household income must not exceed $25,000.
The Board of Property Assessment and Treasurer
shall have the authority to issue rules and regulations with respect
to the administration of the limitation of 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 and ownership of the principal residence, proof of qualification
for or receipt of a property tax rebate under the Senior Citizens
Rebate and Assistance Act, provision of the tax bill or receipt for
the County real estate taxes owed or paid in connection with the principal
residence, the rebate, refund or forgiveness of taxes as shall be
reasonably and necessarily required from time to time to effectuate
the limitation of assessment program, and any other reasonable requirements
and conditions as may be necessary to operate the assessment limitation
program.
