[Adopted by the County Council 11-8-2000 by Ord. No.
33-00; amended 2-6-2001 by Ord. No. 14-01]
As used in this article, the following words
and phrases shall have the meanings set forth below:
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.
Allegheny County.
A longtime owner/occupant of a principal residence in the
County who is:
A single person aged 60 or older during a calendar
year in which County 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 County 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 County 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 County 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 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 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 County as
a principal residence and domicile, or any person who for at least
5 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, 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:
The Treasurer of Allegheny County.
[1]
Editor's Note: See Division 1, Administrative
Code.
[Amended 12-16-2003 by Ord. No. 61-03]
A.Â
All eligible taxpayers in the County 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.Â
All eligible taxpayers in Allegheny County who are
longtime owner/occupants shall be entitled to apply for and receive
a discount of 30% on the gross or face amount of Allegheny County
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.
C.Â
All eligible taxpayers in Allegheny County who are
longtime owner/occupants shall be entitled to pay the gross or face
amount of Allegheny County real property taxes due and owing during
any tax year in two equal installment payments. The Treasurer shall
establish the respective dates for all eligible taxpayers to make
an installment payment of Allegheny County real property taxes.
Any person paying property taxes in the County
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.Â
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.Â
The person must be a longtime owner/occupant; and
C.Â
The property owned by the person(s) must be the primary
personal residence of the person(s).
D.Â
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 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
and 751 et seq.
By July 1, 2001, the budget will be reviewed
with the express purpose of reopening the budget, if necessary, to
adjust expenditures to address any loss of revenue that may result
from the passage of Ord. No. 33-00, as amended.
