[Adopted by the County Council 4-11-2002 by Ord. No.
12-02; amended in its entirety 6-4-2002 by Ord. No. 29-02]
The definitions of the terms "homestead," "homestead
property," "farmstead," and "farmstead property" contained in §§ 8401
and 8581 of Act 50 of 1998,[1] are incorporated by reference in their entirety herein.
All other terms and provisions set forth in this article shall be
construed in accordance with the provisions of Act 50 of 1998.
[1]
Editor's Note: See 53 Pa.C.S.A. § 8401
and § 8581.
There is hereby created and established an Act
50 of 1998, Homestead Exclusion,[2] for all applicable Allegheny County properties. The initial
$18,000 of the assessed value of any homestead property in Allegheny
County shall be excluded from Allegheny County real property taxation.
[1]
Editor’s Note: This ordinance provided the following:
"For the 2013 tax year only, the deadline for payment of the discounted
County real estate tax amount shall be April 30, 2013, and the deadline
for payment of the face amount of County real estate taxes shall be
May 31, 2013."
[2]
Editor's Note: See 53 Pa.C.S.A. §§ 8581
through 8587.
There is hereby created and established an Act
50 of 1998, Farmstead Exclusion,[2] for applicable Allegheny County properties. The initial
$18,000 of the assessed value of any farmstead property in Allegheny
County shall be excluded from Allegheny County real property taxation.
The exclusion for farmstead property shall be in addition to any exclusion
for homestead property for which the dwelling on the farm may qualify.
[1]
Editor’s Note: This ordinance provided the following:
"For the 2013 tax year only, the deadline for payment of the discounted
County real estate tax amount shall be April 30, 2013, and the deadline
for payment of the face amount of County real estate taxes shall be
May 31, 2013."
[2]
Editor's Note: See 53 Pa.C.S.A. §§ 8421
et seq.
The Office of Property Assessments shall administer
the County's Homestead and Farmstead Exclusion Programs created under
this article. In administering the County's Homestead and Farmstead
Exclusion Programs, the Office of Property Assessments shall follow
all procedures and requirements set forth in Act 50, Subchapter F,
§§ 8581 through 8587.[1]
[1]
Editor's Note: See 53 Pa.C.S.A. §§ 8581
through 8587.
[Added 11-1-2005 by Ord. No. 49-05]
A.
Any change in the ownership of any parcel of real
property to which the homestead exemption has previously been applied
shall render the homestead exemption inapplicable to that property,
effective beginning in the tax year following the change of the Property
Assessment Office’s ownership record. The exemption shall continue
to be deemed to be inapplicable to the property until a new application
is filed by the new property owner(s). The homestead exemption shall
be reapplied to the property if evaluation of the new application
indicates that the property meets the requirements of the Homestead
Property Exclusion Program Act. The circumstances under which the
reapplication requirement shall be imposed include, but are not limited
to: conveyances of partial ownership interests in property to individuals
who were previously listed among multiple owners of that property,
any change to a listed owner’s name, any change to a listed
owner’s taxing address, and removal of one or more individuals
previously listed as an owner of the affected parcel.
B.
Nothing in this section shall be deemed to alter the
deadlines established for filing applications for the homestead exemption.
[Added 9-26-2006 by Ord. No. 25-06]
A.
For each property receiving the Act 50 homestead exemption,
the Office of Property Assessment shall reexamine the conditions upon
which the homestead status is accorded. Such reexamination may, at
the discretion of the Chief Assessment Officer, include a physical
inspection of the property at issue, a taxpayer's written verification
of the continued applicability of the requirements of Act 50 to the
homestead in question, or any other investigatory means deemed appropriate
by the Chief Assessment Officer.
B.
The reexamination required under § 475-50.1A shall be completed at the discretion of the Chief Assessment Officer, but in no case shall the reexamination take place less frequently than once every five years for each property to which the homestead exemption is applied.
C.
At any point in time at which the Allegheny County
Controller becomes aware or reasonably believes that the homestead
exemption is being incorrectly or improperly applied to one or more
parcels within Allegheny County, the Controller shall immediately
identify the parcel(s) and the foundation(s) for the Controller’s
conclusions to the Chief Assessment Officer. Such notice shall be
provided in writing, and once notified, the Chief Assessment Officer
may reexamine the parcel(s) identified in accordance with the provisions
of this section.
[Added 3-4-2008 by Ord. No. 10-08[1]]
D.
In the event that a property is found to be ineligible
for the homestead exemption, in addition to any payments or penalties
prescribed under the terms of the Homestead Property Exclusion Program
Act, such exemption shall not be applied to that property in the current
or future tax years. Taxpayers whose properties have been found to
be ineligible for the exemption shall be afforded the opportunity
to reapply for the exemption at any time, subject to the normal filing
deadlines for each tax year.
[Amended 3-4-2008 by Ord. No. 10-08]
E.
Nothing in this section shall be construed to create
any private right of action for enforcement of its provisions or to
authorize any person to file suit to recover damages or seek equitable
relief for any violation of the terms of this section.
