The County shall have the authority to levy
a tax on the valuation of real property determined to be subject to
such tax. The tax on real property so levied shall be for the purpose
of paying expenses incurred for the operation of County governmental
services and programs.
A.Â
The County Council shall, by ordinance adopted in
the manner provided in this Administrative Code, fix the rate of taxation
on the valuation of taxable real property for the fiscal year for
the purpose raising of revenues necessary to pay for the operation
of County governmental services and programs.
B.Â
Any ordinance which changes the rate of taxation on
the valuation of taxable real property from the rate of taxation levied
during the prior fiscal year shall be enacted only upon the affirmative
vote of at least 2/3 of the seated members of County Council.
C.Â
Real estate property tax levied by the County shall
not exceed the rate limitations previously established under law for
counties of the second class as of May 20, 1997. The real estate property
tax levied by the County shall not exceed the rate of 40 mills (which
is based on 25 mills formerly authorized for general purposes, 10
mills formerly authorized for purposes of the former Allegheny County
Institution District, and five mills for the Community College of
Allegheny County pursuant to the Community College Act), on every
dollar of the assessed valuation of taxable real property; provide,
however, that the rate of taxation for payment of interest and principal
on any indebtedness incurred pursuant to 53 Pa.C.S.A. § 8001
et seq., known as the "Local Government Unit Debt Act" or any prior
or subsequent act or ordinance governing the incurrence of indebtedness
shall be unlimited. In fixing the rate of taxation, if the rate is
fixed in mills, the enacting ordinance shall include a statement expressing
the rate of taxation in dollars and cents on each $100 of assessed
valuation of taxable real property.
[Amended 10-4-2005 by Ord. No. 40-05]
A.Â
The County shall not derive windfall benefits from
annual property reassessments of the valuation of real property or
from changes in the predetermined ratio of assessed valuation to market
value of real estate. Following any annual reassessment or change
in the predetermined ratio, the total amount of real estate tax revenue
that can be received by reason of the reassessment or change in the
ratio by the County from existing land, buildings and structures shall
not exceed the total amount of real estate tax revenue received by
the County in the preceding year from that land, and those buildings
and structures. If necessary, the County shall reduce the real estate
tax rate to comply with this revenue limitation.
B.Â
In calculating the limit, the amount to be levied
on newly constructed buildings or structures, or from increased valuations
based on new improvements made to existing buildings and structures,
shall not be considered.
C.Â
This section shall not be construed to prohibit receiving
increased tax revenue. The County may raise the real estate tax rate
pursuant to § 5-809.02, but only after an appropriate reduction
of the real estate tax rate is made to comply with the limitations
of this section.
Unless otherwise provided by ordinance:
A.Â
Upon any taxpayer's payment of County real property
taxes levied for the current fiscal year during the period from the
first of January to the 31st day of March, a discount of a portion
of the whole amount of the tax due and owing shall be allowed. County
Council shall, as part of the adoption of the Comprehensive Fiscal
Plan, fix the rate of the discount.
B.Â
Upon any taxpayer's payment of County real property
taxes levied for the current fiscal year during the period from the
first day of April to April 30, no discount on the whole amount of
the tax shall be allowed.
C.Â
After the last day of April, all County real estate
taxes which are unpaid shall be considered delinquent. County Council
shall, as part of the adoption of the Comprehensive Fiscal Plan, fix
the rates for penalties and interest.
