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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," Article VI, entitled "Property Tax Relief Program," to provide for the applicability of the Longtime Senior Citizen Owner/Occupant Tax Relief Program provisions to individuals who provide long term care for seniors and subsequently purchase or otherwise receive property from the recipient of that care.
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WHEREAS, the Board of Commissioners of Allegheny County adopted Ordinance No. 33-00 on November 8, 2000, establishing a Longtime Senior Citizen Owner/Occupant Tax Relief Program; and
WHEREAS, the program established certain eligibility requirements for program participants; and
WHEREAS, these eligibility requirements do not always permit individuals who have lived in a home as a caregiver to a senior and who subsequently become owners of that home to participate in the program, and thus may function as a disincentive to people to provide such services to the County's aging population;
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
The Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," Article I, entitled "Property Tax Relief Program," is hereby amended by the addition of a new §475-42.1, as follows:
§475.42.1. Longtime Resident Caregivers.
Notwithstanding the provisions of §475-42 or any other section of this Article, the discount established under the terms of §475-41 shall also be available to any individual who:
A. Provided necessary medical care or personal assistance to and resided at the residence of a senior citizen who received the discount established herein for a period of at least thirty (30) contiguous years; and
B. Becomes the owner of the residence at which care was provided via sale, gift or other conveyance; and
C. Continues to reside at the residence at which care was provided after becoming its owner.
The provisions of this section shall not be dependent upon the age of the caregiver at the time of the sale or gift conveyance contemplated herein. The Allegheny County Treasurer shall require such proof of residence and provision of medical care or personal assistance as shall be deemed necessary to establish eligibility under the terms of this section.
SECTION 2. Effective Date.
The provisions of this Ordinance shall become effective January 1, 2008.
SECTION 3. Severability. If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.