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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending the Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, Article VII, entitled "Homestead and Farmstead Exclusion Programs," Section 475-47 in order to increase Allegheny County's Homestead Exemption to $25,000, effective January 1, 2009.
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WHEREAS, pursuant to Ordinance No. 12-02-OR, County Council established a $10,000 Homestead Exemption for each qualified residence in Allegheny County; and
WHEREAS, pursuant to Ordinance No. 62-03-OR, the Homestead Exemption was increased to $15,000; and
WHEREAS, the Homestead Exemption, now codified within Chapter 475, Article VII of the Allegheny County Code of Ordinances, has not been increased in five (5) years; and
WHEREAS, the inequities in the County's assessment system have been exacerbated over this time, to the point the system has been declared unconstitutional by the Court of Common Pleas of Allegheny County; and
WHEREAS, an increase in the Homestead Exemption to $25,000 will provide some necessary relief to these inequities; and
WHEREAS, such an increase in the Homestead Exemption will help stem the negative perception of Allegheny County as a high tax county and may help reduce the County's loss of population resulting therefrom and encourage persons to move to Allegheny County;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Incorporation of the Preamble
The provisions set forth in the preamble to this Ordinance are incorporated by reference in their entirety herein.
SECTION 2. Amendment of the Code
The Allegheny County Code of Ordinances, Division 4, Chapter 475, Article VII is hereby amended as follows:
§475-47. Creation of Homestead Exclusion Program.
There is hereby established an Act 50 of 1998, Homestead Exclusion, for all applicable Allegheny County Properties. The initial $15,000 $25,000 of the assessed value of any homestead property in Allegheny County shall be excluded from Allegheny County real property taxation.
SECTION 3. Effective Date
The provisions of this Ordinance shall become effective January 1, 2009.
SECTION 4. 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.
SECTION 5. Repealer
Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.