title
An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 809, entitled "Real Property Taxation," in order to provide a uniform mechanism for the periodic adjustment of the rate of property taxation in order to account for inflationary costs borne by the County.
body
WHEREAS, property tax reform remains an issue of great importance for Allegheny County's residents as well as its elected officials at the local, county and state levels; and
WHEREAS, although Allegheny County has maintained the same millage rate for property taxation since 2002, and has also implemented a base year assessment system that prevents large fluctuations in properties' assessed values, the County is increasingly burdened by costs that increase over time; and
WHEREAS, these increasing costs have, in large part, created a structural deficit that the County has struggled to fund for several years; and
WHEREAS, it is the desire of Allegheny County Council to create a mechanism for adjusting the County's tax revenues to account for inflationary increases in the County's costs that is predictable and manageable for the County and its residents;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 809, entitled "Real Property Taxation," is hereby amended by the creation of a new §5-809.03, as follows:
§5-809.03. Tax Levies and Rates
For tax year 2009 and no more frequently than once each three years thereafter, the rate of real property taxation shall be increased by no less than five percent (5%). Nothing in this Section, however, shall be read to preclude subsequent legislation to increase or reduce the rate of real property taxation from the rate required by this Section.
SECTION 2 . 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.