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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending Ordinance No. 14-01, approved February 6, 2001, broadening the qualifications of the Longtime Senior Citizen Owner/Occupant Tax Relief Program, by providing for a thirty percent (30%) discount on the gross or face amount of Allegheny County real property taxes.
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WHEREAS, the Board of Commissioners of Allegheny County adopted Ordinance No. 32066 on March 31, 1994, establishing a Longtime Senior Citizen Owner/Occupant Tax Relief Program pursuant to Act 77 of 1993; and
WHEREAS, the General Assembly enacted Act 85 of 2000 which amended the program by modifying the requirements for participation in the County's program and, subsequently, County Council enacted Ordinance No. 33-00 to amend the County's program accordingly; and
WHEREAS, County Council again amended the County's program by enactment of Ordinance No. 14-02 on February 6, 2001, to fully incorporate changes made in the General Assembly's enactment of Act 85 of 2000; and
WHEREAS, it is County Council's desire to increase the amount of the discount offered to Act 77 participants in Allegheny County by five percent (5%) in order to further offset increased property taxes within the County;
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Amendment of Ordinance No. 14-01
A. Section 1, Subsection 2 of Ordinance No. 14-01 shall be amended as follows:
Section 2. Special Tax Provision
(a) All eligible taxpayers in the County who are longtime owner/occupants of a principal residence shall be deemed a separate class of subjects of taxation and shall be entitled to the benefit of the Special Tax Provisions of this Article.
(b) All eligible taxpayers in Allegheny County who are longtime owner/occupants shall be entitled to apply for and receive a discount of twenty-five thirty percent (2530%) on the gross or face amount of Allegheny County real property taxes then due and owing during a tax year on an eligible taxpayer(s) primary personal residence; and this discount shall not be in derogation of the allowable 2% discount permitted to all taxpayers for early payment.
(c) All eligible taxpayers in Allegheny County who are longtime owner/occupants shall be entitled to pay the gross or face amount of Allegheny County real property taxes due and owing during any tax year in two (2) equal installment payments. The Treasurer shall establish the respective dates for all eligible taxpayers to make an installment payment of Allegheny County real property taxes.
(d) All eligible taxpayers in Allegheny County who are longtime owners/occupants, who have reached the age of 65 years, and who have applied for and received the discount provided for in §2(b) of this Ordinance, shall also be entitled to and shall receive without any further application an additional exemption as follows:
(1) Subject to the conditions contained within §§2(d)(2) through 2(d)(4), the sum of fifteen dollars ($15) shall be discounted from the net amount of Allegheny County real property taxes then due and owing in each tax year after all other deductions and exemptions are applied, with such discounts to be cumulative from year to year.
(2) The amount of deductions made in accordance with the provisions of this Section shall be calculated from the date of establishment of eligibility for the rebates provided for by this Ordinance, rather than from the individual's age.
(3) The total cumulative tax discount provided for by this section shall not exceed two hundred and twenty five dollars ($225), and shall not be in derogation of any other discount available.
(4) If the application of the discount provided for by this section results in a negative net amount of Allegheny County real property taxes due and owing in a given tax year, the taxpayer shall owe no property taxes in that tax year, but no amount shall be refunded to the taxpayer.
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.
SECTION 3. 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.