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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," through the creation of a new Chapter 480, entitled "Essential Services and Tax Exempt Certification," in order to provide for a tax exempt certification and essential services fee for certain properties within the County for which an exemption from the real property tax is claimed.
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WHEREAS, there are approximately 25,000 properties within Allegheny County, which are presently classified as exempt from the Real Property Tax; and
WHEREAS, while these properties are exempt from the Real Property Tax, these properties nonetheless are consumers of essential County government services and utilize County facilities; and
WHEREAS, the exemption from the Real Property Tax in many instances provides substantial savings to the owners of tax exempt properties; and
WHEREAS, the County needs to initiate a regular annual reporting process to verify the claimed tax exempt status of these properties; and
WHEREAS, County Council finds that it is necessary and proper for the continued viability of certain essential services it provides or causes to be provided, including, but not limited to, public safety and public works, which benefit the owners and occupiers of tax-exempt properties as the same do all County residents and property owners, that there be a requisite partial contribution from the County tax exempt properties toward the cost of said services; and
WHEREAS, such a contribution will enable the County to provide some much needed property tax relief to County homeowners through an increase in the Homestead Exemption;
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, is hereby amended by the creation of a new Chapter 480 as follows:
Chapter 480
Essential Services and Tax Exempt Certification
§480-01. Tax Exempt Certification and Essential Services Fee.
A. Except as set forth in §480-03 of this Article, each property for which an exemption is claimed in whole or in part from the Real Estate Property Tax shall be required, on an annual basis, to obtain exemption from the real property tax and pay a Tax Exempt Certification and Essential County Services Fee (the “Fee”) as set forth in §480-02. The County Treasurer shall prescribe the appropriate form, to be known as the “Tax Exempt Certification and Essential County Services Fee Application and Payment Form” (the “Form”) for application for the real property tax exemption and payment of the Fee. The applicant shall recite on the Form the property(ies) claimed to be exempt and the bases therefore, together with a description thereof, including the total gross square footage of all structures thereon. The applicant shall also calculate the Fee and submit payment thereof along with the Form and return the same to the County Treasurer.
B. For 2008, the County Treasurer shall mail the forms to the record owners of all tax exempt properties within the County no later than ninety (90) days after the date of enactment thereof. The completed application form shall be returned to the Treasurer, along with the fee set forth in Section 3, no later than sixty (60) days after the date the application was mailed. For 2009 and subsequent years, the Treasurer shall mail the Tax Exempt Certification forms by March 15.
§480-02. Determination of Fee.
The Fee shall be determined as follows:
A. The sum of $50 plus
B. The sum of $150 for every 1,000 square feet of any and all structures on a parcel claimed to be exempt in excess of the first 1,000 square feet of all structures, in the aggregate, on such a parcel.
§480-03. Determination of Fee.
Notwithstanding the foregoing, nothing contained herein shall require any property owned and used by any governmental entity, authority (except a County Authority identified pursuant to Section 5-203.01 of the Administrative Code of Allegheny County), or used as a church or other place of religious worship, or used as a pre-school, elementary, high school or special education, trade or training school not beyond the 12th grade, or used for police, fire (including volunteer fire and relief), public works or emergency services to comply with the provisions hereof or make the payments set forth in §480-02 of this Article.
§480-04. Application of Payments.
All payments of the Essential Services Fee shall be used toward relieving the residential property taxpayers from a portion of the burden incurred by them in providing essential County services including, but not limited to, public safety and public works, and for the costs incurred by the County relative to enforcement of this Ordinance. Accordingly, the revenues derived by the County pursuant hereto are hereby pledged to increasing the Homestead Exemption from the County's real property tax.
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.
SECTION 4. 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.