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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 further define the residency requirement for disabled individuals participating in the Property Tax Relief Program.
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WHEREAS, the Board of Commissioners of Allegheny County adopted Ordinance No. 33-00-OR on November 8, 2000, establishing a Property Tax Relief Program; and
WHEREAS, disabled individuals are entitled to participate in the program and receive its benefits beginning at age 18 under the terms of the Allegheny County Code of Ordinances, §§475-40 and 475-42; and
WHEREAS, these same provisions of the Allegheny County Code of Ordinances require that disabled individuals be "longtime owner/occupants" of their homes, which requires at least 10 continuous years of owning and occupying a home in Allegheny County; and
WHEREAS, the combination of these two provisions in practice often works to prevent disabled individuals under the age of 28 from participating in the program; and
WHEREAS, the Council desires to provide disabled individuals with the ability to participate in the program as of the date upon which they reach the age of 18, as prescribed by the governing statute;
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
The Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," Article VI, entitled "Property Tax Relief Program," is hereby amended as follows:
§475.42. Participation in Program.
Any person paying property taxes in the County may apply to either the Office of the Treasurer or to the Office of Property Assessment for certification as a participant in the program authorized under this Article. In order to be eligible to participate in the program, the person must meet the following conditions;
A. The person must be a single person aged 60 or older; or be married persons with either spouse being 60 years of age or older; or be an unmarried widow or widower aged 50 years of age or older; or be a disabled person aged 18 years of age or older.
B. The person must be a longtime owner/occupant, or, in the event that the person is a disabled person aged 18 years of age or older, must own their residence; and
C. The property owned by the person(s) must be the primary personal residence of the person(s).
D. The person's household income must not exceed $30,000 $35,000.
SECTION 2. Effective Date.
The provisions of this Ordinance shall become effective July 31, 2007, and shall be in effect for the 2008 Program Year.
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.