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Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending County Ordinance No. 32066, as previously amended by County Ordinance No. 33-00 and by County Ordinance No. 14-01, to expand the previously established program of County Property Tax Relief for Longtime Senior Citizen Owner/Occupants who meet certain income eligibility requirements by providing for an exemption from increased County taxes attributable to an increase in assessment of a primary personal residence over the assessment established in a base tax year.
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WHEREAS, the Board of Commissioners of Allegheny County, acting pursuant to legal authority granted by the Pennsylvania General Assembly under Act 77 of 1993, codified as the Allegheny Regional Asset District Law, Pa. Stat. Ann. Tit. 16 §6101-B et seq (2001), adopted County Ordinance No. 32066 on March 31, 1994; and
WHEREAS, the Board of Commissioners of Allegheny County adopted and incorporated as part of Ordinance No. 32066, a program of tax relief for longtime senior citizen owner/occupants of a primary personal residence within the County to fulfill the mandates of Section 6171-B(4) of Act 77 of 1993; and
WHEREAS, on November 8, 2000, the Allegheny County Council adopted Ordinance No. 33-00 to amend the previously established program of tax relief for longtime senior citizen owner/occupants of a primary personal residence within the County by providing for a twenty-five percent (25%) discount on the gross or face amount of County real property taxes then due and owing on an eligible taxpayer's primary personal residence; and
WHEREAS, on February 6, 2001, Allegheny County Council adopted Ordinance No. 14-01 in order to broaden the qualifications for participation in the program of tax relief for longtime senior citizen owner/occupants of a primary personal residence as required by amendments to Act 77 enacted by the Pennsylvania General Assembly; and
WHEREAS, Allegheny County Council concurs in the recommendation of the Chief Executive that an expansion of the previously established program of tax relief for longtime senior citizen owner/occupants of a primary personal residence within the County is necessary to protect eligible senior citizens from financial hardship and will inure to the benefit of a significant part of the populace of the County.
Now, therefore, be it ordained and enacted by the County Council of the County of Allegheny, in lawful session duly assembled, and it is hereby ordained and enacted pursuant to authority granted by Act 85 of 2000 as follows:
Section 1. Amendment of County Ordinance No. 32066
County Ordinance No. 32066, as previously amended, is amended to read as follows:
ARTICLE X - ALLEGHENY COUNTY PROPERTY TAX RELIEF PROGRAM
Section 1 - Definitions
(a) Act 77 - The Act of December 22, 1993, Public Law 529, No. 77, codified as the Allegheny Regional Asset District Law, Pa. Stat. Ann. Tit. 16, §6101-B et seq.
(b) Allegheny Regional Asset District Law - See the definition of “Act 77” above.
(c) Assessment - The value of a parcel of real property as established by the Office of Property Assessment or, upon appeal, by the Board of Property Assessment or the Court of Common Pleas of Allegheny County pursuant to the provisions of the Second Class County Assessment Law, 72 P.S. §5452.1, for the purpose of the levy of real property taxes.
(d) Base Tax Year - Calendar Year 2003 or, in the case of a primary personal residence which was constructed or installed (if a mobile home) after 2003, the calendar year in which the primary personal residence first received an assessment by the Office of Property Assessments.
(e) Board of Property Assessment - The Board of Property Assessment Appeals and Review of Allegheny County as set forth in Chapter 207 of the Administrative Code of Allegheny County.
(f) County - Allegheny County.
(g) Eligible Taxpayer - A longtime owner/occupant of a principal residence in the County who is: (1) a single person aged sixty (60) or older during a calendar year in which County real property taxes are due and payable and whose household income does not exceed $30,000.00; or (2) married persons if either spouse is sixty (60) or older during calendar year in which County real property taxes are due and payable whose combined household income does not exceed $30,000.00; or (3) an unmarried widow or widower aged fifty (50) or older during the calendar year in which County real property taxes are due and payable and whose household income does not exceed $30,000.00; or (4) a permanently disabled person aged eighteen (18) or older during the calendar year in which County real property taxes are due and payable and whose household income does not exceed $30,000.00.
(h) Household Income - All income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
(i) Income - All income from whatever source derived, including, but not limited to, salaries, wages, dividends, interest, bonuses, commissions, income from self-employment, IRA distributions, alimony, support money, cash public assistance and relief, the gross amount of any pensions or annuities, including railroad retirement benefits for the calendar years prior to 1999, and fifty percent of railroad retirement benefits for calendar years 1999 and thereafter, all benefits received under the Federal Social Security Act (except Medicare benefits) for calendar years prior to 1999, and fifty percent of all benefits received under the Federal Social Security Act (except medical benefits) for calendar years 1999 and thereafter, all benefits received under State Unemployment Insurance laws and Veteran's Disability payments, all interest received from the Federal or any state government or any instrumentality or political subdivision thereof, realized capital gains, net income from rentals, worker's compensation and the gross amount of loss of time insurance benefits, life insurance benefits and proceeds, except the first five thousand dollars ($5,000.00) of the total of death benefit payments, and gifts of cash or property, other than transfers by gift between members of a household, in excess of a total value of three hundred dollars ($300.00), but shall not include surplus food or other relief in kind supplied by a governmental agency or property tax or rent rebate or inflation dividend.
(j) Longtime Owner/Occupant - A property owner/occupant who, for at least ten (10) continuous years, has owned and occupied a dwelling place within the County as a principal residence and domicile, or any person who for at least five (5) years has owned and occupied the same dwelling as a principal residence and domicile if that person received assistance in the acquisition of the property as a part of a government or non-profit housing program.
(k) Office of Property Assessment - The Office of Property Assessment of Allegheny County or such other entity performing the function of making valuations of real property for taxation purposes.
(l) Person - A natural person
(m) Primary Personal Residence - The dwelling place and so much of the land or lots surrounding it as is reasonably necessary for use of the dwelling as a home, owned and occupied by a person. The term primary personal residence shall also include premises occupied by reason of ownership in a cooperative housing corporation, mobile homes which are assessed as realty for local property tax purposes and the land upon which the mobile home is situated, and other similar living accommodations, as well as part of a multi-dwelling or multi-purpose building and a part of the land upon which it is built. It shall also include premises occupied by a person and located on land owned by a nonprofit incorporated association, of which the person is a member, if the person is required to pay a pro rata share of the property taxes levied against the association's land. It shall also include premises occupied by a person if he is required by law to pay a property tax by reason of his or her ownership or rental (including a possessory interest) in the dwelling, the land, or both. An owner includes a person in possession under a contract of sale, deed of trust, life estate, joint tenancy or tenancy in common or by reason of statutes of descent and distribution.
(n) Program - See the definition of “Special Tax Provisions” below.
(o) Senior Citizens Rebate and Assistance Act - The Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at Pa. Stat. Ann. tit. 72 §4751-1 et seq.
(p) Special Tax Provisions - A program of tax relief for eligible taxpayers authorized under Act 77, as amended, consisting of: (1) an exemption from the payment of any increased or additional Allegheny County real property taxes attributable to or resulting from any increased or additional assessment of the eligible taxpayer(s)' primary personal residence which is over and above the assessment established for the eligible taxpayer(s)' primary personal residence during a Base Tax Year; (2) a discount on the payment of Allegheny County real property taxes; and, (23) an installment payment program for the payment of Allegheny County real property taxes.
(q) Treasurer - The Treasurer of Allegheny County.
Section 2 - Special Tax Provisions
(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 percent (25%) 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. the following Special Tax Provisions:
(1) Exemption from Increased County Real Property Taxes Due to Increased Assessment Over Base Tax Year Assessment
All eligible taxpayers in Allegheny County who are longtime owner/occupants shall be entitled to apply for and receive an exemption from the payment of increased or additional Allegheny County real property taxes attributable to or resulting from any increased or additional assessment of the eligible taxpayer(s)' primary personal residence which is over and above the assessment established for the eligible taxpayer(s)' primary personal residence during a Base Tax Year by the Office of Property Assessments or, upon appeal, by the Board of Property Assessments or the Court of Common Pleas of Allegheny County.
(2) Discount on County Property Taxes
All eligible taxpayers in Allegheny County who are longtime owner/occupants shall be entitled to apply for and receive a discount of twenty-five percent (25%) 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 two percent (2%) discount permitted to all taxpayers for early payment.
(3) Installment Payment of County Taxes
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.
Section 3 - 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 sixty (60) or older; or be married persons with either spouse being sixty (60) years of age or older; or be an unmarried widow or widower aged fifty (50) years of age or older; or be a disabled person aged eighteen (18) years of age or older.
(b) The person must be a longtime owner/occupant; 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 thirty thousand dollars ($30,000).
Section 4 - Rules and Regulations
The Office of the Treasurer and the Office of the Property Assessment shall jointly promulgate rules and regulations for the administration of the Program established under this Article. Such rules and regulations shall include, but not be limited to: application procedures and deadlines; reasonable proof of household income; proof of residence; ownership and occupancy of the primary personal residence; provision of the tax bill or receipt for the County real estate taxes owed or paid in connection with the primary personal residence; and any other reasonable requirements and conditions as may be necessary to operate the property tax relief program.
Section 5 - Appeals
An appeal from any determination hereunder by the Office of the Treasurer or the Office of Property Assessment shall be in accordance with the Pennsylvania Local Agency Law.
Section 6 - Budget Review
By July 1, 2001, the Budget will be reviewed with the express purpose of reopening the Budget, if necessary, to adjust expenditures to address any loss of revenue that may result from the passage of Ordinance No. 33-00 as amended.
SECTION 2. 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. 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.