Allegheny County Header
File #: 3036-07    Version: Name: An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," Article V, entitled "Senior Citizen Relief," to further define the applicability o
Type: Ordinance Status: Expired by Rule
File created: 2/6/2007 In control: Committee on Budget and Finance
On agenda: Final action: 1/3/2008
Title: An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," Article V, entitled "Senior Citizen Relief," to further define the applicability of the Longtime Senior Citizen Owner/Occupant Tax Relief Program.
Sponsors: Susan Caldwell, Vince Gastgeb, Matt Drozd, Michael Finnerty, William Robinson, Brenda Frazier, Bob Macey, Jan Rea, John DeFazio, Rich Fitzgerald, Jim Burn, Joan Cleary

 

                     TITLE

An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," Article V, entitled "Senior Citizen Relief," to further define the applicability of the Longtime Senior Citizen Owner/Occupant Tax Relief Program.

                     

BODY

                                          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 provide additional property tax relief against increasing property taxes for the County's senior citizens;

 

The Council of the County of Allegheny hereby enacts as follows:

 

Section 1.                     

 

The Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," Article V, entitled "Senior Citizen Relief," §475.33 is hereby amended as follows:

 

§475.33.  Definitions.

 

* * *

EILIGIBLE TAXPAYER - A longtime owner/occupant residing in Allegheny County who is:

 

A.                     A single person aged 60 or older during a calendar year in which County real estate property taxes are assessed and due and whose household income does not exceed $30,000 $35,000; or

 

B.                     Married persons if either spouse is 60 or older during the calendar year in which County real estate property taxes are assessed and due and whose household income does 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.