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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," and creating a new Article XII, entitled "Overseas Military Service Property Tax Relief."
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WHEREAS, Allegheny County currently administers programs that abate property taxes based upon age, homestead or farmstead property status, residential visitability status, duration of home ownership, owner disability status, qualifying parcels' status under the Clean and Green program, and qualifying projects' LERTA status, among other things; and
WHEREAS, although having a family member on active military duty stationed overseas often presents significant financial and other difficulties to our County's residents, the County does not currently administer a program to abate their property taxes in any fashion; and
WHEREAS, the County's row office reform process will reach its final stage in 2008, and the cost savings that the County Controller has estimated for the row office reform process should be sufficient to offset or exceed any cost to the County due to creating a tax abatement program for military personnel stationed overseas;
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
The Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," is hereby amended by the addition of a new Article XII, entitled "Overseas Military Service Property Tax Relief" as follows:
§475.60. Definitions.
The following words and phrases shall be defined as delineated in this Section, unless context clearly indicates otherwise:
ELIGIBLE PROPERTY - A homestead or homestead property as defined in §8401 of Act 50 of 1998.
EILIGIBLE TAXPAYER - Any owner of eligible property located in whole or in part within Allegheny County may participate in the Overseas Military Service Property Tax Relief program so long as they are either:
A. A single person on active military duty and stationed outside of the United States for at least 180 days during any calendar year in which County real estate property taxes are assessed and due on the eligible property and whose household income does not exceed $35,000; or
B. Married persons if either spouse is on active military duty and stationed outside of the United States for at least 180 days during any calendar year in which County real estate property taxes are assessed and due on the eligible property and whose household income does not exceed $35,000.
§475.61. Creation of Overseas Military Service Property Tax Relief Program.
There is hereby created and established an Overseas Military Service Property Tax Relief program. Beginning in tax year 2008 and in all subsequent tax years, all Eligible Taxpayers shall receive a discount equal to 30% of their total County property taxes due and payable on Eligible Property in any year in which they were eligible for participation in the program under the terms of §475.60. The discount authorized by this Section shall not be deemed to be applicable to any property taxes paid or owed from any tax year prior to 2008. In the event that an individual becomes eligible for program participation after paying his or her tax bill in full for that tax year, the Office of Property Assessments may:
A. Apply the discount authorized by this Article retroactively to the amount already paid by the Eligible Taxpayer in the current tax year; or
B. Apply the discount authorized by this Article to the tax year immediately following the one in which the taxpayer became eligible for participation.
§475.62. Administration of Program.
The Office of Property Assessments shall administer the County's Overseas Military Service Property Tax Relief program created under the terms of this Article. In administering this program, the Office of Property Assessments shall create program participation guidelines and require proof of duty station as needed consistent with the terms of this Article, shall create an application for participation in the program, and shall formulate any policies and procedures that are necessary for the implementation of the requirements of this Article.
§475.63. Application and Reapplication Requirement.
Eligible Taxpayers must file an application for program participation in each tax year during which they are eligible under the terms of this Article. In the event that the Eligible Taxpayer is prevented from filing the required application for reasons reasonably related to his or her military service, the taxpayer's spouse, parent, sibling, adult child, or legal representative may execute and file the application for on his or her behalf.
SECTION 2. Effective Date.
The provisions of this Ordinance shall become effective January 1, 2008.
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.