title
Ordinance of the County of Allegheny establishing a procedure for deferral of a portion of senior citizens' property tax bills.
body
WHEREAS, the Real Estate Tax Deferment Program Act, 53 P.S. ยงยง8571 - 8578, permits political subdivisions within the Commonwealth to create a program to allow citizens to defer a portion of their property taxes; and
WHEREAS, the provisions of the Real Estate Tax Deferment Program Act are applicable to all political subdivisions, including home rule municipalities; and
WHEREAS, Allegheny County Council desires to provide property tax relief to the citizens of the County to the extent allowable by law; and
WHEREAS, a Real Estate Tax Deferment Program has not yet been established in Allegheny County;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Definitions.
The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
A. "Base payment." The amount of property tax paid by an applicant in the base year.
B. "Base year." The tax year preceding the first tax year for which a taxing authority implements the provisions of this subchapter or the tax year immediately preceding an applicant's entry into the tax deferral program.
C. "Claimant." A person whose household income does not exceed the limit provided for in Section 2 of this Ordinance (relating to income eligibility).
D. "Household income." All income as defined in the act of March 11, 1971 (P.L. 104, No. 3), known as the Senior Citizens Rebate and Assistance Act, received by the claimant and by the claimant's spouse during the calendar year for which a tax deferral is claimed.
E. "Increase in real property taxes." An increase in the property taxes above the base payment resulting from a millage increase, a change in the assessment ratio or method, or by a revaluing of all ...
Click here for full text