title
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," through the creation of a new Chapter 480, entitled "Essential Services and Tax Exempt Certification," in order to provide for a tax exempt certification and essential services fee for certain properties within the County for which an exemption from the real property tax is claimed.
body
WHEREAS, there are approximately 25,000 properties within Allegheny County, which are presently classified as exempt from the Real Property Tax; and
WHEREAS, while these properties are exempt from the Real Property Tax, these properties nonetheless are consumers of essential County government services and utilize County facilities; and
WHEREAS, the exemption from the Real Property Tax in many instances provides substantial savings to the owners of tax exempt properties; and
WHEREAS, the County needs to initiate a regular annual reporting process to verify the claimed tax exempt status of these properties; and
WHEREAS, County Council finds that it is necessary and proper for the continued viability of certain essential services it provides or causes to be provided, including, but not limited to, public safety and public works, which benefit the owners and occupiers of tax-exempt properties as the same do all County residents and property owners, that there be a requisite partial contribution from the County tax exempt properties toward the cost of said services; and
WHEREAS, such a contribution will enable the County to provide some much needed property tax relief to County homeowners through an increase in the Homestead Exemption;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Incorporation of the Preamble
The provisions set forth in the preamble to this Ordinance are incorporated by reference in their entirety herein.
SECTION 2. Amendmen...
Click here for full text