Allegheny County Council - File #: 3763-08

• File #: 3763-08
• Version: 1
• Name: An Ordinance amending the Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, entitled "Taxation," Section 475-50.1, entitled "Homestead status reevaluation schedule," in order to clarify the ability of the Allegheny County
• Type: Ordinance
• Status: Approved
• File created: 2/19/2008
• In control: Committee on Government Reform
• Final action: 3/4/2008
• Title: An Ordinance amending the Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, entitled "Taxation," Section 475-50.1, entitled "Homestead status reevaluation schedule," in order to clarify the ability of the Allegheny County Controller to provide information to the Chief Assessment Officer regarding properties which are partially exempted from taxation due to application of the homestead exemption under the terms of the Homestead Property Exclusion Program Act (Act 50 of 1998, 53 P.S. §8581 et. seq.).
• Sponsors: Michael Finnerty, Rich Fitzgerald, Jim Burn, Joan Cleary, John DeFazio, Matt Drozd, Jim Ellenbogen, Nick Futules, Vince Gastgeb, Bob Macey, Chuck Martoni, Chuck McCullough, Jan Rea, William Robinson

Date	Ver.	Action By	Action	Result
3/13/2008	1	Chief Executive	Signed by Chief Executive
3/4/2008	1	County Council	Passed for Chief Executive Signature	Pass
2/26/2008	1	Committee on Government Reform	Affirmatively Recommended	Pass
2/19/2008	1	County Council	Referred

title
An Ordinance amending the Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, entitled "Taxation," Section 475-50.1, entitled "Homestead status reevaluation schedule," in order to clarify the ability of the Allegheny County Controller to provide information to the Chief Assessment Officer regarding properties which are partially exempted from taxation due to application of the homestead exemption under the terms of the Homestead Property Exclusion Program Act (Act 50 of 1998, 53 P.S. §8581 et. seq.).

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WHEREAS, the Homestead Property Exclusion Program Act, 53 P.S. §8581 et. seq., permits governing bodies of political subdivisions to exclude from property taxation a fixed dollar amount of the assessed value of each homestead property located within the subdivision; and

WHEREAS, in order to ensure that the homestead exemption is properly applied to eligible properties, the Homestead Property Exclusion Program Act also requires that property owners must file an application for the homestead exemption, and establishes that the governing body of any County may adopt a schedule for review or reapplication for real property previously approved as homestead property;

WHEREAS, Allegheny County Council created a homestead exemption by enacting Ordinance No. 12-02 on April 2, 2002, currently codified at §475-47 of the Allegheny County Code of Ordinances; and

WHEREAS, under the terms of Ordinance No. 25-06, currently codified at §475-50.1 of the Allegheny County Code of Ordinances, Allegheny County Council created a schedule for review of existing homestead exemptions to ensure that the requirements of the Homestead Property Exclusion Program Act are still being met for each property to which the exemption is applied; and

WHEREAS, although the Homestead Property Exclusion Program Act and §475-50.1 vest responsibility for reevaluating homestead applications with the Chief Assessment Officer, neither precludes othe...