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.
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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.
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SECTION 2. Effective Date.
The provisi...
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