Allegheny County Council - File #: 2762-06

• File #: 2762-06
• Version: 1
• Name: An Ordinance of the Allegheny County Council amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," by creating a new §475-50.1, in order to establish a reevaluation schedule for real property previously appro
• Type: Ordinance
• Status: Approved
• File created: 9/12/2006
• In control: County Council
• Final action: 9/26/2006
• Title: An Ordinance of the Allegheny County Council amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," by creating a new §475-50.1, in order to establish a reevaluation schedule for real property previously approved for property tax exclusion under the Homestead Property Exclusion Program Act (Act 50 of 1998, 53 P.S. §8581 et. seq.).
• Sponsors: William Robinson, Jim Burn, Joan Cleary, John DeFazio, Michael Finnerty, Brenda Frazier, Bob Macey, Rich Fitzgerald

Date	Ver.	Action By	Action	Result
10/4/2006	1	Chief Executive	Returned Without Chief Executive Signature
9/26/2006	1	County Council	Passed for Chief Executive Signature	Pass
9/19/2006	1	Committee on Budget and Finance	Affirmatively Recommended	Pass
9/12/2006	1	County Council	Referred

title

An Ordinance of the Allegheny County Council amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," by creating a new §475-50.1, in order to establish a reevaluation schedule for real property previously approved for property tax exclusion under 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 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, Allegheny County Council has never created a schedule for review of existing homestead exemptions and the Allegheny County Property Assessment Office has accordingly never performed any evaluations 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, circumstances for all properties are subject to change over time, and these changes in some cases render the property ineligible for the previously granted homestead exemption; and

WHEREAS, the continuation of properties in the Homestead Property Exclusion Program that are no longer entitled to the exemption has the potential t...