A Resolution of the County of Allegheny, Commonwealth of Pennsylvania, urging the General Assembly and Governor to amend 16 P.S. §6171-B(A)(4)(iii) to authorize the County to revise the eligibility standards for its program establishing Senior Citizen Relief from County real property taxes in order to render such standards consistent with those contained within the Commonwealth’s Senior Citizens Rebate and Assistance Act eligibility guidelines.
WHEREAS, in 2000 and pursuant to the authorization granted at 16 P.S. §6171-B(A)(4)(iii), Allegheny County established a property tax relief program for senior citizens called the Senior Citizen Relief program, currently codified at Chapter 475, Article V of the Allegheny County Code of Ordinances; and
WHEREAS, under the terms of 16 P.S. §6171-B(A)(4)(iii), the County’s program is to be modeled after the Commonwealth’s Senior Citizens Rebate and Assistance Act, formerly codified at 72 P.S. §4751-1 et. seq., with participation expressly limited to persons whose income as defined by the Act does not exceed $30,000; and
WHEREAS, in 2006 - and subsequent to the enactment of 16 P.S. §6171-B(A)(4)(iii) - the provisions of the Senior Citizens Rebate and Assistance Act were superseded by the provisions of the Commonwealth’s Taxpayer Relief Act, 53 P.S. §6926.101, et. seq.; and
WHEREAS, the new provisions of the Taxpayer Relief Act authorize property tax relief in 2006 and all subsequent tax years for eligible senior citizen taxpayers whose income does not exceed $35,000, 53 P.S. §6926-1304(a)(2)(i); and
WHEREAS, it is the desire of Council to render the income eligibility requirements for the County program identical to those of the Commonwealth’s program in order to avoid confusion and unnecessary tax calculation burdens for the County’s senior citizen population; and
WHEREAS, in order to accomplish this change, the current income eligibility requirement found at 16 P.S. §6171-B(A)(4)(iii) must be changed to allow ...
Click here for full text