[Amended 12-6-2022 by Ord. No. 37-22]
As used in this article, the following words
and phrases shall have the meanings set forth below:
The Act of December 22, 1993, P.L. 529, No. 77, codified
as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B
et seq.
See the definition of "Act 77" above.
Allegheny County.
A longtime owner/occupant of a principal residence in the
County who is:
A single person aged 60 or older during the calendar year in which County real property taxes are due and payable whose household income does not exceed the amount set forth in § 475-42D of this article; or
Married persons if either spouse is 60 or older during the calendar year in which County real property taxes are due and payable whose combined household income does not exceed the amount set forth in § 475-42D of this article; or
An unmarried widow or widower aged 50 or older during the calendar year in which County real property taxes are due and payable and whose household income does not exceed the amount set forth in § 475-42D of this article; or
A permanently disabled person aged 18 or older during the calendar year in which County real property taxes are due and payable and whose household income does not exceed the amount set forth in § 475-42D of this article; or
A trust created by a third party for a disabled person identified in Subsection D above for whose benefit the trust was created, provided that the aggregate taxable household income of the trust and of the disabled person from all sources does not exceed the amount set forth in § 475-42D of this article.
All income received by an eligible taxpayer while residing
in his or her principal residence during a calendar year.
All income from whatever source derived, including, but not
limited to, salaries, wages, dividends, interest, bonuses, commissions,
income from self-employment, IRA distributions, alimony, support money,
cash public assistance and relief, the gross amount of any pensions
or annuities, including railroad retirement benefits for the calendar
years prior to 1999, and 50% of railroad retirement benefits for calendar
years 1999 and thereafter, all benefits received under the Federal
Social Security Act (except Medicare benefits) for calendar years
prior to 1999, and 50% of all benefits received under the Federal
Social Security Act (except medical benefits) for calendar years 1999
and thereafter, all benefits received under State Unemployment Insurance
laws and Veteran's Disability payments, all interest received from
the Federal or any state government or any instrumentality or political
subdivision thereof, realized capital gains, net income from rentals,
worker's compensation and the gross amount of loss of time insurance
benefits, life insurance benefits and proceeds, except the first $5,000
of the total of death benefit payments, and gifts of cash or property,
other than transfers by gift between members of a household, in excess
of a total value of $300, but shall not include surplus food or other
relief in kind supplied by a governmental agency or property tax or
rent rebate or inflation dividend.
A property owner/occupant who, for at least 10 continuous
years, has owned and occupied any dwelling place within the County
as a principal residence and domicile, or any person who for at least
5 years has owned and occupied the same dwelling as a principal residence
and domicile if that person received assistance in the acquisition
of the property as a part of a government or nonprofit housing program.
The Office of Property Assessment of Allegheny County or
such other entity performing the function of making valuations of
real property for taxation purposes.
A natural person.
The dwelling place and so much of the land or lots surrounding
it as is reasonably necessary for use of the dwelling as a home, owned
and occupied by a person. The term "primary personal residence" shall
also include premises occupied by reason of ownership in a cooperative
housing corporation, mobile homes which are assessed as realty for
local property tax purposes and the land upon which the mobile home
is situated, and other similar living accommodations, as well as part
of a multidwelling or multipurpose building and a part of the land
upon which it is built. It shall also include premises occupied by
a person and located on land owned by a nonprofit incorporated association,
of which the person is a member, if the person is required to pay
a pro rata share of the property taxes levied against the association's
land. It shall also include premises occupied by a person if he is
required by law to pay a property tax by reason of his or her ownership
or rental (including a possessory interest) in the dwelling, the land,
or both. An owner includes a person in possession under a contract
of sale, deed of trust, life estate, joint tenancy or tenancy in common
or by reason of statutes of descent and distribution.
See the definition of "special tax provisions" below.
The Act of March 11, 1971, P.L. 104, No. 3, as amended, codified
at 72 P.S. § 4751-1 et seq.
A program of tax relief for eligible taxpayers authorized
under Act 77, as amended, consisting of:
The Treasurer of Allegheny County.
[1]
Editor's Note: See Division 1, Administrative
Code.