ACT 77 - the Act of December 22,1993, Public Law 529, No. 77, codified as the Allegheny Regional Asset District Law, Pa. Stat. Ann. tit. 16, §6101-B et seq.
ALLEGHENY REGIONAL ASSET DISTRICT LAW - see the definition of "Act 77" above.
ASSESSMENT - the fair market value of property as determined by the Board of Property Assessment, Appeals and Review of Allegheny County.
BOROUGH COUNCIL OF THE BOROUGH OF EAST MCKEESPORT DEPARTMENT OF PROPERTY ASSESSMENT - the Department of Property Assessment, Appeals, Review and Registry of Allegheny County.
ELIGIBLE TAXPAYER - a longtime owner/occupant of a principal residents in the Borough of East McKeesport who is:
A. A single person aged 60 or older during a calendar year in which County real property taxes are due and assessed.
B. Married persons if either spouse is 60 years or older during a calendar year in which real property taxes are due and assessed by the Borough of East McKeesport.
C. A widow or widower age 50 or older.
D. A single person who is permanently disabled and age 18 or older.
[Ord. 813]
HOUSEHOLD INCOME - all income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
INCOME - all income from whatever source derived including, but not limited to, salaries, wages, bonuses, commissions, income from self-employment, alimony, support money, cash public assistance and relief, the gross amount of any pensions or annuities including railroad retirement benefits, all benefits received under the Federal Social Security Act (except Medicare benefits), 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 hereof, realized capital gains, rentals, workmen's compensation 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.
LONGTIME OWNER/OCCUPANT - any person who for at least 10 continuous years has owned or has occupied the same dwelling place 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 part of a government or nonprofit housing program.
PERSON - a natural person.
PRINCIPAL RESIDENCE - the dwelling place of a person, including the principal house and lot, and such lots as are used in connection therewith which contribute to its enjoyment, comfort and convenience; or a building with a maximum of one commercial establishment and a maximum of three residential units of which one residential unit must be a principal residence of the longtime owner/occupant.
SENIOR CITIZENS REBATE AND ASSISTANCE ACT - the Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at Pa. Stat. Ann. tit. 72, §4751-1 et seq.
(Ord. 767, 12/28/1994, §1; as amended by Ord. 813, 5/10/2001, §1F)