For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACT 77. 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.
ALLEGHENY REGIONAL ASSET DISTRICT LAW. See the definition of ACT 77.
ASSESSMENT. The fair market value of property as determined by the Board of Property Assessment, Appeals and Review of the county.
DEPARTMENT OF PROPERTY ASSESSMENT. The Department of Property Assessment, Appeals, Review and Registry of the county.
ELIGIBLE TAXPAYER. A longtime owner/occupant of a principal residence in the borough who is:
(1) A single person aged 65 or older during a calendar year in which county real property taxes are due and assessed; or
(2) Married persons if either spouse is 65 or older during a calendar year in which borough real property taxes are due and assessed.
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, 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 of inflation dividend.
LONGTIME OWNER/OCCUPANT. Any person who for at least ten continuous years has owned or has occupied the same dwelling place as a principal residence and domicile, or any person who for at least five 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 AND RENT REBATE ACT. 53 P.S. §§ 6926-1303 et seq.
(Ord. 989, passed 12-13-1994)