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§ 19-2902. Definitions.

As used in this Chapter:

(1) Homestead. A dwelling used as a home, occupied by a taxpayer as a primary residence. A homestead shall also include 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 a part of a multi-dwelling or multi-purpose building and a part of the land upon which it is built to the extent that the eligible taxpayer is chargeable by the City for property taxes. It shall also include premises occupied by an eligible taxpayer if he or she 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; provided that the term "by law" shall not be deemed to include a contractual obligation between the eligible taxpayer and a person who would otherwise be responsible to the City for the amount of the tax. An owner includes a person in possession under contract of sale, deed of trust, life estate, joint tenancy or tenancy in common.

(2) Low income taxpayer.

(a) For tax year 2008 and all prior tax years, a taxpayer whose income does not exceed the "maximum annual income" allowable for an "eligible claimant" to participate in the Commonwealth's program for Pharmaceutical Assistance for the Elderly ("PACE") pursuant to the Lottery Fund Preservation Act, 72 P.S. §§ 3762-101 et seq.

(b) For tax year 2009 and thereafter, a taxpayer whose income does not exceed the maximum annual income allowable for an eligible claimant to participate in either the Pharmaceutical Assistance Contract for the Elderly (PACE) program or the Pharmaceutical Assistance Contract for the Elderly Needs Enhancement Tier (PACENET) established under Chapter 5 of the State Lottery Law, 72 P.S. §§ 3761-501 et seq.

(c) For purposes of this Section, "income" shall be defined as it is in Chapter 5 of the State Lottery Law.

(3) Real estate taxes. All taxes on a homestead imposed or authorized to be imposed pursuant to § 19-1301 and § 19-1801.

(4) Senior citizen. A taxpayer who is sixty-five years of age or over, or whose spouse, if a member of the household, is sixty-five years of age or over, during a calendar year in which real property taxes are due and payable or was a widow or widower of someone who was sixty-five years of age or over and was fifty years of age or over during a calendar year in which real estate taxes were due and payable. For the purpose of this Chapter, the term "widow" or "widower" shall mean the surviving unmarried wife or the surviving unmarried husband, as the case may be, of a deceased individual.

(5) Special tax provision. The eligibility for and the refund or forgiveness of a portion of the taxpayer's real estate tax liability.

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