Homestead Borough Assesses Property Taxes under the Pennsylvania Borough Code in order to meet operating expenses.
The Borough also assesses a Special Purpose Tax that is designated for the Carnegie Library of Homestead.
Section 1. Tax Levy.
A. General Borough Purposes For the purpose of providing sufficient revenue to meet the ordinary expenses of the Borough of Homestead, and to discharge all other liabilities now due or that may become due and payable during the fiscal year beginning January 1, 2018 and ending December 31, 2018, a tax for general Borough purposes amounting to 13.00 mills upon each dollar of assessed valuation is hereby levied upon all real property and other objects of taxation within the Borough of Homestead.
B. Library Aid A tax for the purpose of aiding the Carnegie Library of Homestead amounting to .33 mills upon each dollar of assessed valuation is hereby levied upon all real property and other objects of taxation within the Borough of Homestead.
Section 2. Discounts.
Pursuant to Section 10 of the “Local Tax Collection Law,” a taxpayer subject to the payment of a tax levied by this Ordinance shall be entitled to a discount of two (2.00%) percent from the amount off such tax upon making payment of the whole of such tax within two (2) months after the date of the tax notice.
Section 3. Penalties.
A taxpayer subject to the payment of a tax levied by this Ordinance, who shall fail to make payment of such tax for four (4) months after the date of the tax notice, shall be charged a penalty of ten (10.00%) percent, which penalty shall be added to the tax by the Tax Collector and shall be collected by the Tax Collector.
Section 4. Effective Date.
This Ordinance and the real estate tax shall take effect January 1, 2018.
Section 5. Severability.
Any Ordinance or part of an Ordinance conflicting with the provisions of this ordinance are hereby repealed insofar as the same affects this Ordinance, provided, however, that this Ordinance shall in no way affect or repeal the provisions of any Ordinance imposing occupation, deed transfer, business privilege, mercantile, per capita, or other taxes imposed under the provisions of the Local Tax Enabling Act, as amended, all of which taxes shall continue in effect for the year 2018, as provided by law.