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Ordinance amending the Pittsburgh Code at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemption, by fixing the rate of real estate taxation for 2023.
(Public Hearing held 11/23/22)
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The Council of the City of Pittsburgh hereby enacts as follows:
Section 1. The Pittsburgh Code is hereby amended at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemption, Section 263.01: Levy and Rate on Lands and Buildings, as follows:
§ 263.01 - LEVY AND RATE ON LANDS AND BUILDINGS.
Effective January 1, [2022] 2023, for the purpose of providing revenue for the payment of the ordinary current expenses of the City, for the payment of interest on the funded and floating indebtedness of the City, for the payment of the amounts required to be paid to several sinking funds for the retirement at maturity of the outstanding indebtedness of the City, due or to become due during the fiscal year beginning January 1, [2022] 2023, and ending December 31, [2022] 2023, and for the payment of other liabilities of the City due or to become due during the fiscal year beginning January 1, [2022] 2023, and ending December 31, [2022] 2023, the following taxes shall be and the same are hereby levied and assessed upon all real property taxable for the state, county and City purposes within the limits of the City, viz: 8.06 mills upon each dollar or eight dollars and six cents ($8.06) upon each one thousand dollars ($1,000.00) of the assessed valuation of all land, and 8.06 mills upon each dollar or eight dollars and six cents ($8.06) upon each one thousand dollars ($1,000.00) of the assessed valuation of all buildings.
(a) The City Treasurer shall be responsible for notifying both the legal and equitable owners of real property of their respective property tax obligation so that both their property owner of equitable ownership as well as the legal owner of property receive proper notification of the applicable tax obligation year reflected in Section 263.01 above.
(b) The City Treasurer, when prescribing the real property tax notification form, shall send separate notification to all real property owners of both their prior year City, school, Parks, and library taxes as well as their applicable tax obligation year for City, school, Parks, and library taxes in actual dollars.
Section 2. The Pittsburgh Code is hereby amended at Title Two: Fiscal, Article IX: Property Taxes, Chapter 263: Real Property Tax and Exemption, Section 236.04: City of Pittsburgh Parks Trust Fund Levy, as follows:
§ 263.04 - CITY OF PITTSBURGH PARKS TRUST FUND LEVY.
Effective January 1, [2022] 2023 for the purpose of providing revenue for deposit into the City of Pittsburgh Parks Trust Fund, the following taxes shall be and the same are hereby levied and assessed upon all real property taxable for the state, county and city purposes within the limits of the city, viz: .50 mills upon each dollar or fifty cents ($0.50) upon each one thousand dollars ($1,000.00) of the assessed valuation of land, and .50 mills upon each dollar or fifty cents ($0.50) upon each one thousand dollars ($1,000.00) of the assessed valuation of all buildings. All tax revenue collected under this Section 263.04 shall be allocated exclusively to the City of Pittsburgh Parks Trust Fund. This millage rate shall be effective for the [2022] 2023 fiscal year. To be effective in a subsequent year, a millage rate approved hereunder requires legislative approval each year.
Section 3. This Ordinance shall become effective January 1, 2023.