SENATE AMENDED
PRIOR PRINTER'S NO. 242, 3881 PRINTER'S NO. 3908
No. 222 Session of 1977
INTRODUCED BY MESSRS. BRUNNER, GARZIA, ZWIKL, ZEARFOSS,
MOEHLMANN, POTT, MEBUS, D. R. WRIGHT, MRS. SCANLON,
MESSRS. HASKELL, COHEN AND VROON, FEBRUARY 9, 1977
SENATOR SMITH, APPROPRIATIONS, IN SENATE, RE-REPORTED AS
AMENDED, NOVEMBER 13, 1978
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 amended, "An act providing property tax or rent rebate to
3 certain senior citizens, widows, widowers and permanently
4 disabled persons with limited incomes; establishing uniform
5 standards and qualifications for eligibility to receive a
6 rebate; and imposing duties upon the Department of Revenue,"
7 EXTENDING THE TIME FOR FILING CLAIMS, MAKING EDITORIAL <--
8 CHANGES AND substituting a declaration for an affidavit of
9 widow or widower status AND FURTHER PROVIDING FOR THE <--
10 DEFINITION OF "INCOME."
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 6 CLAUSE (1) OF SECTION 3 AND SECTIONS 4, <--
14 5 AND 6, act of March 11, 1971 (P.L.104, No.3), known as the
15 "Senior Citizens Property Tax or Rent Rebate Act," SECTIONS 3, 4 <--
16 AND 6 reenacted and amended June 16, 1975 (P.L.7 No.4), is AND <--
17 SECTION 5 AMENDED DECEMBER 16, 1977 (P.L.327, NO.96), ARE
18 amended to read:
19 SECTION 3. DEFINITIONS.--AS USED IN THIS ACT: <--
20 (1) "INCOME" MEANS ALL INCOME FROM WHATEVER SOURCE DERIVED,
1 INCLUDING BUT NOT LIMITED TO SALARIES, WAGES, BONUSES,
2 COMMISSIONS, INCOME FROM SELF-EMPLOYMENT, ALIMONY, SUPPORT
3 MONEY, CASH PUBLIC ASSISTANCE AND RELIEF, THE GROSS AMOUNT OF
4 ANY PENSIONS OR ANNUITIES INCLUDING RAILROAD RETIREMENT
5 BENEFITS, [ALL BENEFITS RECEIVED UNDER THE FEDERAL SOCIAL
6 SECURITY ACT (EXCEPT MEDICARE BENEFITS),] ALL BENEFITS RECEIVED
7 UNDER STATE UNEMPLOYMENT INSURANCE LAWS AND VETERANS' DISABILITY
8 PAYMENTS, ALL INTEREST RECEIVED FROM THE FEDERAL OR ANY STATE
9 GOVERNMENT, OR ANY INSTRUMENTALITY OR POLITICAL SUBDIVISION
10 THEREOF, REALIZED CAPITAL GAINS, RENTALS, WORKMEN'S COMPENSATION
11 AND THE GROSS AMOUNT OF LOSS OF TIME INSURANCE BENEFITS, LIFE
12 INSURANCE BENEFITS AND PROCEEDS (EXCEPT THE FIRST FIVE THOUSAND
13 DOLLARS ($5,000) OF THE TOTAL OF DEATH BENEFIT PAYMENTS), AND
14 GIFTS OF CASH OR PROPERTY (OTHER THAN TRANSFERS BY GIFT BETWEEN
15 MEMBERS OF A HOUSEHOLD) IN EXCESS OF A TOTAL VALUE OF THREE
16 HUNDRED DOLLARS ($300), BUT SHALL NOT INCLUDE SURPLUS FOOD OR
17 OTHER RELIEF IN KIND SUPPLIED BY A GOVERNMENTAL AGENCY OR
18 PROPERTY TAX REBATE. NOR SHALL INCOME INCLUDE ANY BENEFITS <--
19 RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT, INCLUDING
20 MEDICARE BENEFITS.
21 * * *
22 SECTION 4. PROPERTY TAX OR RENT REBATE.--[(A) THE AMOUNT OF
23 ANY CLAIM FOR PROPERTY TAX REBATE FOR REAL PROPERTY TAXES DUE
24 AND PAYABLE DURING THE CALENDAR YEARS 1971 AND 1972, OR RENT
25 REBATE IN LIEU OF PROPERTY TAXES FOR RENT DUE AND PAYABLE DURING
26 THE CALENDAR YEAR 1972 SHALL BE DETERMINED IN ACCORDANCE WITH
27 THE FOLLOWING SCHEDULE:
28 PERCENTAGE OF REAL PROPERTY TAXES OR
29 RENT REBATE IN LIEU OF PROPERTY TAXES
30 HOUSEHOLD INCOME ALLOWED AS REBATE
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1 $ 0 - $ 999 100%
2 1,000 - 1,499 90
3 1,500 - 1,999 80
4 2,000 - 2,499 70
5 2,500 - 2,999 60
6 3,000 - 3,499 50
7 3,500 - 3,999 40
8 4,000 - 4,999 30
9 5,000 - 5,999 20
10 6,000 - 7,499 10]
11 (A.1) THE AMOUNT OF ANY CLAIM FOR PROPERTY TAX REBATE OR
12 RENT REBATE IN LIEU OF PROPERTY TAXES FOR REAL PROPERTY TAXES OR
13 RENT DUE AND PAYABLE DURING THE CALENDAR YEAR 1973 [AND
14 THEREAFTER] THROUGH CALENDAR YEAR 1977, INCLUSIVE, SHALL BE
15 DETERMINED IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
16 $ 0 - $2,999 100%
17 3,000 - 3,499 90
18 3,500 - 3,999 80
19 4,000 - 4,499 70
20 4,500 - 4,999 60
21 5,000 - 5,499 50
22 5,500 - 5,999 40
23 6,000 - 6,499 30
24 6,500 - 6,999 20
25 7,000 - 7,499 10
26 (A.2) THE AMOUNT OF ANY CLAIM FOR PROPERTY TAX REBATE OR
27 RENT REBATE IN LIEU OF PROPERTY TAXES FOR REAL PROPERTY TAXES OR
28 RENT DUE AND PAYABLE DURING CALENDAR YEAR 1978 AND THEREAFTER
29 SHALL BE DETERMINED IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
30 PERCENTAGE OF REAL PROPERTY TAXES OR
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1 RENT REBATE IN LIEU OF PROPERTY TAXES
2 HOUSEHOLD INCOME ALLOWED AS REBATE
3 $ 0 - $3,999 100% <--
4 4,000 - 4,499 90
5 4,500 - 4,999 80
6 5,000 - 5,499 70
7 5,500 - 5,999 60
8 6,000 - 6,499 50
9 6,500 - 6,999 40
10 7,000 - 7,499 30
11 7,500 - 7,999 20
12 8,000 - 8,499 10
13 $ 0 - $4,499 100%
14 4,500 - 4,999 90
15 5,000 - 5,499 80
16 5,500 - 5,999 70
17 6,000 - 6,499 60
18 6,500 - 6,999 50
19 7,000 - 7,499 40
20 7,500 - 7,999 30
21 8,000 - 8,499 20
22 8,500 - 8,999 10
23 (B) NO CLAIM SHALL BE ALLOWED IF THE AMOUNT OF PROPERTY TAX
24 OR RENT REBATE COMPUTED IN ACCORDANCE WITH THIS SECTION IS LESS
25 THAN TEN DOLLARS ($10), AND THE MAXIMUM AMOUNT OF REBATE PAYABLE
26 SHALL NOT EXCEED [TWO HUNDRED DOLLARS ($200)] FOUR HUNDRED
27 DOLLARS ($400).
28 (C) NO CLAIM SHALL BE ALLOWED IF THE CLAIMANT IS A TENANT OF
29 AN OWNER OF REAL PROPERTY EXEMPT FROM REAL PROPERTY TAXES.
30 (D) IF A HOMESTEAD IS OWNED OR RENTED AND OCCUPIED FOR ONLY
19770H0222B3908 - 4 -
1 A PORTION OF A YEAR OR IS OWNED OR RENTED IN PART BY A PERSON
2 WHO DOES NOT MEET THE QUALIFICATIONS FOR A CLAIMANT, EXCLUSIVE
3 OF ANY INTEREST OWNED OR LEASED BY A CLAIMANT'S SPOUSE, OR IF
4 THE CLAIMANT IS A WIDOW OR WIDOWER WHO REMARRIES, OR IF THE
5 CLAIMANT IS A PERMANENTLY DISABLED PERSON WHO IS NO LONGER
6 DISABLED, THE DEPARTMENT SHALL APPORTION THE REAL PROPERTY TAXES
7 OR RENT IN ACCORDANCE WITH THE PERIOD OR DEGREE OF OWNERSHIP OR
8 LEASEHOLD OR ELIGIBILITY OF THE CLAIMANT IN DETERMINING THE
9 AMOUNT OF REBATE FOR WHICH A CLAIMANT IS ELIGIBLE. A CLAIMANT
10 WHO IS A RENTER SHALL NOT BE ELIGIBLE FOR RENT REBATE IN LIEU OF
11 PROPERTY TAXES DURING THOSE MONTHS WITHIN WHICH HE RECEIVES
12 PUBLIC ASSISTANCE FROM THE DEPARTMENT OF PUBLIC WELFARE.
13 SECTION 5. FILING OF CLAIM.--A CLAIM FOR PROPERTY TAX OR
14 RENT REBATE SHALL BE FILED WITH THE DEPARTMENT ON OR BEFORE THE
15 THIRTIETH DAY OF JUNE OF THE YEAR NEXT SUCCEEDING THE END OF THE
16 CALENDAR YEAR IN WHICH REAL PROPERTY TAXES OR RENT WERE DUE AND
17 PAYABLE: PROVIDED, THAT CLAIMS FILED AFTER THE JUNE 30 DEADLINE
18 [MAY] UNTIL DECEMBER 31 OF SUCH CALENDAR YEAR SHALL BE ACCEPTED
19 [AT THE DISCRETION OF] BY THE SECRETARY OF REVENUE [FOR CAUSE
20 SHOWN] AS LONG AS FUNDS ARE AVAILABLE TO PAY THE BENEFITS TO THE
21 LATE FILING CLAIMANTS. NO REIMBURSEMENT ON A CLAIM SHALL BE MADE
22 FROM THE STATE LOTTERY FUND EARLIER THAN THE DAY FOLLOWING THE
23 [LAST DAY] THIRTIETH DAY OF JUNE PROVIDED IN THIS ACT ON WHICH
24 THAT CLAIM MAY BE FILED WITH THE DEPARTMENT. ONLY ONE CLAIMANT
25 FROM A HOMESTEAD EACH YEAR SHALL BE ENTITLED TO PROPERTY TAX OR
26 RENT REBATE. IF TWO OR MORE PERSONS ARE ABLE TO MEET THE
27 QUALIFICATIONS FOR A CLAIMANT, THEY MAY DETERMINE WHO THE
28 CLAIMANT SHALL BE. IF THEY ARE UNABLE TO AGREE, THE DEPARTMENT
29 SHALL DETERMINE TO WHOM A REBATE IS TO BE PAID.
30 Section 6. Proof of Claim.--Each claim shall include
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1 reasonable proof of household income, the size and nature of the
2 property claimed as a homestead and the rent or tax receipt, or
3 other proof that the real property taxes on the homestead have
4 been paid, or rent in connection with the occupancy of a
5 homestead has been paid. If the claimant is a widow, or widower,
6 [an affidavit] a declaration of such status on such forms and in
7 such manner as prescribed by the Secretary of Revenue shall be
8 included. Proof that a claimant is eligible to receive
9 disability benefits under the Federal Social Security Act shall
10 constitute proof of disability under this act. No person who has
11 been found not to be disabled by the social security
12 administration shall be granted a rebate under this act. A
13 claimant not covered under the Federal Social Security Act shall
14 be examined by a physician designated by the department and such
15 status determined using the same standards used by the social
16 security administration. It shall not be necessary that such
17 taxes or rent were paid by the claimant: Provided, That the rent
18 or taxes have been paid when the claim is filed. The first claim
19 filed shall include proof that the claimant or his spouse was
20 age sixty-five or over or fifty years or over in the case of a
21 widow, or widower, during the calendar year in which real
22 property taxes or rent were due and payable.
23 Section 2. This act shall take effect immediately AND THE <--
24 AMENDMENT TO CLAUSE (1) OF SECTION 3 SHALL APPLY RETROACTIVELY
25 TO TAXABLE YEARS BEGINNING JANUARY 1, 1978, AND THE AMENDMENTS
26 TO SECTIONS 4 AND 5 SHALL BE RETROACTIVE TO TAXES OR RENT PAID
27 ON OR AFTER JANUARY 1, 1978.
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