PRINTER'S NO. 4131
No. 2925 Session of 1990
INTRODUCED BY CIVERA, RAYMOND, MICOZZIE, ADOLPH, HAYES, FOX,
DeLUCA, ARGALL, TRELLO, STABACK, PESCI, ANGSTADT, JOHNSON,
JACKSON, GANNON, McNALLY, KENNEY, J. TAYLOR, E. Z. TAYLOR,
BELFANTI, VROON, HERSHEY, MELIO, BUNT, GIGLIOTTI, PITTS,
REBER, LAUGHLIN, OLASZ, GODSHALL, TANGRETTI, HARPER, TELEK,
GLADECK, O'BRIEN, PETRONE, RICHARDSON AND FLICK,
SEPTEMBER 26, 1990
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 26, 1990
AN ACT
1 Freezing the amount of real property tax payable by certain
2 senior citizens.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Definitions.
6 The following words and phrases when used in this act shall
7 have the meanings given to them in this section unless the
8 context clearly indicates otherwise:
9 "Household income." All income received by the claimant and
10 his spouse while residing in the homestead during the calendar
11 year for which a rebate and dividend are claimed.
12 "Income." All income from whatever source derived,
13 including, but not limited to, salaries, wages, bonuses,
14 commissions, income from self-employment, alimony, support
15 money, cash public assistance and relief, the gross amount of
1 any pensions or annuities, including railroad retirement
2 benefits, all benefits received under the Social Security Act
3 (Public Law 74-271, 42 U.S.C. § 301 et seq.) (except Medicare
4 benefits), all benefits received under State unemployment
5 insurance laws and veterans' disability payments, all interest
6 received from the Federal Government or any state government, or
7 any instrumentality or political subdivision thereof, realized
8 capital gains, rentals, workmen's compensation and the gross
9 amount of loss of time insurance benefits, life insurance
10 benefits and proceeds (except the first $5,000 of the total of
11 death benefit payments), and gifts of cash or property (other
12 than transfers by gift between members of a household) in excess
13 of a total value of $300, but shall not include surplus food or
14 other relief in kind supplied by a governmental agency or
15 property tax or rent rebate or inflation dividend.
16 "Senior citizen." A person who is 65 years of age or older,
17 or whose spouse (if a member of the household) is 65 years of
18 age or older, during a calendar year in which real property
19 taxes were due and payable, or a person who is a widow or
20 widower and is 50 years of age or older during the calendar year
21 or part thereof in which real property taxes were due and
22 payable.
23 Section 2. Freeze on real property taxes.
24 No political subdivision shall increase the real property tax
25 on a dwelling house owned and occupied by a senior citizen above
26 the amount payable for calendar year 1991 or fiscal year 1991-
27 1992 if the household income is $15,000 or less.
28 Section 3. Retroactivity.
29 This act shall be retroactive to January 1, 1991.
30 Section 4. Effective date.
19900H2925B4131 - 2 -
1 This act shall take effect immediately.
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