PRINTER'S NO. 3359
No. 2571 Session of 1992
INTRODUCED BY LaGROTTA, KRUSZEWSKI, SALOOM, RAYMOND, JOHNSON,
ADOLPH, M. N. WRIGHT, JAROLIN, HARPER, PESCI, F. TAYLOR,
VAN HORNE, SURRA, TRICH, WILLIAMS, GIGLIOTTI, GODSHALL,
MICOZZIE, CIVERA, TRELLO, McGEEHAN, McCALL, BILLOW, CORNELL
AND TOMLINSON, MARCH 30, 1992
REFERRED TO COMMITTEE ON FINANCE, MARCH 30, 1992
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 and
3 inflation dividends to certain senior citizens, widows,
4 widowers and permanently disabled persons with limited
5 incomes; establishing uniform standards and qualifications
6 for eligibility to receive rebates and dividends; providing
7 for transportation assistance grants and grants to area
8 agencies on aging for services to older persons; and imposing
9 duties upon the Department of Revenue," further providing for
10 property taxes and rent rebates.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 4 of the act of March 11, 1971 (P.L.104,
14 No.3), known as the Senior Citizens Rebate and Assistance Act,
15 reenacted and amended December 21, 1979 (P.L.570, No.131),
16 amended March 10, 1982 (P.L.177, No.56) and July 11, 1985
17 (P.L.207, No.53), is amended to read:
18 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
19 (a.1) (1) The amount of any claim for property tax rebate
20 or rent rebate in lieu of property taxes for real property taxes
1 or rent due and payable during calendar years 1981, 1982, 1983
2 and 1984 shall be determined in accordance with the following
3 schedule:
4 Percentage of Real Property Taxes or
5 Rent Rebate in Lieu of
6 Household Income Property Taxes Allowed as Rebate
7 $ 0 - $4,999 100%
8 5,000 - 5,999 80
9 6,000 - 6,999 60
10 7,000 - 7,999 40
11 8,000 - 8,999 20
12 9,000 - 11,999 10
13 (2) [The] Except as provided in subsection (f), the amount
14 of any claim for property tax rebate or rent rebate in lieu of
15 property taxes for real property taxes or rent due and payable
16 during calendar year 1985 and thereafter shall be determined in
17 accordance with the following schedule:
18 Percentage of Real Property Taxes or
19 Rent Rebate in Lieu of
20 Household Income Property Taxes Allowed as Rebate
21 $ 0 - $4,999 100%
22 5,000 - 5,499 100
23 5,500 - 5,999 90
24 6,000 - 6,499 80
25 6,500 - 6,999 70
26 7,000 - 7,499 60
27 7,500 - 7,999 50
28 8,000 - 8,499 40
29 8,500 - 8,999 35
30 9,000 - 9,999 25
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1 10,000 - 11,999 20
2 12,000 - 12,999 15
3 13,000 - 15,000 10
4 (a.2) (1) To all claimants eligible for a property tax or
5 rent rebate pursuant to subsection (a.1)(1) there shall be paid
6 an inflation dividend determined in accordance with the
7 following schedule:
8 Household Income Dividend
9 $ 0 - 4,999 $125
10 5,000 - 5,999 100
11 6,000 - 6,999 75
12 7,000 - 7,999 60
13 8,000 - 8,999 45
14 9,000 - 11,999 30
15 (2) To all claimants eligible for a property tax or rent
16 rebate pursuant to subsection (a.1)(2) there shall be paid an
17 inflation dividend determined in accordance with the following
18 schedule:
19 Household Income Dividend
20 $ 0 - 4,999 $125
21 5,000 - 5,499 100
22 5,500 - 5,999 100
23 6,000 - 6,499 75
24 6,500 - 6,999 75
25 7,000 - 7,499 60
26 7,500 - 7,999 60
27 8,000 - 8,499 45
28 8,500 - 8,999 45
29 9,000 - 9,999 30
30 10,000 - 11,999 30
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1 12,000 - 12,999 30
2 13,000 - 15,000 20
3 (a.3) To all claimants eligible for a property tax or rent
4 rebate for real property taxes or rent due and payable during
5 calendar year 1980 there shall be paid one hundred dollars
6 ($100) as an additional inflation dividend. The additional
7 inflation dividend payment shall be mailed no later than the
8 mailing of the application form for claiming a 1981 property tax
9 or rent rebate.
10 (b) No claim shall be allowed if the amount of property tax
11 or rent rebate computed in accordance with this section is less
12 than ten dollars ($10), and the maximum amount of property tax
13 or rent rebate payable shall not exceed five hundred dollars
14 ($500).
15 (c) No claim shall be allowed if the claimant is a tenant of
16 an owner of real property exempt from real property taxes.
17 (d) If a homestead is owned or rented and occupied for only
18 a portion of a year or is owned or rented in part by a person
19 who does not meet the qualifications for a claimant, exclusive
20 of any interest owned or leased by a claimant's spouse, or if
21 the claimant is a widow or widower who remarries, or if the
22 claimant is a permanently disabled person who is no longer
23 disabled, the department shall apportion the real property taxes
24 or rent in accordance with the period or degree of ownership or
25 leasehold or eligibility of the claimant in determining the
26 amount of rebate for which a claimant is eligible. A claimant
27 who receives public assistance from the Department of Public
28 Welfare shall not be eligible for rent rebate in lieu of
29 property taxes, or an inflation dividend during those months
30 within which he receives public assistance.
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1 (e) Rent shall not include subsidies provided by or through
2 a governmental agency.
3 (f) Any person age seventy or over shall receive a full
4 property tax rebate or rent rebate in lieu of property taxes or
5 rent due and payable regardless of household income.
6 Section 2. This act shall take effect in 60 days.
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