PRINTER'S NO. 260
No. 234 Session of 2005
INTRODUCED BY ZUG, GINGRICH, BELFANTI, BOYD, BUNT, CAPPELLI,
CORRIGAN, COSTA, CREIGHTON, DALLY, J. EVANS, FABRIZIO,
FICHTER, GEIST, GEORGE, GODSHALL, GOODMAN, GRUCELA, HARPER,
HENNESSEY, HERMAN, HUTCHINSON, KILLION, LEDERER, LEH, MAHER,
MANN, MARKOSEK, McGILL, MELIO, MICOZZIE, MILLARD, MUSTIO,
PALLONE, PETRARCA, PICKETT, PISTELLA, REED, SAYLOR, SCAVELLO,
SCHRODER, SEMMEL, SOLOBAY, STABACK, E. Z. TAYLOR, THOMAS,
TIGUE, TURZAI, WALKO, WANSACZ, WILT, YOUNGBLOOD AND YUDICHAK,
FEBRUARY 8, 2005
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2005
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 tax and rent rebate eligibility.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 4(a.1) of the act of March 11, 1971
14 (P.L.104, No.3), known as the Senior Citizens Rebate and
15 Assistance Act, reenacted and amended December 21, 1979
16 (P.L.570, No.131) and amended July 11, 1985 (P.L.207, No.53), is
17 amended to read:
18 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
1 (a.1) (1) The amount of any claim for property tax rebate
2 or rent rebate in lieu of property taxes for real property taxes
3 or rent due and payable during calendar years 1981, 1982, 1983
4 and 1984 shall be determined in accordance with the following
5 schedule:
6 Percentage of Real Property Taxes or
7 Rent Rebate in Lieu of
8 Household Income Property Taxes Allowed as Rebate
9 $ 0 - $4,999 100%
10 5,000 - 5,999 80
11 6,000 - 6,999 60
12 7,000 - 7,999 40
13 8,000 - 8,999 20
14 9,000 - 11,999 10
15 (2) The amount of any claim for property tax rebate or rent
16 rebate in lieu of property taxes for real property taxes or rent
17 due and payable during calendar year 1985 [and thereafter]
18 through calendar year 2004 shall be determined in accordance
19 with the following schedule:
20 Percentage of Real Property Taxes or
21 Rent Rebate in Lieu of
22 Household Income Property Taxes Allowed as Rebate
23 $ 0 - $4,999 100%
24 5,000 - 5,499 100
25 5,500 - 5,999 90
26 6,000 - 6,499 80
27 6,500 - 6,999 70
28 7,000 - 7,499 60
29 7,500 - 7,999 50
30 8,000 - 8,499 40
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1 8,500 - 8,999 35
2 9,000 - 9,999 25
3 10,000 - 11,999 20
4 12,000 - 12,999 15
5 13,000 - 15,000 10
6 (3) The amount of any claim for property tax rebate for real
7 property taxes due and payable during calendar year 2005 and
8 thereafter shall be determined in accordance with the following
9 schedule:
10 Percentage of Real Property Taxes
11 Household Income Allowed as Rebate
12 $ 0 - $9,999 100%
13 10,000 - 10,999 90
14 11,000 - 11,999 80
15 12,000 - 12,999 70
16 13,000 - 13,999 60
17 14,000 - 14,999 50
18 15,000 - 17,499 40
19 17,500 - 19,999 35
20 20,000 - 22,499 25
21 22,500 - 24,999 20
22 25,000 - 27,499 15
23 27,500 - 30,000 10
24 (4) The amount of any claim for a rent rebate in lieu of
25 property taxes for rent due and payable during calendar year
26 2005 and thereafter shall be determined in accordance with the
27 following schedule:
28 Percentage of Rent
29 Rebate in Lieu of
30 Household Income Property Taxes Allowed as Rebate
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1 $ 0 - $5,499 100%
2 5,500 - 5,999 90
3 6,000 - 6,499 80
4 6,500 - 6,999 70
5 7,000 - 7,499 60
6 7,500 - 7,999 50
7 8,000 - 8,499 40
8 8,500 - 8,999 35
9 9,000 - 9,999 25
10 10,000 - 11,999 20
11 12,000 - 12,999 15
12 13,000 - 15,000 10
13 * * *
14 Section 2. This act shall take effect immediately.
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