1Amending Title 72 (Taxation and Fiscal Affairs) of the
2Pennsylvania Consolidated Statutes, providing for property
3tax payments.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Title 72 of the Pennsylvania Consolidated
7Statutes is amended by adding a chapter to read:

8CHAPTER 42

9PROPERTY TAX PAYMENTS

10Sec.

114201. Definitions.

124202. Administration.

134203. Program.

14§ 4201. Definitions.

15The following words and phrases when used in this chapter
16shall have the meanings given to them in this section unless the
17context clearly indicates otherwise:

18"Claimant." An individual who seeks assistance under section 

14203 (relating to program).

2"Department." The Department of Revenue of the Commonwealth.

3"Household income." As defined in Chapter 13 of the act of 
4June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the 
5Taxpayer Relief Act.

6"Program." The Property Tax Assistance Program established 
7in section 4203 (relating to program).

8"Property tax." A tax levied by a political subdivision on 
9real property.

10§ 4202. Administration.

11The department has the following powers and duties in the
12administration of this chapter:

13(1) Implement section 4203 (relating to program).

14(2) Prescribe an application form under section 4203(c)
15(1)(i).

16(3) Promulgate regulations to implement section 4203(c)
17and (d).

18§ 4203. Program.

19(a) Establishment.--The department shall establish the
20Property Tax Assistance Program to assist eligible claimants in
21the payment of property tax.

22(b) Eligibility.--To be eligible to participate in the
23program, a claimant must comply with all of the following:

24(1) Be over 65 years of age.

25(2) Have an annual household income of not more than
26$50,000.

27(c) Application.--

28(1) To participate in the program, a claimant must
29submit to the department all of the following:

30(i) An application on a form prescribed by the

1department establishing eligibility under subsection (b).

2(ii) The property tax bill for which assistance is
3sought.

4(2) The material under paragraph (1) must be submitted
5within 45 days of the date the property tax under paragraph
6(1)(ii) is due.

7(d) Determination.--

8(1) Within 15 days of receipt of an application under
9subsection (c), the department shall make one of the
10following determinations and notify the claimant:

11(i) Determine the claimant eligible.

12(ii) Determine the claimant ineligible.

13(2) Failure to comply with the time requirement under
14paragraph (1) shall be deemed a determination of
15ineligibility.

16(3) A determination of ineligibility under paragraph (1)
17(ii) or (2) is subject to 2 Pa.C.S. Ch. 7 Subch. A (relating 
18to judicial review of Commonwealth agency action).

19(e) Payment.--For each eligible claimant, the department
20shall pay the tax bill under subsection (c)(1)(ii) from the
21Property Tax Relief Fund.

22Section 2. This act shall take effect immediately.