PRINTER'S NO. 524
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
537
Session of
2023
INTRODUCED BY BROOKS, ARGALL, PENNYCUICK, CAPPELLETTI, BAKER,
COSTA, BOSCOLA AND KANE, MARCH 28, 2023
REFERRED TO FINANCE, MARCH 28, 2023
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in senior citizens property tax
and rent rebate assistance, further providing for property
tax and rent rebate.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1304(a)(2) and (3) of the act of June 27,
2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer
Relief Act, are amended to read:
Section 1304. Property tax; and rent rebate.
(a) Schedule of rebates.--
* * *
(2) The following apply:
(i) The base amount of any claim for property tax
rebate for real property taxes due and payable during
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calendar year 2006 and thereafter shall be determined in
accordance with the following schedule:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 - 15,000 500
15,001 - 18,000 300
18,001 -
[35,000] 40,000
250
(ii) The supplemental amount for a claimant with a
household income equal to or less than $30,000 and an
eligible claim for property tax rebate for real property
taxes due and payable during the calendar year preceding
the first year in which a payment under section 505(b) is
made and each year thereafter and whose real property
taxes exceed 15% of the claimant's household income shall
be equal to 50% of the base amount determined under
subparagraph (i). A claimant who is a resident of a city
of the first class, a city of the second class A or a
school district of the first class A shall be ineligible
for the supplemental amount under this subparagraph.
(3) The amount of any claim for rent rebate in lieu of
property taxes for rent due and payable during calendar year
2006 and thereafter shall be determined in accordance with
the following:
Household Income
Amount of Rent Rebate in
Lieu of Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 - 500
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[15,000] 20,000
* * *
Section 2. This act shall take effect in 60 days.
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