(2) If a claim filed for property tax or rent rebate for
calendar year 2018 received a reimbursement by the
department, the secretary shall also consider the claim filed
for calendar year 2019.
(3) If funds are available, a reimbursement on a claim
for calendar year 2019 may be made from the State Lottery
Fund immediately.
Section 2. The act is amended by adding a chapter to read:
CHAPTER 19
SENIOR TAX REDUCTION INCENTIVE
VOLUNTEER EXCHANGE PROGRAM
Section 1901. Legislative intent.
It is the intent of the General Assembly to authorize all
public school districts in this Commonwealth to establish a
program to allow older residents to volunteer in the school
district and receive a real property tax credit in exchange for
volunteer service. While there are school districts across this
Commonwealth that provide certain property tax relief to
seniors, the purpose of this chapter is to grant explicit
legislative authorization to allow all school districts to
implement volunteer exchange programs. It has been shown that
senior tax reduction volunteer exchange programs provide much
needed relief to senior citizens, who often struggle to meet the
rising cost of property taxes, and helps schools meet an
increasing demand for a variety of human skills and services.
Both senior citizens and children benefit from establishing a
relationship where they interact with one another in a positive
learning environment.
Section 1902. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
" Participant . " An individual at least 60 years of age who
has been a resident of this Commonwealth for at least 90 days ,
owns real property located in a participating school district
and participates in the school district's program .
" Program. " A Senior Tax Reduction Incentive Volunteer
Exchange Program authorized by this chapter.
Section 1903. Program guidelines.
(a) Local guidelines.--A s chool district may establish a
program. A school district which establishes a program shall
adopt specific guidelines regarding the program, including the
acceptance of participants. The program shall provide real
property tax credits to participants with no other compensation.
The guidelines shall include a criminal background check for
each individual seeking to participate in the program .
(b) Value of tax credit.--The rate of a real property tax
credit for a senior volunteer shall be established by the school
district and may not exceed the total amount of real property
taxes that are owed.
(c) Services.--The types of services that participants
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