SENATE AMENDED
PRIOR PRINTER'S NO. 242 PRINTER'S NO. 3881
No. 222 Session of 1977
INTRODUCED BY MESSRS. BRUNNER, GARZIA, ZWIKL, ZEARFOSS,
MOEHLMANN, POTT, MEBUS, D. R. WRIGHT, MRS. SCANLON,
MESSRS. HASKELL, COHEN AND VROON, FEBRUARY 9, 1977
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, SEPTEMBER 26, 1978
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 to
3 certain senior citizens, widows, widowers and permanently
4 disabled persons with limited incomes; establishing uniform
5 standards and qualifications for eligibility to receive a
6 rebate; and imposing duties upon the Department of Revenue,"
7 EXTENDING THE TIME FOR FILING CLAIMS, MAKING EDITORIAL <--
8 CHANGES AND substituting a declaration for an affidavit of
9 widow or widower status AND FURTHER PROVIDING FOR THE <--
10 DEFINITION OF "INCOME."
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 6 CLAUSE (1) OF SECTION 3 AND SECTIONS 4, <--
14 5 AND 6, act of March 11, 1971 (P.L.104, No.3), known as the
15 "Senior Citizens Property Tax or Rent Rebate Act," SECTIONS 4 <--
16 AND 6 reenacted and amended June 16, 1975 (P.L.7 No.4), is AND <--
17 SECTION 5, AMENDED DECEMBER 16, 1977 (P.L.327, NO.96), ARE
18 amended to read:
19 SECTION 3. DEFINITIONS.--AS USED IN THIS ACT: <--
20 (1) "INCOME" MEANS ALL INCOME FROM WHATEVER SOURCE DERIVED,
21 INCLUDING BUT NOT LIMITED TO SALARIES, WAGES, BONUSES,
1 COMMISSIONS, INCOME FROM SELF-EMPLOYMENT, ALIMONY, SUPPORT
2 MONEY, CASH PUBLIC ASSISTANCE AND RELIEF, THE GROSS AMOUNT OF
3 ANY PENSIONS OR ANNUITIES INCLUDING RAILROAD RETIREMENT
4 BENEFITS, [ALL BENEFITS RECEIVED UNDER THE FEDERAL SOCIAL
5 SECURITY ACT (EXCEPT MEDICARE BENEFITS),] ALL BENEFITS RECEIVED
6 UNDER STATE UNEMPLOYMENT INSURANCE LAWS AND VETERANS' DISABILITY
7 PAYMENTS, ALL INTEREST RECEIVED FROM THE FEDERAL OR ANY STATE
8 GOVERNMENT, OR ANY INSTRUMENTALITY OR POLITICAL SUBDIVISION
9 THEREOF, REALIZED CAPITAL GAINS, RENTALS, WORKMEN'S COMPENSATION
10 AND THE GROSS AMOUNT OF LOSS OF TIME INSURANCE BENEFITS, LIFE
11 INSURANCE BENEFITS AND PROCEEDS (EXCEPT THE FIRST FIVE THOUSAND
12 DOLLARS ($5,000) OF THE TOTAL OF DEATH BENEFIT PAYMENTS), AND
13 GIFTS OF CASH OR PROPERTY (OTHER THAN TRANSFERS BY GIFT BETWEEN
14 MEMBERS OF A HOUSEHOLD) IN EXCESS OF A TOTAL VALUE OF THREE
15 HUNDRED DOLLARS ($300), BUT SHALL NOT INCLUDE SURPLUS FOOD OR
16 OTHER RELIEF IN KIND SUPPLIED BY A GOVERNMENTAL AGENCY OR
17 PROPERTY TAX REBATE, NOR SHALL INCOME INCLUDE ANY BENEFITS
18 RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT, INCLUDING
19 MEDICARE BENEFITS.
20 * * *
21 SECTION 4. PROPERTY TAX OR RENT REBATE.--[(A) THE AMOUNT OF
22 ANY CLAIM FOR PROPERTY TAX REBATE FOR REAL PROPERTY TAXES DUE
23 AND PAYABLE DURING THE CALENDAR YEARS 1971 AND 1972, OR RENT
24 REBATE IN LIEU OF PROPERTY TAXES FOR RENT DUE AND PAYABLE DURING
25 THE CALENDAR YEAR 1972 SHALL BE DETERMINED IN ACCORDANCE WITH
26 THE FOLLOWING SCHEDULE:
27 PERCENTAGE OF REAL PROPERTY TAXES OR
28 RENT REBATE IN LIEU OF PROPERTY TAXES
29 HOUSEHOLD INCOME ALLOWED AS REBATE
30 $ 0 - $ 999 100%
19770H0222B3881 - 2 -
1 1,000 - 1,499 90
2 1,500 - 1,999 80
3 2,000 - 2,499 70
4 2,500 - 2,999 60
5 3,000 - 3,499 50
6 3,500 - 3,999 40
7 4,000 - 4,999 30
8 5,000 - 5,999 20
9 6,000 - 7,499 10]
10 (A.1) THE AMOUNT OF ANY CLAIM FOR PROPERTY TAX REBATE OR
11 RENT REBATE IN LIEU OF PROPERTY TAXES FOR REAL PROPERTY TAXES OR
12 RENT DUE AND PAYABLE DURING THE CALENDAR YEAR 1973 [AND
13 THEREAFTER] THROUGH CALENDAR YEAR 1977, INCLUSIVE, SHALL BE
14 DETERMINED IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
15 $ 0 - $2,999 100%
16 3,000 - 3,499 90
17 3,500 - 3,999 80
18 4,000 - 4,499 70
19 4,500 - 4,999 60
20 5,000 - 5,499 50
21 5,500 - 5,999 40
22 6,000 - 6,499 30
23 6,500 - 6,999 20
24 7,000 - 7,499 10
25 (A.2) THE AMOUNT OF ANY CLAIM FOR PROPERTY TAX REBATE OR
26 RENT REBATE IN LIEU OF PROPERTY TAXES FOR REAL PROPERTY TAXES OR
27 RENT DUE AND PAYABLE DURING CALENDAR YEAR 1978 AND THEREAFTER
28 SHALL BE DETERMINED IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
29 PERCENTAGE OF REAL PROPERTY TAXES OR
30 RENT REBATE IN LIEU OF PROPERTY TAXES
19770H0222B3881 - 3 -
1 HOUSEHOLD INCOME ALLOWED AS REBATE
2 $ 0 - $3,999 100%
3 4,000 - 4,499 90
4 4,500 - 4,999 80
5 5,000 - 5,499 70
6 5,500 - 5,999 60
7 6,000 - 6,499 50
8 6,500 - 6,999 40
9 7,000 - 7,499 30
10 7,500 - 7,999 20
11 8,000 - 8,499 10
12 (B) NO CLAIM SHALL BE ALLOWED IF THE AMOUNT OF PROPERTY TAX
13 OR RENT REBATE COMPUTED IN ACCORDANCE WITH THIS SECTION IS LESS
14 THAN TEN DOLLARS ($10), AND THE MAXIMUM AMOUNT OF REBATE PAYABLE
15 SHALL NOT EXCEED [TWO HUNDRED DOLLARS ($200)] FOUR HUNDRED
16 DOLLARS ($400).
17 (C) NO CLAIM SHALL BE ALLOWED IF THE CLAIMANT IS A TENANT OF
18 AN OWNER OF REAL PROPERTY EXEMPT FROM REAL PROPERTY TAXES.
19 (D) IF A HOMESTEAD IS OWNED OR RENTED AND OCCUPIED FOR ONLY
20 A PORTION OF A YEAR OR IS OWNED OR RENTED IN PART BY A PERSON
21 WHO DOES NOT MEET THE QUALIFICATIONS FOR A CLAIMANT, EXCLUSIVE
22 OF ANY INTEREST OWNED OR LEASED BY A CLAIMANT'S SPOUSE, OR IF
23 THE CLAIMANT IS A WIDOW OR WIDOWER WHO REMARRIES, OR IF THE
24 CLAIMANT IS A PERMANENTLY DISABLED PERSON WHO IS NO LONGER
25 DISABLED, THE DEPARTMENT SHALL APPORTION THE REAL PROPERTY TAXES
26 OR RENT IN ACCORDANCE WITH THE PERIOD OR DEGREE OF OWNERSHIP OR
27 LEASEHOLD OR ELIGIBILITY OF THE CLAIMANT IN DETERMINING THE
28 AMOUNT OF REBATE FOR WHICH A CLAIMANT IS ELIGIBLE. A CLAIMANT
29 WHO IS A RENTER SHALL NOT BE ELIGIBLE FOR RENT REBATE IN LIEU OF
30 PROPERTY TAXES DURING THOSE MONTHS WITHIN WHICH HE RECEIVES
19770H0222B3881 - 4 -
1 PUBLIC ASSISTANCE FROM THE DEPARTMENT OF PUBLIC WELFARE.
2 SECTION 5. FILING OF CLAIM.--A CLAIM FOR PROPERTY TAX OR
3 RENT REBATE SHALL BE FILED WITH THE DEPARTMENT ON OR BEFORE THE
4 THIRTIETH DAY OF JUNE OF THE YEAR NEXT SUCCEEDING THE END OF THE
5 CALENDAR YEAR IN WHICH REAL PROPERTY TAXES OR RENT WERE DUE AND
6 PAYABLE: PROVIDED, THAT CLAIMS FILED AFTER THE JUNE 30 DEADLINE
7 [MAY] UNTIL DECEMBER 31 OF SUCH CALENDAR YEAR SHALL BE ACCEPTED
8 [AT THE DISCRETION OF] BY THE SECRETARY OF REVENUE [FOR CAUSE
9 SHOWN] AS LONG AS FUNDS ARE AVAILABLE TO PAY THE BENEFITS TO THE
10 LATE FILING CLAIMANTS. NO REIMBURSEMENT ON A CLAIM SHALL BE MADE
11 FROM THE STATE LOTTERY FUND EARLIER THAN THE DAY FOLLOWING THE
12 [LAST DAY] THIRTIETH DAY OF JUNE PROVIDED IN THIS ACT ON WHICH
13 THAT CLAIM MAY BE FILED WITH THE DEPARTMENT. ONLY ONE CLAIMANT
14 FROM A HOMESTEAD EACH YEAR SHALL BE ENTITLED TO PROPERTY TAX OR
15 RENT REBATE. IF TWO OR MORE PERSONS ARE ABLE TO MEET THE
16 QUALIFICATIONS FOR A CLAIMANT, THEY MAY DETERMINE WHO THE
17 CLAIMANT SHALL BE. IF THEY ARE UNABLE TO AGREE, THE DEPARTMENT
18 SHALL DETERMINE TO WHOM A REBATE IS TO BE PAID.
19 Section 6. Proof of Claim.--Each claim shall include
20 reasonable proof of household income, the size and nature of the
21 property claimed as a homestead and the rent or tax receipt, or
22 other proof that the real property taxes on the homestead have
23 been paid, or rent in connection with the occupancy of a
24 homestead has been paid. If the claimant is a widow, or widower,
25 [an affidavit] a declaration of such status on such forms and in
26 such manner as prescribed by the Secretary of Revenue shall be
27 included. Proof that a claimant is eligible to receive
28 disability benefits under the Federal Social Security Act shall
29 constitute proof of disability under this act. No person who has
30 been found not to be disabled by the social security
19770H0222B3881 - 5 -
1 administration shall be granted a rebate under this act. A
2 claimant not covered under the Federal Social Security Act shall
3 be examined by a physician designated by the department and such
4 status determined using the same standards used by the social
5 security administration. It shall not be necessary that such
6 taxes or rent were paid by the claimant: Provided, That the rent
7 or taxes have been paid when the claim is filed. The first claim
8 filed shall include proof that the claimant or his spouse was
9 age sixty-five or over or fifty years or over in the case of a
10 widow, or widower, during the calendar year in which real
11 property taxes or rent were due and payable.
12 Section 2. This act shall take effect immediately AND THE <--
13 AMENDMENT TO CLAUSE (1) OF SECTION 3 SHALL APPLY RETROACTIVELY
14 TO TAXABLE YEARS BEGINNING JANUARY 1, 1978, AND THE AMENDMENTS
15 TO SECTIONS 4 AND 5 SHALL BE RETROACTIVE TO TAXES OR RENT PAID
16 ON OR AFTER JANUARY 1, 1978.
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