PRINTER'S NO. 2026
No. 1643 Session of 1977
INTRODUCED BY IRVIS, DOYLE, MANDERINO, GARZIA, BERLIN,
SHUMAN, McLANE, REED, STAPLETON, ZITTERMAN, CALTAGIRONE,
HELFRICK, FREIND, ZORD, WILSON, LYNCH, KATZ, ZELLER,
O'CONNELL AND PRATT, SEPTEMBER 28, 1977
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 28, 1977
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 revising the formula for property tax rebates.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. Section 4, act of March 11, 1971 (P.L.104, No.3),
11 known as the "Senior Citizens Property Tax or Rent Rebate Act,"
12 reenacted and amended June 16, 1975 (P.L.7, No.4), is amended to
13 read:
14 Section 4. Property Tax or Rent Rebate.--[(a) The amount of
15 any claim for property tax rebate for real property taxes due
16 and payable during the calendar years 1971 and 1972, or rent
17 rebate in lieu of property taxes for rent due and payable during
18 the calendar year 1972 shall be determined in accordance with
19 the following schedule:
1 Percentage of Real Property Taxes or
2 Rent Rebate in Lieu of Property Taxes
3 Household Income Allowed as Rebate
4 $ 0 - $ 999 100%
5 1,000 - 1,499 90
6 1,500 - 1,999 80
7 2,000 - 2,499 70
8 2,500 - 2,999 60
9 3,000 - 3,499 50
10 3,500 - 3,999 40
11 4,000 - 4,999 30
12 5,000 - 5,999 20
13 6,000 - 7,499 10]
14 (a.1) The amount of any claim for [property tax rebate or]
15 rent rebate [in lieu of property taxes] for [real property taxes
16 or] rent due and payable during the calendar year 1973 and
17 thereafter shall be determined in accordance with the following
18 schedule:
19 $ 0 - $2,999 100%
20 3,000 - 3,499 90
21 3,500 - 3,999 80
22 4,000 - 4,499 70
23 4,500 - 4,999 60
24 5,000 - 5,499 50
25 5,500 - 5,999 40
26 6,000 - 6,499 30
27 6,500 - 6,999 20
28 7,000 - 7,499 10
29 (a.2) The amount of any claim for property tax rebate shall
30 be calculated in accordance with the following formula:
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1 R = T - (HC x .05)
2 Where:
3 R = Rebate.
4 T = Total amount of real
5 property tax.
6 HC = Household income of
7 claimant (not to
8 exceed $14,999).
9 In no event shall a claimant be eligible for a property tax
10 rebate if the household income of the claimant exceeds $14,999.
11 (b) No claim shall be allowed if the amount of property tax
12 or rent rebate computed in accordance with this section is less
13 than ten dollars ($10), and the maximum amount of rebate payable
14 shall not exceed two hundred dollars ($200).
15 (c) No claim shall be allowed if the claimant is a tenant of
16 an owner of real property exempt from real property taxes.
17 (d) If a homestead is owned or rented and occupied for only
18 a portion of a year or is owned or rented in part by a person
19 who does not meet the qualifications for a claimant, exclusive
20 of any interest owned or leased by a claimant's spouse, or if
21 the claimant is a widow or widower who remarries, or if the
22 claimant is permanently disabled person who is no longer
23 disabled, the department shall apportion the real property taxes
24 or rent in accordance with the period or degree of ownership or
25 leasehold or eligibility of the claimant in determining the
26 amount of rebate for which a claimant is eligible. A claimant
27 who is a renter shall not be eligible for rent rebate in lieu of
28 property taxes during those months within which he receives
29 public assistance from the Department of Public Welfare.
30 Section 2. This act shall take effect immediately and shall
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1 be applicable to claims for rebates made for property taxes paid
2 during calendar year 1977 and thereafter.
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