PRINTER'S NO. 2703
No. 2123 Session of 1978
INTRODUCED BY NOVAK, VALICENTI, ABRAHAM, MISCEVICH, CAPUTO,
TRELLO AND GRAY, MARCH 14, 1978
REFERRED TO COMMITTEE ON FINANCE, MARCH 14, 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 further providing for eligibility and for the amount of
8 claims.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Clause (6) of section 3, act of March 11, 1971
12 (P.L.104, No.3), known as the "Senior Citizens Property Tax or
13 Rent Rebate Act," reenacted and amended June 16, 1975 (P.L.7,
14 No.4), is amended to read:
15 Section 3. Definitions.--As used in this act:
16 * * *
17 (6) "Claimant" means a person who files a claim for property
18 tax rebate or rent rebate in lieu of property taxes and was
19 sixty-five years of age or over, or whose spouse (if a member of
20 the household) was sixty-five years of age or over, during a
21 calendar year in which real property taxes or rent were due and
1 payable or was a widow or widower [and was fifty years of age or
2 over] during a calendar year or part thereof in which real
3 property taxes or rent were due and payable, or was a
4 permanently disabled person during a calendar year or part
5 thereof in which real property taxes or rent were due and
6 payable. For the purposes of this act the term "widow" or
7 "widower" shall mean the surviving wife or the surviving
8 husband, as the case may be, of a deceased individual and who
9 has not remarried except as provided in subsection (c) and (d)
10 of section 4 of this act. For the purposes of this act the term
11 "permanently disabled person" shall mean a person who is unable
12 to engage in any substantial gainful activity by reason of any
13 medically determinable physical or mental impairment which can
14 be expected to continue indefinitely, except as provided in
15 subsection (c) and (d) of section 4 of this act.
16 * * *
17 Section 2. Subsections (a), (a.1) and (b) of section 4 of
18 the act, reenacted and amended June 16, 1975 (P.L.7, No.4), are
19 amended to read:
20 Section 4. Property Tax or Rent Rebate.--(a) The amount of
21 any claim for property tax rebate for real property taxes due
22 and payable during the calendar years 1971 and 1972, or rent
23 rebate in lieu of property taxes for rent due and payable during
24 the calendar year 1972 shall be determined in accordance with
25 the following schedule:
26 [Percentage of Real Property Taxes or
27 Rent Rebate in Lieu of Property Taxes
28 Household Income Allowed as Rebate
29 $ 0 - $ 999 100%
30 1,000 - 1,499 90
19780H2123B2703 - 2 -
1 1,500 - 1,999 80
2 2,000 - 2,499 70
3 2,500 - 2,999 60
4 3,000 - 3,499 50
5 3,500 - 3,999 40
6 4,000 - 4,999 30
7 5,000 - 5,999 20
8 6,000 - 7,499 10
9 (a.1) The amount of any claim for property tax rebate or
10 rent rebate in lieu of property taxes for real property taxes or
11 rent due and payable during the calendar year 1973 and
12 thereafter shall be determined in accordance with the following
13 schedule:
14 $ 0 - $2,999 100%
15 3,000 - 3,499 90
16 3,500 - 3,999 80
17 4,000 - 4,499 70
18 4,500 - 4,999 60
19 5,000 - 5,499 50
20 5,500 - 5,999 40
21 6,000 - 6,499 30
22 6,500 - 6,999 20
23 7,000 - 7,499 10]
24 Percentage of Real Property Taxes
25 or Rent Rebate in Lieu of Property Taxes
26 Household Income Allowed as Rebate
27 $ 0 - $3,999 100%
28 4,000 - 4,999 90
29 5,000 - 5,999 80
30 6,000 - 6,999 70
19780H2123B2703 - 3 -
1 7,000 - 7,499 60
2 7,500 - 7,999 50
3 8,000 - 8,499 40
4 8,500 - 8,999 30
5 9,000 - 9,499 20
6 9,500 - 9,999 10
7 (a.1) The amount of any claim for property tax rebate or
8 rent rebate in lieu of property taxes for real property taxes or
9 rent due and payable during the calendar year 1973 and
10 thereafter shall be determined in accordance with the following
11 schedule:
12 Household Income Allowed as Rebate
13 $ 0 - $3,999 100%
14 4,000 - 4,999 90
15 5,000 - 5,999 80
16 6,000 - 6,999 70
17 7,000 - 7,499 60
18 7,500 - 7,999 50
19 8,000 - 8,499 40
20 8,500 - 8,999 30
21 9,000 - 9,499 20
22 9,500 - 9,999 10
23 (b) No claim shall be allowed if the amount of property tax
24 or rent rebate computed in accordance with this section is less
25 than ten dollars ($10), and the maximum amount of rebate payable
26 shall not exceed [two hundred dollars ($200)] three hundred
27 dollars ($300).
28 * * *
29 Section 3. This act shall take effect immediately and shall
30 apply to tax years beginning on or after January 1, 1978.
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