PRINTER'S NO. 3829
No. 2803 Session of 1978
INTRODUCED BY POLITE, ZORD, HONAMAN, KLINGAMAN AND E. Z. TAYLOR,
SEPTEMBER 21, 1978
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 21, 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 changing the percentage allowed as assistance.
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:
20 Percentage of Real Property Taxes or
1 Rent Rebate in Lieu of Property Taxes
2 Household Income Allowed as Rebate
3 $ 0 - $ 999 100%
4 1,000 - 1,499 90
5 1,500 - 1,999 80
6 2,000 - 2,499 70
7 2,500 - 2,999 60
8 3,000 - 3,499 50
9 3,500 - 3,999 40
10 4,000 - 4,999 30
11 5,000 - 5,999 20
12 6,000 - 7,499 10
13 (a.1) The amount of any claim for property tax rebate or
14 rent rebate in lieu of property taxes for real property taxes or
15 rent due and payable during the calendar year 1973 and
16 thereafter shall be determined in accordance with the following
17 schedule:
18 $ 0 - $2,999 100%
19 3,000 - 3,499 90
20 3,500 - 3,999 80
21 4,000 - 4,499 70
22 4,500 - 4,999 60
23 5,000 - 5,499 50
24 5,500 - 5,999 40
25 6,000 - 6,499 30
26 6,500 - 6,999 20
27 7,000 - 7,499 10
28 (a.2) The amount of any claim for property tax rebate or
29 rent rebate in lieu of property taxes for real property taxes or
30 rent due and payable during the calendar year 1978 and
19780H2803B3829 - 2 -
1 thereafter shall be determined in accordance with the following
2 schedule:
3 $ 0 - $4,999 100%
4 5,000 - 5,499 90
5 5,500 - 5,999 80
6 6,000 - 6,499 70
7 6,500 - 6,999 60
8 7,000 - 7,499 50
9 7,500 - 7,999 40
10 8,000 - 8,499 30
11 8,500 - 8,999 20
12 9,000 - 9,499 10
13 (b) No claim shall be allowed if the amount of property tax
14 or rent rebate computed in accordance with this section is less
15 than ten dollars ($10), and the maximum amount of rebate payable
16 shall not exceed [two hundred dollars ($200)] four hundred
17 dollars ($400).
18 (c) No claim shall be allowed if the claimant is a tenant of
19 an owner of real property exempt from real property taxes.
20 (d) If a homestead is owned or rented and occupied for only
21 a portion of a year or is owned or rented in part by a person
22 who does not meet the qualifications for a claimant, exclusive
23 of any interest owned or leased by a claimant's spouse, or if
24 the claimant is a widow or widower who remarries, or if the
25 claimant is permanently disabled person who is no longer
26 disabled, the department shall apportion the real property taxes
27 or rent in accordance with the period or degree or ownership or
28 leasehold or eligibility of the claimant in determining the
29 amount of rebate for which a claimant is eligible. A claimant
30 who is a renter shall not be eligible for rent rebate in lieu of
19780H2803B3829 - 3 -
1 property taxes during those months within which he receives
2 public assistance from the Department of Public Welfare.
3 Section 2. This act shall take effect immediately.
H24L56JKD/19780H2803B3829 - 4 -