PRINTER'S NO. 2481
No. 2025 Session of 1981
INTRODUCED BY OLASZ, PETRARCA, CLARK, MANDERINO, DOMBROWSKI,
CESSAR, HEISER, KOLTER, WARGO, McCALL, FRYER, TELEK, DeMEDIO,
COCHRAN, LIVENGOOD, MRKONIC, WILSON, BELFANTI, ITKIN,
MISCEVICH, TRELLO, SEVENTY, PISTELLA, TADDONIO, POTT, RASCO,
BURD, MARMION, McVERRY, MICHLOVIC, PUCCIARELLI, COWELL,
BELARDI, SIEMINSKI, FRAZIER, FLECK, McMONAGLE, SWAIM, BORSKI,
HORGOS, DUFFY, GAMBLE, HARPER, SWEET, DeWEESE, GALLAGHER,
WIGGINS, PETRONE, GEORGE, MAIALE, FEE, LAUGHLIN, H. WILLIAMS,
TIGUE, COLAFELLA, PRATT, CAWLEY, CORDISCO, CAPPABIANCA,
HAYES, BLAUM, STEVENS, STUBAN, LUCYK, J. D. WILLIAMS, BARBER,
RIEGER, PIEVSKY, RAPPAPORT, GREENFIELD, SHOWERS,
F. E. TAYLOR, STEIGHNER, D. R. WRIGHT, VAN HORNE, KUKOVICH,
GRUITZA, WAMBACH, WOZNIAK, STEWART, GRABOWSKI, PENDLETON,
MORRIS, LETTERMAN, SHUPNIK, HOEFFEL, COHEN AND
A. K. HUTCHINSON, OCTOBER 27, 1981
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 27, 1981
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 reenacted and amended, "An act providing property tax or rent
3 rebate and inflation dividends to certain senior citizens,
4 widows, widowers and permanently disabled persons with
5 limited incomes; establishing uniform standards and
6 qualifications for eligibility to receive rebates and
7 dividends; and imposing duties upon the Department of
8 Revenue," further providing for household income and maximum
9 amount of rebate.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 4, act of March 11, 1971 (P.L.104, No.3),
13 known as the "Senior Citizens Property Tax or Rent Rebate and
14 Older Persons Inflation Needs Act," amended December 21, 1979
15 (P.L.570, No.131), is amended to read:
1 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
2 [(a.1) The amount of any claim for property tax rebate or
3 rent rebate in lieu of property taxes for real property taxes or
4 rent due and payable during calendar year 1978 and thereafter
5 shall be determined in accordance with the following schedule:
6 Percentage of Real Property Taxes or
7 Rent Rebate in Lieu of Property Taxes
8 Household Income Allowed as Rebate
9 $ 0 - $4,499 100%
10 4,500 - 4,999 90
11 5,000 - 5,499 80
12 5,500 - 5,999 70
13 6,000 - 6,499 60
14 6,500 - 6,999 50
15 7,000 - 7,499 40
16 7,500 - 7,999 30
17 8,000 - 8,499 20
18 8,500 - 8,999 10]
19 (a.1) The amount of any claim for property tax rebate or
20 rent rebate in lieu of property taxes for real property taxes or
21 rent due and payable during calendar year 1981 shall be
22 determined in accordance with the following schedule. The rate
23 of increases or decreases in the items enumerated in this
24 schedule for calendar years subsequent to 1981 shall be fixed by
25 the Department of Revenue on April 1 of the following years in
26 accordance with the Federal cost-of-living index:
27 Percentage of Real Property Taxes or
28 Rent Rebate in Lieu of Property Taxes
29 Household Income Allowed as Rebate
30 $ 0 - $5,499 100%
19810H2025B2481 - 2 -
1 5,500 - 5,999 90
2 6,000 - 6,499 80
3 6,500 - 6,999 70
4 7,000 - 7,499 60
5 7,500 - 7,999 50
6 8,000 - 8,999 40
7 9,000 - 9,999 30
8 10,000 - 10,999 20
9 11,000 - 12,999 10
10 (a.2) To all claimants eligible for a property tax or rent
11 rebate there shall be paid an inflation dividend determined in
12 accordance with the following schedule:
13 Household Income Dividend
14 $ 0 - 3,999 $95
15 4,000 - 4,999 70
16 5,000 - 5,999 40
17 6,000 - 7,499 20
18 7,500 - 8,999 15
19 9,000 - 12,999 12
20 (b) No claim shall be allowed if the amount of property tax
21 or rent rebate computed in accordance with this section is less
22 than ten dollars ($10), and the maximum amount of property tax
23 or rent rebate payable shall not exceed [four hundred dollars
24 ($400)] six hundred dollars ($600).
25 (c) No claim shall be allowed if the claimant is a tenant of
26 an owner of real property exempt from real property taxes.
27 (d) If a homestead is owned or rented and occupied for only
28 a portion of a year or is owned or rented in part by a person
29 who does not meet the qualifications for a claimant, exclusive
30 of any interest owned or leased by a claimant's spouse, or if
19810H2025B2481 - 3 -
1 the claimant is a widow or widower who remarries, or if the
2 claimant is a permanently disabled person who is no longer
3 disabled, the department shall apportion the real property taxes
4 or rent in accordance with the period or degree of ownership or
5 leasehold or eligibility of the claimant in determining the
6 amount of rebate for which a claimant is eligible. A claimant
7 who receives public assistance from the Department of Public
8 Welfare shall not be eligible for rent rebate in lieu of
9 property taxes, or an inflation discount during those months
10 within which he receives public assistance.
11 (e) Rent shall not include subsidies provided by or through
12 a governmental agency.
13 Section 2. This act shall take effect immediately and apply
14 to taxes and rent paid in 1981.
J13L72JJR/19810H2025B2481 - 4 -