PRINTER'S NO. 2849
No. 2106 Session of 1984
INTRODUCED BY CALTAGIRONE, MAY 1, 1984
REFERRED TO COMMITTEE ON FINANCE, MAY 1, 1984
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; providing for transportation assistance grants and
8 grants to area agencies on aging for services to older
9 persons; and imposing duties upon the Department of Revenue,"
10 extending property tax and rent rebate provisions to single
11 persons over fifty years of age.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The title and sections 2 and 3(7) of the act of
15 March 11, 1971 (P.L.104, No.3), known as the Senior Citizens
16 Rebate and Assistance Act, reenacted and amended June 16, 1975
17 (P.L.7, No.4) and amended March 10, 1982 (P.L.177, No.56), are
18 amended to read:
19 AN ACT
20 Providing property tax or rent rebate and inflation dividends to
21 certain senior citizens, widows, widowers, single persons and
22 permanently disabled persons with limited incomes;
1 establishing uniform standards and qualifications for
2 eligibility to receive rebates and dividends; providing for
3 transportation assistance grants and grants to area agencies
4 on aging for services to older persons; and imposing duties
5 upon the Department of Revenue.
6 Section 2. Declaration of Policy.--In recognition of the
7 severe economic plight of certain senior citizens, widows,
8 widowers, single persons and permanently disabled persons who
9 are real property owners or renters with fixed and limited
10 incomes who are faced with rising living costs and constantly
11 increasing tax and inflation cost burdens which threaten their
12 homesteads and self-sufficiency, the General Assembly, pursuant
13 to the mandates of the Constitutional Convention of 1968,
14 considers it to be a matter of sound public policy to make
15 special provisions for property tax rebates or rent rebates in
16 lieu of property taxes and inflation dividends to that class of
17 senior citizens, widows, widowers, single persons and
18 permanently disabled persons who are real property taxpayers or
19 renters who are without adequate means of support to enable them
20 to remain in peaceable possession of their homes and relieving
21 their economic burden and to provide transportation assistance
22 grants and to provide grants to area agencies on aging for
23 services to older persons.
24 Section 3. Definitions.--As used in this act:
25 * * *
26 (7) "Claimant" means a person who files a claim for property
27 tax rebate or rent rebate in lieu of property taxes and
28 inflation dividend and was sixty-five years of age or over, or
29 whose spouse (if a member of the household) was sixty-five years
30 of age or over, during a calendar year in which real property
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1 taxes, rent and inflation costs were due and payable or was a
2 widow or widower and was fifty years of age or over during a
3 calendar year or part thereof in which real property taxes, rent
4 and inflation costs were due and payable, or for purposes of
5 section 4(a.1) and (a.2), a single person who was fifty years of
6 age or over during a calendar year or part thereof in which real
7 property taxes or rent were due and payable, or was a
8 permanently disabled person eighteen years of age or over during
9 a calendar year or part thereof in which real property taxes,
10 rent and inflation costs were due and payable. For the purposes
11 of this act the term "widow" or "widower" shall mean the
12 surviving wife or the surviving husband, as the case may be, of
13 a deceased individual and who has not remarried except as
14 provided in subsection (c) and (d) of section 4 of this act. For
15 the purposes of this act the term "permanently disabled person"
16 shall mean a person who is unable to engage in any substantial
17 gainful activity by reason of any medically determinable
18 physical or mental impairment which can be expected to continue
19 indefinitely, except as provided in subsection (c) and (d) of
20 section 4 of this act.
21 * * *
22 Section 2. This act shall be applicable to calendar year
23 1984 and annually thereafter.
24 Section 3. This act shall take effect in 60 days.
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