PRIOR PRINTER'S NO. 42 PRINTER'S NO. 63
No. 40 Special Session No. 1 of 2005
INTRODUCED BY QUIGLEY, YEWCIC, ROHRER, DENLINGER, LEH, WILT,
ALLEN, ARMSTRONG, BALDWIN, BASTIAN, BIRMELIN, BUNT,
CALTAGIRONE, CAPPELLI, CLYMER, CREIGHTON, DIVEN, FORCIER,
GILLESPIE, GOODMAN, HARRIS, HERSHEY, KAUFFMAN, MACKERETH,
MARSICO, McILHATTAN, R. MILLER, S. MILLER, MUSTIO, PICKETT,
PYLE, RAPP, ROBERTS, SATHER, SAYLOR, SCHRODER, SEMMEL, STEIL,
STERN AND T. STEVENSON, OCTOBER 24, 2005
AS REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, NOVEMBER 14, 2005
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 and
3 inflation dividends to certain senior citizens, widows,
4 widowers and permanently disabled persons with limited
5 incomes; establishing uniform standards and qualifications
6 for eligibility to receive rebates and dividends; providing
7 for transportation assistance grants and grants to area
8 agencies on aging for services to older persons; and imposing
9 duties upon the Department of Revenue," further providing for
10 property tax and rent rebate eligibility.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 4(a.1) of the act of March 11, 1971 <--
14 (P.L.104, No.3), known as the Senior Citizens Rebate and
15 Assistance Act, reenacted and amended December 21, 1979
16 (P.L.570, No.131) and amended July 11, 1985 (P.L.207, No.53), is
17 amended and the section is amended by adding a subsection to
18 read:
19 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
1 (a.1) (1) The amount of any claim for property tax rebate
2 or rent rebate in lieu of property taxes for real property taxes
3 or rent due and payable during calendar years 1981, 1982, 1983
4 and 1984 shall be determined in accordance with the following
5 schedule:
6 Percentage of Real Property Taxes or
7 Rent Rebate in Lieu of
8 Household Income Property Taxes Allowed as Rebate
9 $ 0 - $4,999 100%
10 5,000 - 5,999 80
11 6,000 - 6,999 60
12 7,000 - 7,999 40
13 8,000 - 8,999 20
14 9,000 - 11,999 10
15 (2) The amount of any claim for property tax rebate or rent
16 rebate in lieu of property taxes for real property taxes or rent
17 due and payable during calendar year 1985 and thereafter, unless
18 paragraph (3) applies, shall be determined in accordance with
19 the following schedule:
20 Percentage of Real Property Taxes or
21 Rent Rebate in Lieu of
22 Household Income Property Taxes Allowed as Rebate
23 $ 0 - $4,999 100%
24 5,000 - 5,499 100
25 5,500 - 5,999 90
26 6,000 - 6,499 80
27 6,500 - 6,999 70
28 7,000 - 7,499 60
29 7,500 - 7,999 50
30 8,000 - 8,499 40
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1 8,500 - 8,999 35
2 9,000 - 9,999 25
3 10,000 - 11,999 20
4 12,000 - 12,999 15
5 13,000 - 15,000 10
6 (3) The amount of any claim for property tax rebate for real
7 property taxes due and payable during calendar year 2006 and
8 thereafter in which imposition of school real property tax is
9 prohibited by law shall be zero.
10 * * *
11 (f) (1) The amount of money expended by the department on
12 the payment of real property tax rebates during calendar year
13 2007 and, in each year thereafter, as annually adjusted by the
14 department in accordance with this subsection, shall be expended
15 to expand eligibility for the thirteen thousand-fifteen thousand
16 dollars ($13,000-$15,000) category of rent rebates in lieu of
17 taxes. The department shall increase such eligibility by raising
18 the maximum limit on household income from fifteen thousand
19 dollars ($15,000) per year to a maximum household income
20 threshold which can be financed pursuant to this paragraph for
21 the applicable calendar year.
22 (2) No claimant shall be entitled to a rent rebate payment
23 pursuant to this subsection for any calendar year to the extent
24 that such payment would cause the total rent rebate in lieu of
25 taxes received pursuant to this section in that calendar year to
26 exceed the school real property tax portion of the rent rebate
27 in lieu of taxes as calculated in this paragraph. The school
28 real property tax portion of the rent rebate in lieu of taxes
29 shall be determined by calculating the Statewide percentage of
30 real estate tax revenues that were derived from the school real
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1 property tax in calendar year 2006.
2 (3) For each calendar year following calendar year 2007, the
3 department shall determine the amount of the State lottery funds
4 to be expended for purposes of this subsection by increasing or
5 reducing the amount determined for the preceding calendar year
6 by a percentage which shall be determined by calculating the
7 percentage increase or decrease in revenues derived from
8 nonschool real property taxes throughout this Commonwealth from
9 the preceding calendar year.
10 (4) Nothing in this subsection shall be construed to reduce
11 the amount of a rent rebate in lieu of taxes payment or
12 inflation dividend for which an eligible claimant qualified
13 pursuant to subsection (a.1)(2) or (a.2)(2).
14 (5) This subsection shall only apply to eligible claimants
15 residing in school districts where the rate of school real
16 property taxes is required by act of the General Assembly to be
17 reduced during the entire calendar year for which a claim is
18 made pursuant to this subsection.
19 Section 2. This act shall take effect immediately.
20 SECTION 1. SECTION 4(A.1) AND (B) OF THE ACT OF MARCH 11, <--
21 1971 (P.L.104, NO.3), KNOWN AS THE SENIOR CITIZENS REBATE AND
22 ASSISTANCE ACT, REENACTED AND AMENDED DECEMBER 21, 1979
23 (P.L.570, NO.131) AND AMENDED MARCH 10, 1982 (P.L.177, NO.56)
24 AND JULY 11, 1985 (P.L.207, NO.53), ARE AMENDED TO READ:
25 SECTION 4. PROPERTY TAX; RENT REBATE AND INFLATION COST.--
26 (A.1) (1) THE AMOUNT OF ANY CLAIM FOR PROPERTY TAX REBATE
27 OR RENT REBATE IN LIEU OF PROPERTY TAXES FOR REAL PROPERTY TAXES
28 OR RENT DUE AND PAYABLE DURING CALENDAR YEARS 1981, 1982, 1983
29 AND 1984 SHALL BE DETERMINED IN ACCORDANCE WITH THE FOLLOWING
30 SCHEDULE:
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1 PERCENTAGE OF REAL PROPERTY TAXES OR
2 RENT REBATE IN LIEU OF
3 HOUSEHOLD INCOME PROPERTY TAXES ALLOWED AS REBATE
4 $ 0 - $4,999 100%
5 5,000 - 5,999 80
6 6,000 - 6,999 60
7 7,000 - 7,999 40
8 8,000 - 8,999 20
9 9,000 - 11,999 10
10 (2) THE AMOUNT OF ANY CLAIM FOR PROPERTY TAX REBATE OR RENT
11 REBATE IN LIEU OF PROPERTY TAXES FOR REAL PROPERTY TAXES OR RENT
12 DUE AND PAYABLE DURING CALENDAR YEAR 1985 [AND THEREAFTER]
13 THROUGH CALENDAR YEAR 2008 SHALL BE DETERMINED IN ACCORDANCE
14 WITH THE FOLLOWING SCHEDULE:
15 PERCENTAGE OF REAL PROPERTY TAXES OR
16 RENT REBATE IN LIEU OF
17 HOUSEHOLD INCOME PROPERTY TAXES ALLOWED AS REBATE
18 $ 0 - $4,999 100%
19 5,000 - 5,499 100
20 5,500 - 5,999 90
21 6,000 - 6,499 80
22 6,500 - 6,999 70
23 7,000 - 7,499 60
24 7,500 - 7,999 50
25 8,000 - 8,499 40
26 8,500 - 8,999 35
27 9,000 - 9,999 25
28 10,000 - 11,999 20
29 12,000 - 12,999 15
30 13,000 - 15,000 10
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1 (3) THE AMOUNT OF ANY CLAIM FOR RENT REBATE IN LIEU OF
2 PROPERTY TAXES FOR RENT DUE AND PAYABLE DURING CALENDAR YEAR
3 2009 AND THEREAFTER SHALL BE DETERMINED IN ACCORDANCE WITH THE
4 FOLLOWING SCHEDULE:
5 PERCENTAGE OF RENT REBATE IN LIEU OF
6 PROPERTY TAXES ALLOWED AS REBATE
7 HOUSEHOLD INCOME
8 $ 0 - $10,000 100%
9 10,001 - 11,499 90
10 11,500 - 12,999 80
11 13,000 - 13,999 70
12 14,000 - 14,999 60
13 15,000 - 15,999 50
14 16,000 - 16,999 40
15 17,000 - 17,999 30
16 18,000 - 18,999 20
17 19,000 - 20,000 10
18 * * *
19 (B) NO CLAIM SHALL BE ALLOWED IF THE AMOUNT OF PROPERTY TAX
20 OR RENT REBATE COMPUTED IN ACCORDANCE WITH THIS SECTION IS LESS
21 THAN TEN DOLLARS ($10), AND THE MAXIMUM AMOUNT OF PROPERTY TAX
22 OR RENT REBATE PAYABLE SHALL NOT EXCEED FIVE HUNDRED DOLLARS
23 ($500)[.] FOR CLAIMS FOR CALENDAR YEARS UP TO AND INCLUDING
24 CALENDAR YEAR 2008. FOR CALENDAR YEARS 2009 AND THEREAFTER THE
25 MAXIMUM AMOUNT OF RENT REBATE PAYABLE SHALL NOT EXCEED SEVEN
26 HUNDRED FIFTY DOLLARS ($750). NO CLAIMANT SHALL BE ELIGIBLE FOR
27 A PROPERTY TAX REBATE FOR REAL PROPERTY TAXES DUE AND PAYABLE
28 DURING CALENDAR YEAR 2009 AND THEREAFTER.
29 * * *
30 SECTION 2. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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