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                                                      PRINTER'S NO. 3250

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 2244 Session of 2008


        INTRODUCED BY KORTZ, BELFANTI, BENNINGTON, BRENNAN, CALTAGIRONE,
           CAPPELLI, DALEY, DERMODY, GEORGE, GIBBONS, GRUCELA, HARKINS,
           HELM, JAMES, JOSEPHS, KOTIK, LONGIETTI, MAHONEY, MARSHALL,
           McGEEHAN, MELIO, MURT, MYERS, M. O'BRIEN, RAMALEY, READSHAW,
           RUBLEY, SAINATO, SCAVELLO, SEIP, SHIMKUS, SIPTROTH,
           J. TAYLOR, THOMAS, WALKO, J. WHITE, WOJNAROSKI AND
           YOUNGBLOOD, FEBRUARY 14, 2008

        REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 2008

                                     AN ACT

     1  Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
     2     No.1), entitled "An act providing for taxation by school
     3     districts, for the State funds formula, for tax relief in
     4     first class cities, for school district choice and voter
     5     participation, for other school district options and for a
     6     task force on school cost reduction; making an appropriation;
     7     prohibiting prior authorized taxation; providing for
     8     installment payment of taxes; restricting the power of
     9     certain school districts to levy, assess and collect taxes;
    10     and making related repeals," further providing for
    11     definitions, for property tax and rent rebate and for proof
    12     of claim.

    13     The General Assembly of the Commonwealth of Pennsylvania
    14  hereby enacts as follows:
    15     Section 1.  The definitions of "claimant" and "widow" or
    16  "widower" in section 1303 of the act of June 27, 2006 (1st
    17  Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, are
    18  amended and the section is amended by adding a definition to
    19  read:
    20  Section 1303.  Definitions.


     1     The following words and phrases when used in this chapter
     2  shall have the meanings given to them in this section unless the
     3  context clearly indicates otherwise:
     4     * * *
     5     "Claimant."  A person who files a claim for property tax
     6  rebate or rent rebate in lieu of property taxes and:
     7         (1)  was at least [65] 50 years of age or whose spouse,
     8     if a member of the household, was at least [65] 50 years of
     9     age during a calendar year in which real property taxes or
    10     rent were due and payable; or
    11         [(2)  was a widow or widower and was at least 50 years of
    12     age during a calendar year or part thereof in which real
    13     property taxes or rent were due and payable; or]
    14         (3)  was a permanently disabled person 18 years of age or
    15     older during a calendar year or part thereof in which the
    16     real property taxes or rent were due and payable.
    17     * * *
    18     "Single person."  A person who has never married or who has
    19  married and has been divorced and has not remarried or who has
    20  married and whose spouse has died except as provided in section
    21  1304(c)(1).
    22     ["Widow" or "widower."  The surviving wife or the surviving
    23  husband, as the case may be, of a deceased individual and who
    24  has not remarried except as provided in section 1304(b)(3) and
    25  (c).]
    26     Section 2.  Sections 1304(c) and 1306(a) and (d) of the act
    27  are amended to read:
    28  Section 1304.  Property tax; and rent rebate.
    29     * * *
    30     (c)  Apportionment and public assistance.--
    20080H2244B3250                  - 2 -     

     1         (1)  If any of the following exist relating to a claim:
     2             (i)  a homestead is owned or rented and occupied for
     3         only a portion of a year or is owned or rented in part by
     4         a person who does not meet the qualifications for a
     5         claimant, exclusive of any interest owned or leased by a
     6         claimant's spouse; or
     7             (ii)  the claimant is a [widow or widower who
     8         remarries] single person who marries; or
     9             (iii)  the claimant is a formerly disabled person who
    10         is no longer disabled,
    11     the department shall apportion the real property taxes or
    12     rent in accordance with the period or degree of ownership or
    13     leasehold or eligibility of the claimant in determining the
    14     amount of rebate for which a claimant is eligible.
    15         (2)  A claimant who receives public assistance from the
    16     Department of Public Welfare shall not be eligible for rent
    17     rebate in lieu of property taxes during those months within
    18     which the claimant receives public assistance.
    19     * * *
    20  Section 1306.  Proof of claim.
    21     (a)  Contents.--Each claim shall include:
    22         (1)  Reasonable proof of household income.
    23         (2)  The size and nature of the property claimed as a
    24     homestead.
    25         (3)  The rent, tax receipt or other proof that the real
    26     property taxes on the homestead have been paid or rent in
    27     connection with the occupancy of a homestead has been paid.
    28         (4)  If the claimant is a [widow or widower] single
    29     person, a declaration of such status in such manner as
    30     prescribed by the secretary.
    20080H2244B3250                  - 3 -     

     1     * * *
     2     (d)  Proof of age on first claim.--The first claim filed
     3  shall include proof that the claimant or the claimant's spouse
     4  was at least 65 years of age, or at least 50 years of age in the
     5  case of a [widow or widower] single person during the calendar
     6  year in which real property taxes or rent were due and payable.
     7     Section 3.  This act shall take effect in 60 days.
















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