PRINTER'S NO. 3250
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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