THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY MURT, REICHLEY, QUINN, AUMENT, BARBIN, CARROLL, CLYMER, COHEN, CREIGHTON, GABLER, GEIST, GIBBONS, GINGRICH, GOODMAN, GROVE, HARRIS, HEFFLEY, HESS, HUTCHINSON, KAUFFMAN, F. KELLER, KILLION, MANN, MASSER, MICOZZIE, MURPHY, M. O'BRIEN, PYLE, READSHAW, ROCK, SIMMONS, STEVENSON, TALLMAN, VULAKOVICH AND WATSON, APRIL 6, 2011

REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS, APRIL 6, 2011  

AN ACT

Amending Title 51 (Military Affairs) of the Pennsylvania

Consolidated Statutes, providing for disabled veterans

property tax rebate; establishing the Disabled Veterans'

Rebate Account; imposing penalties; and providing for

appeals.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Title 51 of the Pennsylvania Consolidated

Statutes is amended by adding a chapter to read:

CHAPTER 90

DISABLED VETERANS PROPERTY TAX REBATE

Sec.

9001.  Scope of chapter.

9002.  Definitions.

9003.  Rebate.

9004.  Filing of claim.

9005.  Proof of claim.

9006.  Incorrect claim.

9007.  Restricted receipts account and funds for payment of

claims.

9008.  Claim form rules and regulations.

9009.  Fraudulent claims.

9010.  Petition for redetermination.

9011.  Board review.

9012.  Appeal.

§ 9001.  Scope of chapter.

This chapter provides disabled veterans assistance in the

form of property tax rebates.

§ 9002.  Definitions.

The following words and phrases when used in this chapter

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Board."  The Board of Finance and Revenue of the

Commonwealth.

"Claimant."  A person who files a claim for the rebate and:

(1)  is a disabled veteran with a percentage of

disability from 1% through 99%; or

(2)  is an unmarried surviving spouse of a disabled

veteran.

"Department."  The Department of Revenue of the Commonwealth.

"Determination of benefits."  The form issued by the United

States Department of Veterans Affairs that identifies the

percentage of disability of a disabled veteran.

"Disabled veteran."  A person who served in the armed forces

of the United States, or an officially affiliated women's

organization, who was honorably discharged from the armed forces

of the United States and certified by the United States

Department of Veterans Affairs as a disabled veteran as a result

of service during a period of war or peacetime.

"Program."  The Disabled Veterans' Rebate Program provided

under this chapter.

"Rebate."  The tax rebate for disabled veterans provided

under this chapter.

"Secretary."  The Secretary of Revenue of the Commonwealth.

"Taxpayer Relief Act."  The act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.

"Veteran."  A person who served in the armed forces of the

United States or an officially affiliated women's organization.

§ 9003.  Rebate.

(a)  Schedule of rebates.--The following schedule shall

determine the amount of a rebate for a claim, based on the

percentage of disability:

(b)  Limitation on claim.--

(1)  Except as provided in section 1304(a)(2)(ii) of the

Taxpayer Relief Act, the sum of the rebates approved pursuant

to this chapter and Chapter 13 of the Taxpayer Relief Act

shall not exceed $650.

(2)  If the combined amount of the rebates allowed to a

claimant pursuant to this chapter and Chapter 13 of the

Taxpayer Relief Act exceed $650, the rebate allowed to the

claimant pursuant to Chapter 13 of the Taxpayer Relief Act

shall be paid first.

§ 9004.  Filing of claim.

(a)  General rule.--Except as provided under subsection (b),

a claim for a property tax rebate shall be filed with the

department on or before June 30 for the year following the

calendar year in which real property taxes were due and payable.

(b)  Exception.--A claim filed between the June 30 deadline

and December 31 of the same calendar year shall be accepted by

the secretary so long as funds are available to pay the benefits

to the claimant.

(c)  Eligibility of claimants.--An eligible claimant shall be

a disabled veteran who has paid the veteran's property tax bill

for the previous calendar year in full.

§ 9005.  Proof of claim.

(a)  Contents.--Each claim shall include:

(1)  The tax receipt or other proof the real property

taxes on the primary dwelling of the claimant for the

previous calendar year were paid in full.

(2)  If the claimant is a spouse, a declaration of

spousal status by the department.

(3)  A copy of the determination of benefits letter of

the claimant from the United States Department of Veterans

Affairs, providing proof of disability percentage as of the

end of the calendar year in which real property taxes were

due and payable.

(4)  An unmarried surviving spouse shall include a copy

of the most recent determination of benefits letter from the

United States Department of Veterans Affairs to the deceased

disabled veteran.

(b)  Proof of disability.--

(1)  Proof that the claimant is eligible to receive

veterans disability benefits from the United States

Department of Veterans Affairs shall constitute confirmation

of a disability under this chapter.

(2)  A claimant who is not found to be disabled by the

department shall not be granted a rebate under this chapter.

(c)  Direct payment of taxes not required.--The payment of

taxes required under this chapter for rebate eligibility is not

required to be paid directly by the claimant when the claim is

filed.

§ 9006.  Incorrect claim.

When the department finds a claim to have been incorrectly

determined on an audit of a claim, it shall redetermine the

claim in the correct amount and notify the claimant of the

reason for the redetermination and the amount of the correct

claim.

§ 9007.  Restricted receipts account and funds for payment of

claims.

(a)  Establishment.--There is established a restricted

receipts account within the General Fund in the State Treasury

to be known as the Disabled Veterans' Rebate Account.

(b)  Transfer.--Except as provided under subsection (c), upon

the certification of a budget surplus, the Secretary of the

Budget shall annually transfer from the budget surplus an amount

not to exceed 110% of the cost of the program in the immediately

preceding fiscal year.

(c)  Prohibition.--The Secretary of the Budget shall not

cause the balance of the Disabled Veterans' Rebate Account to

exceed 110% of the cost of the program in the immediately

preceding fiscal year.

§ 9008.  Claim form rules and regulations.

(a)  General rule.--The department shall receive all

applications, determine the eligibility of claimants, hear

appeals, disburse payments and make available suitable forms for

the filing of claims. The department shall promulgate rules and

regulations under this chapter.

(b)  Report.--In addition to any rules and regulations

promulgated pursuant to subsection (a), the department shall

collect the following information and issue a report including

such information to the chairman and minority chairman of the

Appropriations Committee of the Senate, the chairman and

minority chairman of the Veterans Affairs and Emergency

Preparedness Committee of the Senate, the chairman and minority

chairman of the Appropriations Committee of the House of

Representatives and the chairman and minority chairman of the

Veterans Affairs and Emergency Preparedness Committee of the

House of Representatives by September 30 of each year:

(1)  The total number of claims paid in the fiscal year

for which the report is issued.

(2)  The total dollar amount of rebates issued in each

county.

§ 9009.  Fraudulent claims.

(a)  Civil penalty.--If an excessive claim is filed with

fraudulent intent, the claim shall be disallowed in full, and a

penalty of 25% of the amount claimed shall be imposed. The

penalty and the amount of the disallowed claim, if the claim has

been paid, shall bear interest at the rate of 1.5% per month

from the date of the claim until repaid.

(b)  Criminal penalty.--The claimant and any person who

assisted in the preparation or filing of a fraudulent claim

commits a misdemeanor of the third degree and shall, upon

conviction, be sentenced to pay a fine not exceeding $1,000 or

to imprisonment not exceeding one year, or both.

(c)  Conveyance.--A claim shall be disallowed if the claimant

received title to the homestead primarily for the purpose of

receiving a property tax rebate.

§ 9010.  Petition for redetermination.

(a)  Right to file.--A claimant whose claim is either denied,

corrected or otherwise adversely affected by the department may

file with the department a petition for redetermination on forms

supplied by the department within 90 days after the date of

mailing of written notice.

(b)  Contents.--The petition shall specify the grounds which

allege how the departmental action is erroneous or unlawful, in

whole or in part, and shall contain an affidavit or affirmation

that the facts contained in the petitions are true and correct.

(c)  Extension of time for filing.--

(1)  An extension of time for filing the petition may be

allowed for cause but may not exceed 120 days.

(2)  The department shall hold hearings as may be

necessary for the purpose of redetermination, and each

claimant who has duly filed a petition for redetermination

shall be notified by the department of the time and place of

the hearing.

(d)  Time period for decision.--Within six months after

receiving a filed petition for redetermination, the department

shall dispose of the matters raised by the petition and shall

mail notice of the decision of the department to the claimant.

§ 9011.  Board review.

(a)  Right to review.--Ninety days after the date of official

receipt by the claimant of notice mailed by the department of

its decision on a petition for redetermination filed with it,

the claimant who is adversely affected by the decision may by

petition request the board to review such action.

(b)  Failure to notify.--The failure of the department to

officially notify the claimant of a decision within the six-

month period provided for under section 9010 (relating to

petition for redetermination) shall act as a denial of the

petition, and a petition for review may be filed 120 days after

written notice is officially received by the claimant that the

department has failed to dispose of the petition within the six-

month period.

(c)  Contents of petition.--A petition for redetermination

shall state the reasons upon which the claimant relies or shall

incorporate by reference the petition for redetermination in

which such reasons were stated. The petition shall be supported

by an affidavit stating the facts set forth are correct and

true.

(d)  Time period for decision.--The board shall act within

six months of receipt in disposing petitions filed. In the event

of failure of the board to dispose of any petition within six

months, the actions taken by the department upon the petition

for redetermination shall be deemed sustained.

(e)  Action by board.--The board may sustain the action taken

by the department on the petition for redetermination or take

other action as it shall deem necessary and consistent with

provisions of this chapter.

(f)  Notice.--The board shall mail notice of the action to

the department and claimant.

§ 9012.  Appeal.

A claimant aggrieved by a decision of the board may appeal in

the manner provided by law for appeals from decisions of the

board in tax matters.

Section 2.  This act shall take effect immediately.