1Amending Title 72 (Taxation and Fiscal Affairs) of the
2Pennsylvania Consolidated Statutes, providing for property
3tax payments.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Title 72 of the Pennsylvania Consolidated
7Statutes is amended by adding a chapter to read:

8CHAPTER 42

9PROPERTY TAX PAYMENTS

10Sec.

114201. Definitions.

124202. Administration.

134203. Program.

14§ 4201. Definitions.

15The following words and phrases when used in this chapter
16shall have the meanings given to them in this section unless the
17context clearly indicates otherwise:

1"Claimant." An individual who seeks assistance under section 
24203 (relating to program).

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

4"Household income." As defined in Chapter 13 of the act of 
5June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the 
6Taxpayer Relief Act.

7"Program." The Property Tax Assistance Program established 
8in section 4203 (relating to program).

9"Property tax." A tax levied by a political subdivision on 
10real property.

11§ 4202. Administration.

12The department has the following powers and duties in the
13administration of this chapter:

14(1) Implement section 4203 (relating to program).

15(2) Prescribe an application form under section 4203(c)
16(1)(i).

17(3) Promulgate regulations to implement section 4203(c)
18and (d).

19§ 4203. Program.

20(a) Establishment.--The department shall establish the
21Property Tax Assistance Program to assist eligible claimants in
22the payment of property tax.

23(b) Eligibility.--To be eligible to participate in the
24program, a claimant must comply with all of the following:

25(1) Be over 65 years of age.

26(2) Have an annual household income of not more than
27$40,000.

28(c) Application.--

29(1) To participate in the program, a claimant must
30submit to the department all of the following:

1(i) An application on a form prescribed by the
2department establishing eligibility under subsection (b).

3(ii) The property tax bill for which assistance is
4sought.

5(2) The material under paragraph (1) must be submitted
6within 45 days of the date the property tax under paragraph
7(1)(ii) is due.

8(d) Determination.--

9(1) Within 15 days of receipt of an application under
10subsection (c), the department shall make one of the
11following determinations and notify the claimant:

12(i) Determine the claimant eligible.

13(ii) Determine the claimant ineligible.

14(2) Failure to comply with the time requirement under
15paragraph (1) shall be deemed a determination of
16ineligibility.

17(3) A determination of ineligibility under paragraph (1)
18(ii) or (2) is subject to 2 Pa.C.S. Ch. 7 Subch. A (relating 
19to judicial review of Commonwealth agency action).

20(e) Payment.--For each eligible claimant, the department
21shall pay the tax bill under subsection (c)(1)(ii) from the
22Property Tax Relief Fund.

23Section 2. This act shall take effect immediately.