PRINTER'S NO. 819
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
753
Session of
2017
INTRODUCED BY MURT, V. BROWN, BULLOCK, CALTAGIRONE, DeLUCA,
DONATUCCI, DRISCOLL, ROZZI AND SOLOMON, MARCH 7, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 7, 2017
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in senior citizens property tax
and rent rebate assistance, further providing for
definitions, for property tax and rent rebate and for proof
of claim.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "claimant" in section 1303 of
the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known
as the Taxpayer Relief Act, is amended to read:
Section 1303. 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:
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"Claimant." A person who files a claim for property tax
rebate or rent rebate in lieu of property taxes and:
[(1) was at least 65 years of age or whose spouse, if a
member of the household, was at least 65 years of age during
a calendar year in which real property taxes or rent were due
and payable;]
(1.1) was a single person and at least 50 years of age
during a calendar year in which rent or real property taxes
were due and payable;
(1.2) was a married person where at least one member of
the household was at least 65 years of age during a calendar
year in which rent or real property taxes were due and
payable;
(2) was a widow or widower and was at least 50 years of
age during a calendar year or part thereof in which real
property taxes or rent were due and payable; or
(3) was a permanently disabled person 18 years of age or
older during a calendar year or part thereof in which the
real property taxes or rent were due and payable.
* * *
Section 2. Sections 1304(c) and 1306 of the act are amended
to read:
Section 1304. Property tax; and rent rebate.
* * *
(c) Apportionment and public assistance.--
(1) If any of the following exist relating to a claim:
(i) a homestead is owned or rented and occupied for
only a portion of a year or is owned or rented in part by
a person who does not meet the qualifications for a
claimant, exclusive of any interest owned or leased by a
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claimant's spouse;
(ii) the claimant is [a widow or widower who
remarries] at least 50 years of age and marries an
individual who is ineligible to file a claim for property
tax rebate or rent rebate; or
(iii) the claimant is a formerly disabled person who
is no longer disabled,
the department shall apportion the real property taxes or
rent in accordance with the period or degree of ownership or
leasehold or eligibility of the claimant in determining the
amount of rebate for which a claimant is eligible.
(2) A claimant who receives public assistance from the
Department of Public Welfare shall not be eligible for rent
rebate in lieu of property taxes during those months within
which the claimant receives public assistance.
* * *
Section 1306. Proof of claim.
(a) Contents.--Each claim shall include:
(1) Reasonable proof of household income.
(2) The size and nature of the property claimed as a
homestead.
(3) The rent, tax receipt or other proof that the real
property taxes on the homestead have been paid or rent in
connection with the occupancy of a homestead has been paid.
(4) If the claimant is a widow or widower, a declaration
of such status in such manner as prescribed by the secretary.
(b) Proof of disability.--
(1) Proof that a claimant is eligible to receive
disability benefits under the Social Security Act (49 Stat.
620, 42 U.S.C. ยง 301 et seq.) shall constitute proof of
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disability under this chapter.
(2) No person who has been found not to be disabled by
the Social Security Administration shall be granted a rebate
under this chapter.
(3) A claimant not covered under the Social Security Act
shall be examined by a physician designated by the department
and such status determined using the same standards used by
the Social Security Administration.
(c) Direct payment of taxes or rent not required.--It shall
not be necessary that such taxes or rent were paid directly by
the claimant if the rent or taxes have been paid when the claim
is filed.
(d) Proof of age on first claim.--The first claim filed
shall include proof that the claimant or the claimant's spouse
was at least 65 years of age, or at least 50 years of age in the
case of a [widow or widower] widow, widower or single person
during the calendar year in which real property taxes or rent
were due and payable.
Section 3. This act shall take effect in 60 days.
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