Regular Session 2017-2018 House Bill 2671 P.N. 4096

PRINTER'S NO. 4096

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

2671

Session of

2018

INTRODUCED BY MADDEN, SCHLOSSBERG, KINSEY, YOUNGBLOOD, DEAN,

CARROLL, PASHINSKI, KORTZ, STURLA, THOMAS, J. McNEILL,

READSHAW, KAVULICH AND TAI, SEPTEMBER 26, 2018

REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 26, 2018

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 property

tax and rent rebate.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 1304(a) and (b) of the act of June 27,

2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer

Relief Act, are amended to read:

Section 1304. Property tax; and rent rebate.

(a) Schedule of rebates.--

(1) The amount of any claim for property tax rebate or

rent rebate in lieu of property taxes for real property taxes

or rent due and payable during calendar years 1985 through

2005 shall be determined in accordance with the following

schedule:

Household Income

Percentage of Real Property Taxes or

Rent Rebate in Lieu of

Property Taxes Allowed as Rebate

$ 0 - $ 4,999 100%

5,000 - 5,499 100

5,500 - 5,999 90

6,000 - 6,499 80

6,500 - 6,999 70

7,000 - 7,499 60

7,500 - 7,999 50

8,000 - 8,499 40

8,500 - 8,999 35

9,000 - 9,999 25

10,000 - 11,999 20

12,000 - 12,999 15

13,000 - 15,000 10

(2) The following apply:

(i) The base amount of any claim for property tax

rebate for real property taxes due and payable during

calendar [year] years 2006 [and thereafter] through 2017

shall be determined in accordance with the following

schedule:

Household Income

Amount of Real Property Taxes

Allowed as Rebate

$ 0 - $ 8,000 $650

8,001 - 15,000 500

15,001 - 18,000 300

18,001 - 35,000 250

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(ii) The supplemental amount for a claimant with a

household income equal to or less than $30,000 and an

eligible claim for property tax rebate for real property

taxes due and payable during the calendar year preceding

the first year in which a payment under section 505(b) is

made and each year thereafter and whose real property

taxes exceed 15% of the claimant's household income shall

be equal to 50% of the base amount determined under

subparagraph (i). A claimant who is a resident of a city

of the first class, a city of the second class A or a

school district of the first class A shall be ineligible

for the supplemental amount under this subparagraph.

(2.1) The following apply:

(i) The base amount of any claim for property tax

rebate for real property taxes due and payable during

calendar year 2018 and thereafter shall be determined in

accordance with the following schedule:

Household Income

Amount of Real Property Taxes

Allowed as Rebate

$ 0 - $ 8,000 $900

8,001 - 15,000 800

15,001 - 18,000 700

18,001 - 35,000 600

35,001 - 45,000 550

45,001 - 55,000 500

(ii) The supplemental amount for a claimant with a

household income equal to or less than $30,000 and an

eligible claim for property tax rebate for real property

taxes due and payable during the calendar year preceding

the first year in which a payment under section 505(b) is

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made and each year thereafter and whose real property

taxes exceed 15% of the claimant's household income shall

be equal to 50% of the base amount determined under

subparagraph (i). A claimant who is a resident of a city

of the first class, a city of the second class A or a

school district of the first class A shall be ineligible

for the supplemental amount under this subparagraph.

(3) The amount of any claim for rent rebate in lieu of

property taxes for rent due and payable during calendar

[year] years 2006 [and thereafter] through 2017 shall be

determined in accordance with the following:

Household Income

Amount of Rent Rebate in

Lieu of Property Taxes

Allowed as Rebate

$ 0 - $ 8,000 $650

8,001 - 15,000 500

(3.1) The amount of any claim for rent rebate in lieu of

property taxes for rent due and payable during calendar year

2018 and thereafter shall be determined in accordance with

the following:

Household Income

Amount of Rent Rebate in

Lieu of Property Taxes

Allowed as Rebate

$ 0 - $ 8,000 $900

8,001 - 15,000 800

15,001 - 18,000 700

18,001 - 35,000 600

35,001 - 45,000 550

45,001 - 55,000 500

(b) Limitations on claims.--

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(1) No claim through calendar year 2005 shall be allowed

if the amount of property tax or rent rebate computed in

accordance with this section is less than $10, and the

maximum amount of property tax or rent rebate payable shall

not exceed $500.

(2) For calendar [year] years 2006 [and thereafter]

through 2017, the maximum amount of property tax or rent

rebate in lieu of property taxes payable shall not exceed the

lesser of:

(i) the amount of a claim under subsection (a)(2) or

(3);

(ii) the amount of real property taxes actually

paid; or

(iii) 20% of gross rent actually paid.

(2.1) For calendar year 2018 and thereafter, the maximum

amount of property tax or rent rebate in lieu of property

taxes payable shall not exceed the lesser of:

(i) the amount of a claim under subsection (a)(2.1)

or (3.1);

(ii) the amount of real property taxes actually

paid; or

(iii) 20% of gross rent actually paid.

(3) No claim shall be allowed if the claimant is a

tenant of an owner of real property exempt from real property

taxes.

* * *

Section 2. This act shall take effect in 60 days.

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