PRINTER'S NO. 177
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
207
Session of
2019
INTRODUCED BY DEASY, JANUARY 28, 2019
REFERRED TO COMMITTEE ON FINANCE, JANUARY 28, 2019
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
and prohibiting certain use of rent rebates.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "rent rebate in lieu of
property taxes" 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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"Rent rebate in lieu of property [taxes."] taxes" or "rent
rebate." Twenty percent of the gross amount actually paid in
cash or its equivalent in any calendar year to a landlord in
connection with the occupancy of a homestead by a claimant,
irrespective of whether such amount constitutes payment solely
for the right of occupancy or otherwise.
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Section 2. The act is amended by adding a section to read:
Section 1314. Unlawful use of rent rebates.
(a) General rule.--It shall be unlawful for a landlord and
tenant to enter into a lease or agreement to assign or pay a
portion of a rent rebate to which the tenant may be entitled to
the landlord or to the landlord's assignee or representative.
(b) Penalties.--A landlord who violates this section shall:
(1) Fully reimburse the tenant of the portion of a
payment that was assigned or otherwise used as payment by the
tenant to the landlord in violation of this section.
(2) Pay to the department a penalty equal to 25% of the
total amount of the payment to which the tenant was entitled.
The penalty shall bear interest at the rate of 1.5% per month
from the date the payment was assigned or otherwise used as
payment by the tenant until the penalty is paid in full to
the department.
(c) Enforcement.--The Attorney General shall enforce the
provisions of this section.
(d) Definitions.--The following words and phrases when used
in this section shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Landlord." An owner of real property who leases property to
a tenant under a lease agreement.
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"Tenant." A person who has a possessory interest in real
property under a lease or by law.
Section 3. This act shall take effect in 60 days.
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