A00634
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1100
Session of
2023
INTRODUCED BY SAMUELSON, KIM, SMITH-WADE-EL, HILL-EVANS, MADDEN,
DELLOSO, GALLAGHER, FREEMAN, CAUSER, RABB, HANBIDGE, CEPEDA-
FREYTIZ, DONAHUE, SALISBURY, VENKAT, TAKAC, PIELLI, McNEILL,
SANCHEZ, KAZEEM, BENHAM, MADSEN, SCHLOSSBERG, WAXMAN, PROBST,
NEILSON, HARKINS, MERSKI, CONKLIN, STURLA, WEBSTER,
SHUSTERMAN, ABNEY, MAYES, SAPPEY, D. MILLER, ISAACSON, ROZZI,
FLEMING, BRENNAN, KHAN, SCOTT, KINKEAD, OTTEN, BOYLE,
T. DAVIS, BOROWSKI, PISCIOTTANO, BURGOS, DALEY, MULLINS,
BELLMON, SOLOMON, VITALI, STEELE, MALAGARI, R. MACKENZIE,
GUENST, PARKER, GERGELY, WARREN, FIEDLER, HOHENSTEIN, GIRAL,
D. WILLIAMS, BRIGGS, O'MARA, YOUNG, PASHINSKI, SCHWEYER,
HOWARD, McCLINTON, SIEGEL, INNAMORATO, MUNROE, BURNS,
HADDOCK, CERRATO, KENYATTA AND CURRY, MAY 3, 2023
REFERRED TO COMMITTEE ON FINANCE, MAY 3, 2023
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 tax relief in cities of the
first class, further providing for supplemental senior
citizen tax reduction; providing for additional homestead
exclusion allocation and making an appropriation; and, in
senior citizens property tax and rent rebate assistance,
further providing for property tax and rent rebate and for
filing of claim.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 704(a) of the act of June 27, 2006 (1st
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Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
amended by adding a paragraph to read:
Section 704. Supplemental senior citizen tax reduction.
(a) Eligibility.--Beginning in the first year in which a
payment under section 505(b) is made and each year thereafter,
the following apply:
* * *
(3) The household income limit contained in paragraph
(1) shall be increased by a percentage equal to the
percentage change in the Consumer Price Index for All Urban
Consumers statistics published by the United States Bureau of
Labor Statistics. Any increase shall be rounded to the
nearest $10. The percentage change shall be determined by
comparison of the figure for the previous July, with that of
the current July figure. If the Consumer Price Index declines
for a given period, the household income limit shall be
unchanged for that year. The Secretary of Revenue shall,
within 10 days following the determination, transmit notice
of the determination to the Legislative Reference Bureau for
publication in the next available issue of the Pennsylvania
Bulletin.
* * *
Section 2. The act is amended by adding a chapter to read:
CHAPTER 11
ADDITIONAL HOMESTEAD EXCLUSION ALLOCATION
Section 1101. Scope of chapter.
This chapter relates to an additional homestead exclusion
allocation.
Section 1102. Definitions.
The following words and phrases when used in this chapter
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shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Farmstead property." As defined in 53 Pa.C.S. § 8582
(relating to definitions) .
"Homestead property." As defined in 53 Pa.C.S. § 8401
(relating to definitions).
Section 1103. Additional property tax reduction allocation.
(a) Allocation.--Notwithstanding any other provision of law,
a school district shall receive an allocation equal to t he total
number of farmstead properties plus the total number of
homestead properties in the school district multiplied by
$1,000.
(b) Uses.--A school district shall use the allocation under
subsection (a) to provide an additional exclusion equal to 50%
of the real estate tax due to the school district for each
farmstead property and homestead property in the school
district, or $1,000, whichever is less.
(c) Report and certification.--Prior to the allocation of
funds under subsection (a), a school district shall submit a
report to the Department of Education with the total number of
farmstead properties and homestead properties in the school
district and the total amount of real estate taxes to be
reduced. The Department of Education shall certify the total
number of all farmstead properties and all homestead properties
reported and the total amount of real estate taxes to be
reduced, by school district, and transmit a copy of the
certification to the Appropriations Committee of the Senate and
the Appropriations Committee of the House of Representatives.
Section 1104. Appropriation.
The General Assembly shall appropriate to the Department of
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Education the amount determined under section 1103(c) for the
purpose of making allocations under section 1103(a).
Section 2 3. Section 1304(a) and 1305 heading, (c) and (e)
of the 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]
(Reserved).
(2) The following apply:
(i) The base amount of any claim for property tax
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rebate for real property taxes due and payable during
calendar year [2006] 2023 and thereafter shall be
determined in accordance with the following schedule:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 [$650] $1,000
8,001 - 15,000 [500] 770
15,001 - 18,000 [300] 460
18,001 - [35,000]
45,000
[250] 380
(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.
(3) The amount of any claim for rent rebate in lieu of
property taxes for rent due and payable during calendar year
[2006] 2023 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 [$650] $1,000
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8,001 - 15,000 [500] 770
15,001 - 18,000 460
18,001 - 45,000 380
(4) The household income limits contained in paragraphs
(2)(i) and (ii) and (3) shall be increased by a percentage
equal to the percentage change in the Consumer Price Index
for All Urban Consumers statistics published by the United
States Bureau of Labor Statistics. Any increase shall be
rounded to the nearest $10. The percentage change shall be
determined by comparison of the figure for the previous July,
with that of the current July figure. If the Consumer Price
Index declines for a given period, the household income limit
shall be unchanged for that year. The secretary shall, within
10 days following the determination, transmit notice of the
determination to the Legislative Reference Bureau for
publication in the next available issue of the Pennsylvania
Bulletin.
* * *
Section 1305. Filing and payment of claim.
* * *
(c) Payments from State Lottery Fund.--[Except as provided
under subsection (e)(3), no reimbursement on a claim shall be
made from the State Lottery Fund earlier than the day following
the 30th day of June provided in this chapter on which that
claim may be filed with the department.] Reimbursement on a
claim may be made at any time after a claim is filed and
approved.
* * *
[(e) Claim for calendar year 2019.--
(1) Except as provided under subsection (b) and
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paragraph (2), a claim for property tax or rent rebate for
calendar year 2019 may be filed with the department on or
before December 31, 2020.
(2) The secretary shall expedite a claim satisfying the
eligibility requirements under this chapter for calendar year
2019 which had a calendar year 2018 claim approved for
reimbursement.
(3) If funds are available, a reimbursement on a claim
for calendar year 2019 may be made from the State Lottery
Fund immediately.]
Section 3 4. This act shall take effect in 60 days.
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