PRINTER'S NO. 225
No. 202 Session of 1983
INTRODUCED BY MICOZZIE, CIVERA, ARTY, FLICK, SPITZ, SERAFINI,
BELARDI, FREIND, GANNON AND CAWLEY, FEBRUARY 9, 1983
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 9, 1983
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 reenacted and amended, "An act providing property tax or rent
3 rebate and inflation dividends to certain senior citizens,
4 widows, widowers and permanently disabled persons with
5 limited incomes; establishing uniform standards and
6 qualifications for eligibility to receive rebates and
7 dividends; and imposing duties upon the Department of
8 Revenue," including charges for sewer rent and refuse.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 3(4) and (5) of the act of March 11, 1971
12 (P.L.104, No.3), known as the Senior Citizens Rebate and
13 Assistance Act, reenacted and amended June 16, 1975 (P.L.7,
14 No.4) and amended December 21, 1979 (P.L.570, No.131), are
15 amended to read:
16 Section 3. Definitions.--As used in this act:
17 * * *
18 (4) "Real property taxes" means all taxes on a homestead,
19 including charges for sewer rent and refuse, (exclusive of other
20 municipal assessments, delinquent charges, and interest) due and
1 payable during a calendar year.
2 (5) "Rent rebate in lieu of property taxes" means twenty per
3 cent of the gross amount actually paid in cash or its equivalent
4 in any calendar year to a landlord in connection with the
5 occupancy of a homestead by a claimant, irrespective of whether
6 such amount constitutes payment solely for the right of
7 occupancy or otherwise and charges paid directly by claimant for
8 sewer rent and refuse.
9 * * *
10 Section 2. This act shall take effect in 60 days.
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