PRINTER'S NO. 988
No. 917 Session of 1981
INTRODUCED BY CIMINI, MARCH 17, 1981
REFERRED TO COMMITTEE ON FINANCE, MARCH 17, 1981
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 amended, "An act providing property tax or rent rebate and
3 inflation dividends to certain senior citizens, widows,
4 widowers and permanently disabled persons with limited
5 incomes; establishing uniform standards and qualifications
6 for eligibility to receive rebates and dividends; and
7 imposing duties upon the Department of Revenue," further
8 providing for reimbursement of claims.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 5, act of March 11, 1971 (P.L.104, No.3),
12 known as the "Senior Citizens Property Tax or Rent Rebate and
13 Older Persons Inflation Needs Act," reenacted and amended June
14 16, 1975 (P.L.7, No.4) and amended December 21, 1979 (P.L.570,
15 No.131), is amended to read:
16 Section 5. Filing of Claim.--A claim for property tax or
17 rent rebate and inflation dividend shall be filed with the
18 department on or before the thirtieth day of June of the year
19 next succeeding the end of the calendar year in which real
20 property taxes or rent were due and payable: Provided, That
1 claims filed after the June 30 deadline until December 31 of
2 such calendar year shall be accepted by the Secretary of Revenue
3 as long as funds are available to pay the benefits to the late
4 filing claimants. [No reimbursement on a claim shall be made
5 from the State Lottery Fund earlier than the day following the
6 last day provided in this act on which that claim may be filed
7 with the department. Rebate claims for taxes or rent paid during
8 calendar year 1977 shall be accepted by the Secretary of Finance
9 if filed with the department on or before the thirtieth day of
10 April 1979.] All claims shall be processed and reimbursements
11 shall be made within sixty days of receipt of application. Only
12 one claimant from a homestead each year shall be entitled to the
13 property tax or rent rebate and inflation dividend. If two or
14 more persons are able to meet the qualifications for a claimant,
15 they may determine who the claimant shall be. If they are unable
16 to agree, the department shall determine to whom the rebate and
17 dividend is to be paid.
18 Section 2. This act shall take effect in 60 days.
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