PRINTER'S NO. 2006
No. 1665 Session of 1977
INTRODUCED BY IRVIS, BUTERA, MANDERINO, BRUNNER, MISCEVICH,
GALLAGHER, WARGO, CIMINI, CESSAR, S. E. HAYES JR.,
GREENFIELD, SELTZER, GOODMAN, DONATUCCI, DOYLE, ABRAHAM,
TRELLO AND GAMBLE, SEPTEMBER 28, 1977
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 28, 1977
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 to certain senior citizens, widows, widowers and
4 permanently disabled persons with limited incomes;
5 establishing uniform standards and qualifications for
6 eligibility to receive a rebate; and imposing duties upon the
7 Department of Revenue," providing for an additional filing
8 period, estimation and anticipation of revenues.
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 Act,"
13 reenacted and amended June 16, 1975 (P.L.7, No.4), is amended to
14 read:
15 Section 5. Filing of Claim.--A claim for property tax or
16 rent rebate shall be filed with the department on or before [the
17 thirtieth day of June] December 31 of the year next succeeding
18 the end of the calendar year in which real property taxes or
19 rent were due and payable.[: Provided, That widowers and renters
20 requesting a rebate by virtue of this amendment, may file their
1 first claim for a rebate with the department no later than six
2 months after the effective date of this act.] No reimbursement
3 on a claim shall be made from the State Lottery Fund earlier
4 than [the day following the last day provided in this act on
5 which that claim may be filed with the department.] July 1 of
6 the year in which the claim for a property tax or rent rebate is
7 required to be filed. Only one claimant from a homestead each
8 year shall be entitled to property tax or rent rebate. If two or
9 more persons are able to meet the qualifications for a claimant,
10 they may determine who the claimant shall be. If they are unable
11 to agree, the department shall determine to whom a rebate is to
12 be paid.
13 Section 2. Section 8 of the act, amended June 30, 1977
14 (No.18), is amended to read:
15 Section 8. Funds for Payment of Administrative Expenses and
16 Claims.--Expenses, salaries and other costs incurred in the
17 administration of this act and approved claims shall be paid
18 from the State Lottery Fund established by the act of August 26,
19 1971 (P.L.351, No.91), known as the "State Lottery Law." In the
20 event that the total amount of administrative expenses and
21 claims exceeds the amount in such fund, in any one year, then
22 the amounts allowed as tax or rent rebates shall be reduced in
23 the proportion that the amount of such fund bears to the total
24 amount of claims in such year. For the purposes of this section,
25 for the fiscal years beginning July 1, 1975, July 1, 1976, [and]
26 July 1, 1977 and July 1, 1978 the amount in the State Lottery
27 Fund shall include funds available including revenue estimated
28 to be available for the purposes of administrative expenses and
29 claims.
30 Section 3. This act shall take effect immediately and shall
19770H1665B2006 - 2 -
1 apply retroactively to claims filed for rebate of taxes or rent
2 due and payable during calendar year 1976 and thereafter.
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