PRINTER'S NO. 675
No. 624 Session of 1987
INTRODUCED BY NAHILL, SWEET, JOHNSON, J. L. WRIGHT, MRKONIC, TIGUE, SHOWERS, FOX, MICOZZIE, MERRY, KENNEY, WOGAN, STABACK, NOYE, TRELLO, CARLSON, GEIST, McHALE, BUNT, GLADECK, GANNON, MAIALE, HOWLETT, HALUSKA, BALDWIN, CORNELL, REBER, BOOK, E. Z. TAYLOR, BURD, CAWLEY, B. SMITH, KASUNIC, PRESTON, PETRARCA AND McVERRY, MARCH 4, 1987
REFERRED TO COMMITTEE ON FINANCE, MARCH 4, 1987
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; providing for transportation assistance grants and 8 grants to area agencies on aging for services to older 9 persons; and imposing duties upon the Department of Revenue," 10 further providing for the filing of claims by executors or 11 administrators. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 Section 1. Sections 3(7) and 4(d) of the act of March 11, 15 1971 (P.L.104, No.3), known as the Senior Citizens Rebate and 16 Assistance Act, reenacted and amended June 16, 1975 (P.L.7, 17 No.4) and amended March 10, 1982 (P.L.177, No.56), are amended 18 to read: 19 Section 3. Definitions.--As used in this act: 20 * * *
1 (7) "Claimant" means a person who files a claim for property 2 tax rebate or rent rebate in lieu of property taxes and 3 inflation dividend and was sixty-five years of age or over, or 4 whose spouse (if a member of the household) was sixty-five years 5 of age or over, during a calendar year in which real property 6 taxes, rent and inflation costs were due and payable or was a 7 widow or widower and was fifty years of age or over during a 8 calendar year or part thereof in which real property taxes, rent 9 and inflation costs were due and payable, or was a permanently 10 disabled person eighteen years of age or over during a calendar 11 year or part thereof in which real property taxes, rent and 12 inflation costs were due and payable. For the purposes of this 13 act the term "widow" or "widower" shall mean the surviving wife 14 or the surviving husband, as the case may be, of a deceased 15 individual and who has not remarried except as provided in 16 subsection (c) and (d) of section 4 of this act. For the 17 purposes of this act the term "permanently disabled person" 18 shall mean a person who is unable to engage in any substantial 19 gainful activity by reason of any medically determinable 20 physical or mental impairment which can be expected to continue 21 indefinitely, except as provided in subsection (c) and (d) of 22 section 4 of this act. The term "claimant" shall mean and 23 include the estate of any claimant who dies during the year for 24 which a claim is filed or in the year immediately subsequent to 25 the year for which a claim is filed. 26 * * * 27 Section 4. Property Tax; Rent Rebate and Inflation Cost.-- 28 * * * 29 (d) If a homestead is owned or rented and occupied for only 30 a portion of a year or is owned or rented in part by a person 19870H0624B0675 - 2 -
1 who does not meet the qualifications for a claimant, exclusive 2 of any interest owned or leased by a claimant's spouse, or if 3 the claimant is a widow or widower who remarries, or if the 4 claimant is a permanently disabled person who is no longer 5 disabled, the department shall apportion the real property taxes 6 or rent in accordance with the period or degree of ownership or 7 leasehold or eligibility of the claimant in determining the 8 amount of rebate for which a claimant is eligible. The 9 determination of the amount of the claim filed by an estate of a 10 claimant shall be governed by the provisions of this subsection. 11 A claimant who receives public assistance from the Department of 12 Public Welfare shall not be eligible for rent rebate in lieu of 13 property taxes, or an inflation dividend during those months 14 within which he receives public assistance. 15 * * * 16 Section 2. This act shall apply to claims filed on or after 17 the effective date of this act. 18 Section 3. This act shall take effect in 60 days. B9L72RZ/19870H0624B0675 - 3 -