PRINTER'S NO. 3259
No. 2394 Session of 1990
INTRODUCED BY FOX, TRELLO, REBER, CAWLEY, BRANDT, J. L. WRIGHT,
KOSINSKI, RYBAK, TRICH, MAINE, DISTLER, GLADECK, NAHILL,
JACKSON, FARMER, ANGSTADT, MELIO, CORRIGAN, HERMAN, ALLEN,
McCALL, J. TAYLOR, SERAFINI, CORNELL, HASAY, PERZEL, JOHNSON,
TELEK, FLICK AND MORRIS, MARCH 27, 1990
REFERRED TO COMMITTEE ON FINANCE, MARCH 27, 1990
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; providing
7 for transportation assistance grants and grants to area
8 agencies on aging for services to older persons; and imposing
9 duties upon the Department of Revenue," further providing for
10 property tax and rent rebate.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 4(a.1)(2) and (b) of the act of March 11,
14 1971 (P.L.104, No.3), known as the Senior Citizens Rebate and
15 Assistance Act, reenacted and amended December 21, 1979
16 (P.L.570, No.131) and amended March 10, 1982 (P.L.177, No.56)
17 and July 11, 1985 (P.L.207, No.53), are amended to read:
18 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
19 (a.1) * * *
20 (2) The amount of any claim for property tax rebate or rent
1 rebate in lieu of property taxes for real property taxes or rent
2 due and payable during calendar year 1985 and thereafter shall
3 be determined in accordance with the following schedule:
4 Percentage of Real Property Taxes or
5 Rent Rebate in Lieu of
6 Household Income Property Taxes Allowed as Rebate
7 [$ 0 - $4,999 100%
8 5,000 - 5,499 100
9 5,500 - 5,999 90
10 6,000 - 6,499 80
11 6,500 - 6,999 70
12 7,000 - 7,499 60
13 7,500 - 7,999 50
14 8,000 - 8,499 40
15 8,500 - 8,999 35
16 9,000 - 9,999 25
17 10,000 - 11,999 20
18 12,000 - 12,999 15
19 13,000 - 15,000 10]
20 $ 0 - $7,500 100%
21 7,501 - 8,000 90
22 8,001 - 8,500 80
23 8,501 - 9,000 70
24 9,001 - 10,000 60
25 10,001 - 11,000 50
26 11,001 - 12,000 40
27 12,001 - 13,000 30
28 13,001 - 14,000 25
29 14,001 - 16,000 20
30 16,001 - 18,000 15
19900H2394B3259 - 2 -
1 18,001 - 20,000 10
2 * * *
3 (b) No claim shall be allowed if the amount of property tax
4 or rent rebate computed in accordance with this section is less
5 than ten dollars ($10), and the maximum amount of property tax
6 or rent rebate payable shall not exceed [five hundred dollars
7 ($500)] one thousand two hundred dollars ($1,200).
8 * * *
9 Section 2. This act shall apply to rebates for property
10 taxes and rent due and payable for the 1990 calendar year.
11 Section 3. This act shall take effect immediately.
C8L72CHF/19900H2394B3259 - 3 -