THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY PETRI, O'NEILL, BOYD, CONKLIN, D. COSTA, EVERETT, GEIST, GIBBONS, GILLESPIE, GODSHALL, HARKINS, HARPER, HESS, JAMES, MICOZZIE, MILNE, MURT, M. O'BRIEN, PAYNE, SCAVELLO AND TAYLOR, JUNE 19, 2012

REFERRED TO COMMITTEE ON FINANCE, JUNE 19, 2012  

AN ACT

Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,

No.1), entitled "An act providing for taxation by school

districts, for the State funds formula, for tax relief in

first class cities, for school district choice and voter

participation, for other school district options and for a

task force on school cost reduction; making an appropriation;

prohibiting prior authorized taxation; providing for

installment payment of taxes; restricting the power of

certain school districts to levy, assess and collect taxes;

and making related repeals," further providing for

certification by Secretary of the Budget and for property tax

rebate schedule.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Sections 503(a) and 1304(a) of the act of June

27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer

Relief Act, are amended to read:

Section 503.  Certification; calculation of minimum and maximum

modifiers.

(a)  Secretary of the Budget certification.--

(1)  No later than April 15, 2006, and April 15 of each

year thereafter, the Secretary of the Budget shall certify

all of the following:

(i)  The total amount of revenue in the fund. In

calculating the total amount of revenue in the fund, the

secretary shall take into account all of the following:

(A)  For the certification to be completed no

later than April 15, 2006, revenue which:

(I)  has been deposited into the fund prior

to the date of the certification;

(II)  is reasonably projected to be deposited

into the fund during the six months following the

date on which the certification is made; and

(III)  has been appropriated under section

5002.

(B)  For certifications in subsequent fiscal

years:

(I)  revenue which has been deposited into

the fund during the six months prior to the date

on which the certification is made; and

(II)  revenue enumerated in clause (A)(II).

(ii)  The total amount of revenue in the Property Tax

Relief Reserve Fund.

[(iii)  In certifying the amount available for

distribution under subsection (e), the secretary shall

only certify an amount that is sustainable in subsequent

years.]

(2)  If the actual revenue deposited into the fund during

the six months following the date on which the certification

is made exceeds projections, any revenue in excess of

projections shall remain in the fund and may be included in

the certification for the subsequent fiscal year.

* * *

Section 1304.  Property tax; and rent rebate.

(a)  Schedule of rebates.--

(1)  The amount of any claim for property tax rebate or

rent rebate in lieu of property taxes for real property taxes

or rent due and payable during calendar years 1985 through

2005 shall be determined in accordance with the following

schedule:

(2)  The following apply:

(i)  The base amount of any claim for property tax

rebate for real property taxes [due and payable during

calendar year 2006 and thereafter shall be determined in

accordance with the following schedule] shall be

determined by:

(A)  For property taxes due and payable during

calendar years 2006 through 2011, using the following

schedule:

(B)  For property taxes due and payable during

calendar years 2012 and thereafter, using the

following schedule:

(ii)  The supplemental amount for a claimant with a

household income equal to or less than $30,000 and an

eligible claim for property tax rebate for real property

taxes due and payable during the calendar year preceding

the first year in which a payment under section 505(b) is

made and each year thereafter and whose real property

taxes exceed 15% of the claimant's household income shall

be equal to 50% of the base amount determined under

subparagraph (i). A claimant who is a resident of a city

of the first class, a city of the second class A or a

school district of the first class A shall be ineligible

for the supplemental amount under this subparagraph.

(3)  The amount of any claim for rent rebate in lieu of

property taxes for rent due and payable during calendar year

2006 and thereafter shall be determined in accordance with

the following:

* * *

Section 2.  This act shall take effect immediately.