1Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
2No.1), entitled "An act providing for taxation by school
3districts, for the State funds formula, for tax relief in
4first class cities, for school district choice and voter
5participation, for other school district options and for a
6task force on school cost reduction; making an appropriation;
7prohibiting prior authorized taxation; providing for
8installment payment of taxes; restricting the power of
9certain school districts to levy, assess and collect taxes;
10and making related repeals," in senior citizens property tax
11and rent rebate assistance, further providing for filing of
12claim.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. Section 1305(d) of the act of June 27, 2006 (1st 
16Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
17amended by adding a paragraph to read:

18Section 1305. Filing of claim.

19* * *

20(d) Eligibility of claimants.--

21* * *

1(4) In the case where a claimant has died prior to
2applying for the property tax or rent rebate, the application
3may be submitted by a family member who satisfies the
4following requirements:

5(i) The family member is the surviving spouse,
6child, mother or father, or sister or brother of the
7decedent, with preference given in that order.

8(ii) The family member submits a death certificate
9of the decedent.

10(iii) The family member executes a sworn affidavit
11under the penalties of 18 Pa.C.S. § 4904 (relating to
12unsworn falsification to authorities) stating the
13relationship of the family member to the decedent, the
14existence or nonexistence of a duly appointed personal
15representative of the decedent and any other persons that
16may be entitled to make a claim to the property tax or
17rent rebate that was otherwise due the decedent.

18(iv) The family member provides such other
19information determined by the department to be necessary
20in order to review the application.

21Section 2. This act shall take effect in 60 days.