PRINTER'S NO. 3232
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2019
Session of
2015
INTRODUCED BY CALTAGIRONE, KOTIK, THOMAS, DEAN, GODSHALL, DAVIS,
DRISCOLL, YOUNGBLOOD, READSHAW, MILLARD, McNEILL, COHEN,
GIBBONS, PHILLIPS-HILL, D. PARKER, KIM AND KINSEY,
APRIL 25, 2016
REFERRED TO COMMITTEE ON FINANCE, APRIL 25, 2016
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," in senior citizens property tax
and rent rebate assistance, further providing for filing of
claim and for proof of claim and providing for alternate
procedure.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 1305(a) and 1306(a) and (c) 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 1305. Filing of claim.
(a) General rule.--Except as otherwise provided in
subsection (b) and section 1306.1, a claim for property tax or
rent rebate shall be filed with the department on or before the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
30th day of June of the year next succeeding the end of the
calendar year in which real property taxes or rent was due and
payable.
* * *
Section 1306. Proof of claim.
(a) Contents.--Each claim shall include:
(1) Reasonable proof of household income.
(2) The size and nature of the property claimed as a
homestead.
(3) The rent[,] or, except as provided in section
1306.1, the tax receipt, or other proof that the real
property taxes on the homestead have been paid or rent in
connection with the occupancy of a homestead has been paid.
(4) If the claimant is a widow or widower, a declaration
of such status in such manner as prescribed by the secretary.
* * *
(c) Direct payment of taxes or rent not required.--It shall
not be necessary that such taxes or rent were paid directly by
the claimant if the rent or, except as provided in section
1306.1, the taxes have been paid when the claim is filed.
* * *
Section 2. The act is amended by adding a section to read:
Section 1306.1. Alternate procedure.
(a) General rule.--A claimant may request that a property
tax rebate be applied to reduce the property tax liability of
the claimant for the year in which the claim is filed. The
following apply:
(1) A claimant is eligible to make an initial claim
under this section if:
(i) a claim was filed by the claimant for a property
20160HB2019PN3232 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
tax rebate for the preceding calendar year; and
(ii) the claim was approved by the department.
(2) The claimant must be eligible for a property tax
rebate at the time a claim is filed.
(3) A claim must be filed with the department on or
before June 30 of the year in which real property taxes are
due and payable.
(4) For the second and any subsequent claim filed by a
claimant under this section, the claimant must include a tax
receipt or other proof that the real property taxes have been
paid for taxes due and payable during the preceding calendar
year.
(b) Department duties.--Upon a determination by the
department that the claimant is eligible under subsection (a),
the department shall transmit the rebate to the taxing
authority. The rebate shall be in an amount equal to the rebate
paid to the claimant for real property taxes due and payable
during the calendar year preceding the year in which a claim is
filed under this section.
(c) Duties of local taxing authority.--A local taxing
authority shall:
(1) Apply the rebate to the unpaid balance of the taxes
owed by the claimant during the calendar year in which the
claim is filed. The balance shall be paid by the claimant.
(2) Itemize the rebate on tax bills sent to claimants,
indicating the original amount of tax liability, the amount
of the rebate and the net amount of tax due after the rebate
is applied. The tax bill shall be easily understandable and
contain a notice that the tax bill includes a reduction based
on the amount of rebate.
20160HB2019PN3232 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(d) Rebate for prior year.--A tax reduction that results
from a taxing authority applying a rebate shall not affect any
rebate for which the claimant is eligible prior to the year the
claimant files an initial claim under this section.
(e) Change in eligibility.--A claimant who no longer
qualifies for rebate assistance after a rebate is used to reduce
the claimant's tax liability shall notify the department.
Failure to notify the department as required shall be treated in
the same manner as a fraudulent claim under section 1310.
Section 3. The amendment or addition of sections 1305(a),
1306(a) and (c) and 1306.1 of the act shall apply to tax years
beginning on or after December 31, 2016.
Section 4. This act shall take effect immediately.
20160HB2019PN3232 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13