PRINTER'S NO. 1159
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
826
Session of
2019
INTRODUCED BY TOMLINSON, KILLION, BOSCOLA, YUDICHAK, BAKER,
COSTA AND K. WARD, SEPTEMBER 10, 2019
REFERRED TO FINANCE, SEPTEMBER 10, 2019
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 tax relief in cities of the
first class, further providing for supplemental senior
citizen tax reduction; and, in senior citizens property tax
and rent rebate assistance, further providing for property
tax and rent rebate.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 704 and 1304 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 704. Supplemental senior citizen tax reduction.
(a) Eligibility.--Beginning in the first year in which a
payment under section 505(b) is made and each year thereafter,
the following apply:
(1) Except as provided in paragraph (2), any resident of
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a city of the first class, a city of the second class A or a
resident of a school district of the first class A who is
eligible to receive a property tax rebate under Chapter 13
and has a household income, as defined under section 1303,
equal to or less than [$30,000] $50,000 shall be eligible to
receive an additional property tax rebate equal to [50% of
the amount the individual is eligible to receive under
Chapter 13.] the following:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $675
8,001 - 15,000 750
15,001 - 18,000 850
18,001 - 30,000 875
30,001 - 35,000 1,000
35,001 - 50,000 1,000
(2) An additional rebate under paragraph (1) may not
exceed the difference between the property tax paid by the
eligible resident and the rebate received by the eligible
resident under Chapter 13 for the same tax year.
(b) Payment.--The property tax rebates authorized under
subsection (a) shall be paid from the State Lottery Fund.
(c) Applicability.--This section shall not apply to a
resident of a city of the first class, a city of the second
class A or a resident of a school district of the first class A,
who is entitled to receive a rent rebate in lieu of property
taxes under Chapter 13.
Section 1304. Property tax; and rent rebate.
(a) Schedule of rebates.--
(1) The amount of any claim for property tax rebate or
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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:
Household Income
Percentage of Real Property Taxes or
Rent Rebate in Lieu of
Property Taxes Allowed as Rebate
$ 0 - $ 4,999 100%
5,000 - 5,499 100
5,500 - 5,999 90
6,000 - 6,499 80
6,500 - 6,999 70
7,000 - 7,499 60
7,500 - 7,999 50
8,000 - 8,499 40
8,500 - 8,999 35
9,000 - 9,999 25
10,000 - 11,999 20
12,000 - 12,999 15
13,000 - 15,000 10
(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:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 - 15,000 500
15,001 - 18,000 300
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18,001 - 35,000 250
35,001 - 50,000 175
(ii) The supplemental amount for a claimant with a
household income equal to or less than [$30,000] $50,000
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%] 10% of the claimant's
household income shall be [equal to 50% of the base
amount determined under subparagraph (i)] $1,000. 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:
Household Income
Amount of Rent Rebate in
Lieu of Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 - 15,000 500
(b) Limitations on claims.--
(1) No claim through calendar year 2005 shall be allowed
if the amount of property tax or rent rebate computed in
accordance with this section is less than $10, and the
maximum amount of property tax or rent rebate payable shall
not exceed $500.
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(2) For calendar year 2006 and thereafter, the maximum
amount of property tax or rent rebate in lieu of property
taxes payable shall not exceed the lesser of:
(i) the amount of a claim under subsection (a)(2) or
(3);
(ii) the amount of real property taxes actually
paid; or
(iii) 20% of gross rent actually paid.
(3) No claim shall be allowed if the claimant is a
tenant of an owner of real property exempt from real property
taxes.
(c) Apportionment and public assistance.--
(1) If any of the following exist relating to a claim:
(i) a homestead is owned or rented and occupied for
only a portion of a year or is owned or rented in part by
a person who does not meet the qualifications for a
claimant, exclusive of any interest owned or leased by a
claimant's spouse;
(ii) the claimant is a widow or widower who
remarries; or
(iii) the claimant is a formerly disabled person who
is no longer disabled,
the department shall apportion the real property taxes or
rent in accordance with the period or degree of ownership or
leasehold or eligibility of the claimant in determining the
amount of rebate for which a claimant is eligible.
(2) A claimant who receives public assistance from the
Department of Public Welfare shall not be eligible for rent
rebate in lieu of property taxes during those months within
which the claimant receives public assistance.
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(d) Government subsidies.--Rent shall not include subsidies
provided by or through a governmental agency.
Section 2. This act shall take effect in 60 days.
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