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PRINTER'S NO. 356
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
389
Session of
2023
INTRODUCED BY SMITH-WADE-EL, HILL-EVANS, PROBST, MADDEN, WAXMAN,
RABB, SANCHEZ, BENHAM, D. WILLIAMS, WEBSTER, PARKER, KAZEEM,
KRAJEWSKI, GIRAL, SIEGEL, HANBIDGE, KINKEAD, CERRATO,
INNAMORATO, McNEILL, HOWARD, SCHLOSSBERG, KINSEY, KHAN,
SHUSTERMAN, FIEDLER, WARREN AND BULLOCK, MARCH 14, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 14, 2023
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 property
tax and rent rebate.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1304(a)(2) and (3) 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 1304. Property tax; and rent rebate.
(a) Schedule of rebates.--
* * *
(2) The following apply:
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(i) The base amount of any claim for property tax
rebate for real property taxes due and payable during
calendar year 2006 [and thereafter] through calendar year
2022 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
18,001 - 35,000 250
(ii) [The] Through calendar year 2022, the
supplemental amount for a claimant with a household
income equal to or less than $30,000 and an eligible
claim for property tax rebate for real property taxes due
and payable during the calendar year preceding the first
year in which a payment under section 505(b) is made and
each year thereafter and whose real property taxes exceed
15% of the claimant's household income shall be equal to
50% of the base amount determined under subparagraph (i).
A claimant who is a resident of a city of the first
class, a city of the second class A or a school district
of the first class A shall be ineligible for the
supplemental amount under this subparagraph.
(iii) The base amount of any claim for property tax
rebate for real property taxes due and payable during
calendar year 2023 and thereafter shall be determined in
accordance with the following schedule:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
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$ 0 - $15,000 $1,300
15,001 - 25,000 975
25,001 - 45,000 650
(iv) During calendar year 2023 and thereafter, the
supplemental amount for a claimant with 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 (iii). 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 following apply:
(i) The amount of any claim for rent rebate in lieu
of property taxes for rent due and payable during
calendar year 2006 [and thereafter] through calendar year
2022 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
(ii) The amount of any claim for rent rebate in lieu
of property taxes for rent due and payable during
calendar year 2023 and thereafter shall be determined in
accordance with the following:
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Household Income
Amount of Rent Rebate in
Lieu of Property Taxes
Allowed as Rebate
$ 0 - $15,000 $1,300
15,001 - 25,000 975
25,001 - 45,000 650
* * *
Section 2. This act shall take effect in 60 days.
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