PRINTER'S NO. 2939
No. 2135 Session of 2005
INTRODUCED BY BEYER, SAYLOR, BOYD, LEH, RUBLEY, SCAVELLO, WILT, ARGALL, BAKER, BALDWIN, BELARDI, BELFANTI, BUNT, BUXTON, CALTAGIRONE, CAUSER, COSTA, CRAHALLA, DALEY, DALLY, DeLUCA, J. EVANS, GEIST, GEORGE, GILLESPIE, GINGRICH, GOOD, GOODMAN, GRUCELA, HARHAI, HARRIS, HASAY, HENNESSEY, HERMAN, JOSEPHS, KILLION, KOTIK, MACKERETH, MARKOSEK, MARSICO, McNAUGHTON, MICOZZIE, R. MILLER, NICKOL, O'NEILL, PAYNE, PETRARCA, PETRI, PICKETT, PYLE, READSHAW, SANTONI, SATHER, SCHRODER, SOLOBAY, SURRA, TANGRETTI, E. Z. TAYLOR, THOMAS, TIGUE, WALKO, YOUNGBLOOD AND ZUG, OCTOBER 25, 2005
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 25, 2005
AN ACT 1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as 2 amended, "An act providing property tax or rent rebate and 3 inflation dividends to certain senior citizens, widows, 4 widowers and permanently disabled persons with limited 5 incomes; establishing uniform standards and qualifications 6 for eligibility to receive rebates and dividends; providing 7 for transportation assistance grants and grants to area 8 agencies on aging for services to older persons; and imposing 9 duties upon the Department of Revenue," further providing for 10 property tax and rent rebate eligibility and for funds for 11 payment of claims; and repealing the Homeowner Tax Relief 12 Act. 13 The General Assembly of the Commonwealth of Pennsylvania 14 hereby enacts as follows: 15 Section 1. Section 4(a.1) and (b) of the act of March 11, 16 1971 (P.L.104, No.3), known as the Senior Citizens Rebate and 17 Assistance Act, reenacted and amended December 21, 1979 18 (P.L.570, No.131) and amended March 10, 1982 (P.L.177, No,56) 19 and July 11, 1985 (P.L.207, No.53), are amended to read:
1 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
2 (a.1) (1) The amount of any claim for property tax rebate
3 or rent rebate in lieu of property taxes for real property taxes
4 or rent due and payable during calendar years 1981, 1982, 1983
5 and 1984 shall be determined in accordance with the following
6 schedule:
7 Percentage of Real Property Taxes or
8 Rent Rebate in Lieu of
9 Household Income Property Taxes Allowed as Rebate
10 $ 0 - $4,999 100%
11 5,000 - 5,999 80
12 6,000 - 6,999 60
13 7,000 - 7,999 40
14 8,000 - 8,999 20
15 9,000 - 11,999 10
16 (2) The amount of any claim for property tax rebate or rent
17 rebate in lieu of property taxes for real property taxes or rent
18 due and payable during calendar year 1985 [and thereafter]
19 through calendar year 2004 shall be determined in accordance
20 with the following schedule:
21 Percentage of Real Property Taxes or
22 Rent Rebate in Lieu of
23 Household Income Property Taxes Allowed as Rebate
24 $ 0 - $4,999 100%
25 5,000 - 5,499 100
26 5,500 - 5,999 90
27 6,000 - 6,499 80
28 6,500 - 6,999 70
29 7,000 - 7,499 60
30 7,500 - 7,999 50
20050H2135B2939 - 2 -
1 8,000 - 8,499 40 2 8,500 - 8,999 35 3 9,000 - 9,999 25 4 10,000 - 11,999 20 5 12,000 - 12,999 15 6 13,000 - 15,000 10 7 (3) The amount of any claim for property tax rebate or rent 8 rebate in lieu of property taxes for real property taxes or rent 9 due and payable during calendar year 2005 and thereafter shall 10 be determined in accordance with the following schedule: 11 Percentage of Real Property Taxes or 12 Rent Rebate in Lieu of 13 Household Income Property Taxes Allowed as Rebate 14 $ 0 - $ 7,999 100% 15 8,000 - 8,999 90 16 9,000 - 9,999 80 17 10,000 - 10,999 70 18 11,000 - 11,999 60 19 12,000 - 12,999 50 20 13,000 - 13,999 40 21 14,000 - 15,999 35 22 16,000 - 17,999 25 23 18,000 - 20,999 20 24 21,000 - 24,999 15 25 25,000 - 30,000 10 26 * * * 27 (b) No claim shall be allowed if the amount of property tax 28 or rent rebate computed in accordance with this section is less 29 than ten dollars ($10), and the maximum amount of property tax 30 or rent rebate payable shall not exceed [five hundred dollars 20050H2135B2939 - 3 -
1 ($500)] one thousand dollars ($1,000). 2 * * * 3 Section 2. Section 8 of the act, amended June 25, 1999 4 (P.L.226, No.30), is amended to read: 5 Section 8. Funds for Payment of Claims.--Approved claims 6 shall be paid from the State Lottery Fund established by the act 7 of August 26, 1971 (P.L.351, No.91), known as the "State Lottery 8 Law." The State Treasurer shall transfer on a quarterly basis 9 the amount of funds available in the Property Tax Relief Fund 10 under 4 Pa.C.S. § 1409 (relating to Property Tax Relief Fund) to 11 the State Lottery Fund for payment of claims under section 12 4(a.1)(3). 13 Section 3. (a) The General Assembly declares that the 14 repeal under subsection (b) is necessary to effectuate the 15 amendment of sections 4(a.1) and (b) and 8 of the act. 16 (b) The act of July 5, 2004 (P.L.654, No.72), known as the 17 Homeowner Tax Relief Act, is repealed. 18 Section 4. This act shall take effect immediately. I30L72BIL/20050H2135B2939 - 4 -