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," further providing for 
11definitions, for proof of claim and for filing of claim.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The definition of "claimant" in section 1303 of
15the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known
16as the Taxpayer Relief Act, is amended to read:

17Section 1303. Definitions.

18The following words and phrases when used in this chapter
19shall have the meanings given to them in this section unless the
20context clearly indicates otherwise:

21* * *

1"Claimant." A person who files a claim for property tax
2rebate or rent rebate in lieu of property taxes and:

3[(1) was at least 65 years of age or whose spouse, if a
4member of the household, was at least 65 years of age during
5a calendar year in which real property taxes or rent were due
6and payable;]

7(1.1) was a single person and at least 50 years of age
8during a calendar year in which real property taxes or rent
9were due and payable;

10(1.2) was a married person where at least one member of
11the household was at least 65 years of age during a calendar
12year in which real property taxes or rent were due and
13payable;

14(2)  was a widow or widower and was at least 50 years of
15age during a calendar year or part thereof in which real
16property taxes or rent were due and payable; or

17(3)  was a permanently disabled person 18 years of age or
18older during a calendar year or part thereof in which the
19real property taxes or rent were due and payable.

20* * *

21Section 2. Sections 1304(c) and 1306 of the act are amended
22to read:

23Section 1304. Property tax; and rent rebate.

24* * *

25(c) Apportionment and public assistance.--

26(1) If any of the following exist relating to a claim:

27(i) a homestead is owned or rented and occupied for
28only a portion of a year or is owned or rented in part by
29a person who does not meet the qualifications for a
30claimant, exclusive of any interest owned or leased by a

1claimant's spouse;

2(ii) the claimant is [a widow or widower who
3remarries] at least 50 years of age and marries an 
4individual who is ineligible to file a claim for property 
5tax rebate or rent rebate; or

6(iii) the claimant is a formerly disabled person who
7is no longer disabled,

8the department shall apportion the real property taxes or
9rent in accordance with the period or degree of ownership or
10leasehold or eligibility of the claimant in determining the
11amount of rebate for which a claimant is eligible.

12(2) A claimant who receives public assistance from the
13Department of Public Welfare shall not be eligible for rent
14rebate in lieu of property taxes during those months within
15which the claimant receives public assistance.

16* * *

17Section 1306. Proof of claim.

18(a) Contents.--Each claim shall include:

19(1) Reasonable proof of household income.

20(2) The size and nature of the property claimed as a
21homestead.

22(3) The rent, tax receipt or other proof that the real
23property taxes on the homestead have been paid or rent in
24connection with the occupancy of a homestead has been paid.

25(4) If the claimant is a widow or widower, a declaration
26of such status in such manner as prescribed by the secretary.

27(b) Proof of disability.--

28(1) Proof that a claimant is eligible to receive
29disability benefits under the Social Security Act (49 Stat.
30620, 42 U.S.C. § 301 et seq.) shall constitute proof of

1disability under this chapter.

2(2) No person who has been found not to be disabled by
3the Social Security Administration shall be granted a rebate
4under this chapter.

5(3) A claimant not covered under the Social Security Act
6shall be examined by a physician designated by the department
7and such status determined using the same standards used by
8the Social Security Administration.

9(c) Direct payment of taxes or rent not required.--It shall
10not be necessary that such taxes or rent were paid directly by
11the claimant if the rent or taxes have been paid when the claim
12is filed.

13(d) Proof of age on first claim.--The first claim filed
14shall include proof that the claimant or the claimant's spouse
15was at least 65 years of age, or at least 50 years of age in the
16case of a [widow or widower] widow, widower or single person
17during the calendar year in which real property taxes or rent
18were due and payable.

19Section 3. This act shall take effect in 60 days.