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 property 
11tax; and rent rebate.

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

14Section 1. Section 1304 of the act of June 27, 2006 (1st
15Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
16amended by adding a subsection to read:

17Section 1304. Property tax; and rent rebate.

18* * *

19(e) Refundable fee communities.--A claimant who pays more
20than $50,000 as a refundable fee for a residence in a community
21shall qualify as a homeowner under this chapter if the claimant
22or his or her spouse is at least 65 years of age and the

1claimant is otherwise qualified to receive a rebate under this
2chapter.

3Section 2. This act shall take effect in 60 days.