PRINTER'S NO. 3524
No. 2413 Session of 2008
INTRODUCED BY REICHLEY, BAKER, BEAR, BRENNAN, CAPPELLI, CARROLL,
CLYMER, CREIGHTON, EVERETT, FRANKEL, FREEMAN, GABIG, GEORGE,
GIBBONS, GODSHALL, GOODMAN, HARHART, HERSHEY, HESS, HORNAMAN,
HUTCHINSON, KAUFFMAN, W. KELLER, KILLION, KORTZ, KOTIK, KULA,
LONGIETTI, MANN, MARKOSEK, McGEEHAN, MELIO, R. MILLER, MOYER,
MURT, O'NEILL, PAYNE, PETRONE, PHILLIPS, PYLE, RAPP,
READSHAW, REED, ROAE, RUBLEY, SCAVELLO, SIPTROTH, SOLOBAY,
SONNEY, VULAKOVICH, WATSON, WHEATLEY, J. WHITE, WOJNAROSKI
AND YOUNGBLOOD, APRIL 2, 2008
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, APRIL 2, 2008
AN ACT
1 Amending Title 51 (Military Affairs) of the Pennsylvania
2 Consolidated Statutes, providing for disabled veterans
3 property tax rebate; establishing the Disabled Veterans'
4 Rebate Account; imposing penalties; and providing for
5 appeals.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Title 51 of the Pennsylvania Consolidated
9 Statutes is amended by adding a chapter to read:
10 CHAPTER 90
11 DISABLED VETERANS PROPERTY TAX REBATE
12 Sec.
13 9001. Scope of chapter.
14 9002. Definitions.
15 9003. Rebate.
1 9004. Filing of claim.
2 9005. Proof of claim.
3 9006. Incorrect claim.
4 9007. Restricted receipts account and funds for payment of
5 claims.
6 9008. Claim form rules and regulations.
7 9009. Fraudulent claims.
8 9010. Petition for redetermination.
9 9011. Board review.
10 9012. Appeal.
11 § 9001. Scope of chapter.
12 This chapter provides disabled veterans assistance in the
13 form of property tax rebates.
14 § 9002. Definitions.
15 The following words and phrases when used in this chapter
16 shall have the meanings given to them in this section unless the
17 context clearly indicates otherwise:
18 "Board." The Board of Finance and Revenue of the
19 Commonwealth.
20 "Claimant." A person who files a claim for the rebate and:
21 (1) is a disabled veteran with a percentage of
22 disability from 1% through 99%; or
23 (2) is an unmarried surviving spouse of a disabled
24 veteran.
25 "Department." The Department of Revenue of the Commonwealth.
26 "Determination of benefits." The form issued by the United
27 States Department of Veterans Affairs that identifies the
28 percentage of disability of a disabled veteran.
29 "Disabled veteran." A person who served in the armed forces
30 of the United States, or an officially affiliated women's
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1 organization, who was honorably discharged from the armed forces
2 of the United States and certified by the United States
3 Department of Veterans Affairs as a disabled veteran as a result
4 of service during a period of war or peacetime.
5 "Program." The Disabled Veterans' Rebate Program provided
6 pursuant to this chapter.
7 "Rebate." The tax rebate for disabled veterans provided
8 pursuant to this chapter.
9 "Secretary." The Secretary of Revenue of the Commonwealth.
10 "Taxpayer Relief Act." The act of June 27, 2006 (1st
11 Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
12 "Veteran." A person who served in the armed forces of the
13 United States or an officially affiliated women's organization.
14 § 9003. Rebate.
15 (a) Schedule of rebates.--The following schedule shall
16 determine the amount of a rebate for a claim, based on the
17 percentage of disability:
18 Percentage of Disability Amount of Rebate
19 0-30% $200
20 31-60 350
21 61-99 500
22 (b) Limitation on claim.--
23 (1) Except as provided in section 1304(a)(2)(ii) of the
24 Taxpayer Relief Act, the sum of the rebates approved pursuant
25 to this chapter and Chapter 13 of the Taxpayer Relief Act
26 shall not exceed $650.
27 (2) If the combined amount of the rebates allowed to a
28 claimant pursuant to this chapter and Chapter 13 of the
29 Taxpayer Relief Act exceed $650, the rebate allowed to the
30 claimant pursuant to Chapter 13 of the Taxpayer Relief Act
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1 shall be paid first.
2 § 9004. Filing of claim.
3 (a) General rule.--Except as provided under subsection (b),
4 a claim for a property tax rebate shall be filed with the
5 department on or before June 30 for the year following the
6 calendar year in which real property taxes were due and payable.
7 (b) Exception.--A claim filed between the June 30 deadline
8 and December 31 of the same calendar year shall be accepted by
9 the secretary so long as funds are available to pay the benefits
10 to the claimant.
11 (c) Eligibility of claimants.--Eligible claimants shall be
12 disabled veterans who have paid their property tax bill for the
13 previous calendar year in full.
14 § 9005. Proof of claim.
15 (a) Contents.--Each claim shall include:
16 (1) The tax receipt or other proof the real property
17 taxes on the primary dwelling of the claimant for the
18 previous calendar year were paid in full.
19 (2) If the claimant is a spouse, a declaration of
20 spousal status by the department.
21 (3) A copy of the determination of benefits letter of
22 the claimant from the United States Department of Veterans
23 Affairs, providing proof of disability percentage as of the
24 end of the calendar year in which real property taxes were
25 due and payable.
26 (4) Unmarried surviving spouses shall include a copy of
27 the most recent determination of benefits letter from the
28 United States Department of Veterans Affairs to the deceased
29 disabled veteran.
30 (b) Proof of disability.--
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1 (1) Proof that the claimant is eligible to receive
2 veterans disability benefits from the United States
3 Department of Veterans Affairs shall constitute confirmation
4 of a disability under this chapter.
5 (2) A claimant who is not found to be disabled by the
6 department shall not be granted a rebate under this chapter.
7 (c) Direct payment of taxes not required.--The payment of
8 taxes required under this chapter for rebate eligibility are not
9 required to be paid directly by the claimant when the claim is
10 filed.
11 § 9006. Incorrect claim.
12 When the department finds a claim to have been incorrectly
13 determined on an audit of a claim, it shall redetermine the
14 claim in the correct amount and notify the claimant of the
15 reason for the redetermination and the amount of the correct
16 claim.
17 § 9007. Restricted receipts account and funds for payment of
18 claims.
19 (a) Establishment.--There is hereby established a restricted
20 receipts account within the General Fund in the State Treasury
21 to be known as the Disabled Veterans' Rebate Account.
22 (b) Transfer.--Except as provided under subsection (c), upon
23 the certification of a budget surplus, the Secretary of the
24 Budget shall annually transfer from the budget surplus an amount
25 not to exceed 110% of the cost of the program in the immediately
26 preceding fiscal year.
27 (c) Prohibition.--The Secretary of the Budget shall not
28 cause the balance of the Disabled Veterans' Rebate Account to
29 exceed 110% of the cost of the program in the immediately
30 preceding fiscal year.
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1 § 9008. Claim form rules and regulations.
2 (a) General rule.--The department shall receive all
3 applications, determine the eligibility of claimants, hear
4 appeals, disburse payments and make available suitable forms for
5 the filing of claims. The department shall promulgate rules and
6 regulations under this chapter.
7 (b) Report.--In addition to any rules and regulations
8 promulgated pursuant to subsection (a), the department shall
9 collect the following information and issue a report including
10 such information to the chairman and minority chairman of the
11 Appropriations Committee and Veterans Affairs and Emergency
12 Preparedness Committee of the Senate and the chairman and
13 minority chairman of the Appropriations Committee and Veterans
14 Affairs and Emergency Preparedness Committee of the House of
15 Representatives by September 30 of each year:
16 (1) The total number of claims paid in the fiscal year
17 for which the report is issued.
18 (2) The total dollar amount of rebates issued in each
19 county.
20 § 9009. Fraudulent claims.
21 (a) Civil penalty.--If an excessive claim is filed with
22 fraudulent intent, the claim shall be disallowed in full, and a
23 penalty of 25% of the amount claimed shall be imposed. The
24 penalty and the amount of the disallowed claim, if the claim has
25 been paid, shall bear interest at the rate of 1.5% per month
26 from the date of the claim until repaid.
27 (b) Criminal penalty.--The claimant and any person who
28 assisted in the preparation or filing of a fraudulent claim
29 commits a misdemeanor of the third degree and shall, upon
30 conviction, be sentenced to pay a fine not exceeding $1,000 or
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1 to imprisonment not exceeding one year, or both.
2 (c) Conveyance.--A claim shall be disallowed if the claimant
3 received title to the homestead primarily for the purpose of
4 receiving a property tax rebate.
5 § 9010. Petition for redetermination.
6 (a) Right to file.--A claimant whose claim is either denied,
7 corrected or otherwise adversely affected by the department may
8 file with the department a petition for redetermination on forms
9 supplied by the department within 90 days after the date of
10 mailing of written notice.
11 (b) Contents.--The petition shall specify the grounds which
12 allege how the departmental action is erroneous or unlawful, in
13 whole or in part, and shall contain an affidavit or affirmation
14 that the facts contained in the petitions are true and correct.
15 (c) Extension of time for filing.--
16 (1) An extension of time for filing the petition may be
17 allowed for cause but may not exceed 120 days.
18 (2) The department shall hold hearings as may be
19 necessary for the purpose of redetermination, and each
20 claimant who has duly filed a petition for redetermination
21 shall be notified by the department of the time and place of
22 the hearing.
23 (d) Time period for decision.--Within six months after
24 receiving a filed petition for redetermination, the department
25 shall dispose of the matters raised by the petition and shall
26 mail notice of the decision of the department to the claimant.
27 § 9011. Board review.
28 (a) Right to review.--Ninety days after the date of official
29 receipt by the claimant of notice mailed by the department of
30 its decision on a petition for redetermination filed with it,
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1 the claimant who is adversely affected by the decision may by
2 petition request the board to review such action.
3 (b) Failure to notify.--The failure of the department to
4 officially notify the claimant of a decision within the six-
5 month period provided for under section 9010 (relating to
6 petition for redetermination) shall act as a denial of the
7 petition, and a petition for review may be filed 120 days after
8 written notice is officially received by the claimant that the
9 department has failed to dispose of the petition within the six-
10 month period.
11 (c) Contents of petition.--A petition for redetermination
12 shall state the reasons upon which claimant relies or shall
13 incorporate by reference the petition for redetermination in
14 which such reasons were stated. The petition shall be supported
15 by an affidavit stating the facts set forth are correct and
16 true.
17 (d) Time period for decision.--The board shall act within
18 six months of receipt in disposing petitions filed. In the event
19 of failure of the board to dispose of any petition within six
20 months, the actions taken by the department upon the petition
21 for redetermination shall be deemed sustained.
22 (e) Action by board.--The board may sustain the action taken
23 by the department on the petition for redetermination or take
24 other action as it shall deem necessary and consistent with
25 provisions of this chapter.
26 (f) Notice.--The board shall mail notice of the action to
27 the department and claimant.
28 § 9012. Appeal.
29 A claimant aggrieved by a decision of the board may appeal in
30 the manner provided by law for appeals from decisions of the
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1 board in tax matters.
2 Section 2. This act shall take effect immediately.
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