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," in senior citizens property tax
11and rent rebate assistance, further providing for filing of
12claim.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. Section 1305 of the act of June 27, 2006 (1st 
16Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
17amended to read:

18Section 1305. Filing of claim.

19(a) General rule.--[Except as otherwise provided in
20subsection (b), a] A claim for property tax or rent rebate shall
21be filed with the department on or before the [30th day of June]
2231st day of December of the year next succeeding the end of the
23calendar year in which real property taxes or rent was due and

1payable.

2[(b) Exception.--A claim filed after the June 30 deadline
3until December 31 of such calendar year shall be accepted by the
4secretary as long as funds are available to pay the benefits to
5the late filing claimant.]

6(c) Payments from State Lottery Fund.--No reimbursement on a
7claim shall be made from the State Lottery Fund earlier than the
8day following the [30th day of June] 31st day of December
9provided in this chapter on which that claim may be filed with
10the department.

11(d) Eligibility of claimants.--

12(1) Only one claimant from a homestead each year shall
13be entitled to the property tax or rent rebate.

14(2) If two or more persons are able to meet the
15qualifications for a claimant, they may determine who the
16claimant shall be.

17(3) If they are unable to agree, the department shall
18determine to whom the rebate is to be paid.

19Section 2. This act shall take effect in 60 days.