2023 Pennsylvania Consolidated & Unconsolidated Statutes › Act 7 - TAX RELIEF ACT - SUPPLEMENTAL SENIOR CITIZEN TAX REDUCTION, PROPERTY TAX AND RENT REBATE AND FILING OF CLAIM

Session of 2023
No. 2023-7
HB 1100
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), entitled "An act
            providing for taxation by school districts, for the State funds formula, for tax relief
            in first class cities, for school district choice and voter participation, for other
            school district options and for a task force on school cost reduction; making an appropriation;
            prohibiting prior authorized taxation; providing for installment payment of taxes;
            restricting the power of certain school districts to levy, assess and collect taxes;
            and making related repeals," in tax relief in cities of the first class, further providing
            for supplemental senior citizen tax reduction; and, in senior citizens property tax
            and rent rebate assistance, further providing for property tax and rent rebate and
            for filing of claim.
The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
Section 1.  Section 704(a) of the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as
            the Taxpayer Relief Act, is amended by adding a paragraph to read:
Section 704.  Supplemental senior citizen tax reduction.
(a)  Eligibility.--Beginning in the first year in which a payment under section 505(b)
            is made and each year thereafter, the following apply:
* * *
(3)  The household income limit contained in paragraph (1) shall be increased by a percentage
            equal to the percentage change in the Consumer Price Index for All Urban Consumers
            statistics published by the United States Bureau of Labor Statistics. Any increase
            shall be rounded to the nearest $10. The percentage change shall be determined by
            comparison of the figure for the previous July, with that of the current July figure.
            If the Consumer Price Index declines for a given period, the household income limit
            shall be unchanged for that year. The Secretary of Revenue shall, within 10 days following
            the determination, transmit notice of the determination to the Legislative Reference
            Bureau for publication in the next available issue of the Pennsylvania Bulletin.
* * *
Section 2.  Sections 1304(a) and 1305 heading and (e) of the act are amended to read:
Section 1304.  Property tax; and rent rebate.
(a)  Schedule of rebates.--
(1)  [The amount of any claim for property tax rebate or rent rebate in lieu of property
            taxes for real property taxes or rent due and payable during calendar years 1985 through
            2005 shall be determined in accordance with the following schedule:
Household Income
Percentage of Real Property Taxes or
Rent Rebate in Lieu of
Property Taxes Allowed as Rebate
$     0 - $ 4,999
100%
5,000 -   5,499
100
5,500 -   5,999
90
6,000 -   6,499
80
6,500 -   6,999
70
7,000 -   7,499
60
7,500 -   7,999
50
8,000 -   8,499
40
8,500 -   8,999
35
9,000 -   9,999
25
10,000 -  11,999
20
12,000 -  12,999
15
13,000 -  15,000
10]
(Reserved).
(2)  The following apply:
(i)  The base amount of any claim for property tax rebate for real property taxes due and
            payable during calendar year [2006]
2023
and thereafter shall be determined in accordance with the following schedule:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$     0 - $ 8,000
[$650]
$1,000
8,001 -  15,000
[500]
770
15,001 -  18,000
[300]
460
18,001 -  [35,000]
45,000
[250]
380
(ii)  The supplemental amount for a claimant with a household income equal to or less than
            $30,000 and an eligible claim for property tax rebate for real property taxes due
            and payable during the calendar year preceding the first year in which a payment under
            section 505(b) is made and each year thereafter and whose real property taxes exceed
            15% of the claimant's household income shall be equal to 50% of the base amount determined
            under subparagraph (i). A claimant who is a resident of a city of the first class,
            a city of the second class A or a school district of the first class A shall be ineligible
            for the supplemental amount under this subparagraph.
(3)  The amount of any claim for rent rebate in lieu of property taxes for rent due and
            payable during calendar year [2006]
2023
and thereafter shall be determined in accordance with the following:
Household Income
Amount of Rent Rebate in
Lieu of Property Taxes
Allowed as Rebate
$     0 - $ 8,000
[$650]
$1,000
8,001 -  15,000
[500]
770
15,001 -  18,000
460
18,001 -  45,000
380
(4)  The household income limits contained in paragraphs
(2)(i) and (ii) and (3) shall be increased by a percentage
equal to the percentage change in the Consumer Price Index
for All Urban Consumers statistics published by the United
States Bureau of Labor Statistics. Any increase shall be
rounded to the nearest $10. The percentage change shall be
determined by comparison of the figure for the previous July,
with that of the current July figure. If the Consumer Price
Index declines for a given period, the household income limit
shall be unchanged for that year. The secretary shall, within
10 days following the determination, transmit notice of the
determination to the Legislative Reference Bureau for
publication in the next available issue of the Pennsylvania
Bulletin.
* * *
Section 1305.  Filing
and payment
of claim.
* * *
[(e)  Claim for calendar year 2019.--
(1)  Except as provided under subsection (b) and paragraph (2), a claim for property tax
            or rent rebate for calendar year 2019 may be filed with the department on or before
            December 31, 2020.
(2)  The secretary shall expedite a claim satisfying the eligibility requirements under
            this chapter for calendar year 2019 which had a calendar year 2018 claim approved
            for reimbursement.
(3)  If funds are available, a reimbursement on a claim for calendar year 2019 may be made
            from the State Lottery Fund immediately.]
Section 3.  This act shall take effect in 60 days.
APPROVED--The 4th day of August, A.D. 2023.
JOSH SHAPIRO