Pennsylvania Act 2023-7 — TAX RELIEF ACT - SUPPLEMENTAL SENIOR CITIZEN TAX REDUCTION, PROPERTY TAX AND RENT REBATE AND FILING OF CLAIM

Act text

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:

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(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.

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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:

(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:

(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:

(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.

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Section 1305. Filing and payment of claim.

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[(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