Section 6926.1304 - Property tax; and rent rebate(a)Schedule of rebates.--(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 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 | $1,000 |
8,001 - 15,000 | 770 |
15,001 - 18,000 | 460 |
18,001 - 45,000 | 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 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 | $1,000 |
8,001 - 15,000 | 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.(b)Limitations on claims.--(1) No claim through calendar year 2005 shall be allowed if the amount of property tax or rent rebate computed in accordance with this section is less than $10, and the maximum amount of property tax or rent rebate payable shall not exceed $500.(2) For calendar year 2006 and thereafter, the maximum amount of property tax or rent rebate in lieu of property taxes payable shall not exceed the lesser of:(i) the amount of a claim under subsection (a)(2) or (3);(ii) the amount of real property taxes actually paid; or(iii) 20% of gross rent actually paid.(3) No claim shall be allowed if the claimant is a tenant of an owner of real property exempt from real property taxes.(c)Apportionment and public assistance.--(1) If any of the following exist relating to a claim:(i) a homestead is owned or rented and occupied for only a portion of a year or is owned or rented in part by a person who does not meet the qualifications for a claimant, exclusive of any interest owned or leased by a claimant's spouse;(ii) the claimant is a widow or widower who remarries; or(iii) the claimant is a formerly disabled person who is no longer disabled, the department shall apportion the real property taxes or rent in accordance with the period or degree of ownership or leasehold or eligibility of the claimant in determining the amount of rebate for which a claimant is eligible.
(2) A claimant who receives public assistance from the Department of Public Welfare shall not be eligible for rent rebate in lieu of property taxes during those months within which the claimant receives public assistance.(d)Government subsidies.--Rent shall not include subsidies provided by or through a governmental agency. 2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 1304, imd. effective. Amended 2023, Aug. 4, P.L. 29, No. 7, § 2, effective in 60 days [Oct. 3, 2023].