(1) Except as provided in paragraph (2), any resident of a city of the first class, a city of the second class A or a resident of a school district of the first class A who is eligible to receive a property tax rebate under Chapter 13² and has a household income, as defined under section 1303,³ equal to or less than $30,000 shall be eligible to receive an additional property tax rebate equal to 50% of the amount the individual is eligible to receive under Chapter 13.

(2) An additional rebate under paragraph (1) may not exceed the difference between the property tax paid by the eligible resident and the rebate received by the eligible resident under Chapter 13 for the same tax year.

(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.