§ 6926.1304. Property tax; and rent rebate
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 P.S. Municipal and Quasi-Municipal CorporationsEffective: October 3, 2023
Effective: October 3, 2023
53 P.S. § 6926.1304
§ 6926.1304. Property tax; and rent rebate
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)1 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.
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.
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 Welfare2 shall not be eligible for rent rebate in lieu of property taxes during those months within which the claimant receives public assistance.
Credits
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].
53 P.S. § 6926.1304, PA ST 53 P.S. § 6926.1304
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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