HB 702 — An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions.

PRINTER'S NO.    722

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 702
                                               Session of
                                                 2025

     INTRODUCED BY RADER, MENTZER, FLICK, OLSOMMER AND GALLAGHER,
        FEBRUARY 24, 2025

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 24, 2025


                                     AN ACT
 1   Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
 2      No.1), entitled "An act providing for taxation by school
 3      districts, for the State funds formula, for tax relief in
 4      first class cities, for school district choice and voter
 5      participation, for other school district options and for a
 6      task force on school cost reduction; making an appropriation;
 7      prohibiting prior authorized taxation; providing for
 8      installment payment of taxes; restricting the power of
 9      certain school districts to levy, assess and collect taxes;
10      and making related repeals," in senior citizens property tax
11      and rent rebate assistance, further providing for
12      definitions.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    The definition of "claimant" in section 1303 of
16   the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known
17   as the Taxpayer Relief Act, is amended to read:
18   Section 1303.    Definitions.
19      The following words and phrases when used in this chapter
20   shall have the meanings given to them in this section unless the
21   context clearly indicates otherwise:
22      * * *
23      "Claimant."    A person who files a claim for property tax
 1   rebate or rent rebate in lieu of property taxes and:
 2          (1)   was at least 65 years of age or whose spouse, if a
 3      member of the household, was at least 65 years of age during
 4      a calendar year in which real property taxes or rent were due
 5      and payable;
 6          (2)   was a widow or widower [and was at least 50 years of
 7      age] during a calendar year or part thereof in which real
 8      property taxes or rent were due and payable; or
 9          (3)   was a permanently disabled person 18 years of age or
10      older during a calendar year or part thereof in which the
11      real property taxes or rent were due and payable.
12      * * *
13      Section 2.   This act shall take effect in 60 days.




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