Bill Text: PA HB143 | 2013-2014 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Further providing for certification by Secretary of the Budget and for property tax rebate schedule.

Spectrum: Slight Partisan Bill (Republican 12-5)

Status: (Introduced - Dead) 2013-01-17 - Referred to FINANCE [HB143 Detail]

Download: Pennsylvania-2013-HB143-Introduced.html

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PRINTER'S NO.  142

 

THE GENERAL ASSEMBLY OF PENNSYLVANIA

 

HOUSE BILL

No.

143

Session of 2013

 

 

 

INTRODUCED BY PETRI, O'NEILL, D. COSTA, GINGRICH, HESS, MICOZZIE, SABATINA, SIMMONS, STEPHENS, SWANGER, V. BROWN AND FARRY, JANUARY 17, 2013

 

 

REFERRED TO COMMITEE ON FINANCE, JANUARY 17, 2013

 

 

 

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," further providing for
certification by Secretary of the Budget and for property tax
rebate schedule.

The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:

Section 1.  Sections 503(a) and 1304(a) of the act of June
27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer
Relief Act, are amended to read:

Section 503.  Certification; calculation of minimum and maximum
modifiers.

(a)  Secretary of the Budget certification.--

(1)  No later than April 15, 2006, and April 15 of each
year thereafter, the Secretary of the Budget shall certify

all of the following:

(i)  The total amount of revenue in the fund. In
calculating the total amount of revenue in the fund, the
secretary shall take into account all of the following:

(A)  For the certification to be completed no
later than April 15, 2006, revenue which:

(I)  has been deposited into the fund prior
to the date of the certification;

(II)  is reasonably projected to be deposited
into the fund during the six months following the
date on which the certification is made; and

(III)  has been appropriated under section
5002.

(B)  For certifications in subsequent fiscal
years:

(I)  revenue which has been deposited into
the fund during the six months prior to the date
on which the certification is made; and

(II)  revenue enumerated in clause (A)(II).

(ii)  The total amount of revenue in the Property Tax
Relief Reserve Fund.

[(iii)  In certifying the amount available for
distribution under subsection (e), the secretary shall
only certify an amount that is sustainable in subsequent
years.]

(2)  If the actual revenue deposited into the fund during
the six months following the date on which the certification
is made exceeds projections, any revenue in excess of
projections shall remain in the fund and may be included in
the certification for the subsequent fiscal year.

* * *

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:

Household Income		Percentage of Real Property Taxes or Rent Rebate in Lieu of Property Taxes Allowed as Rebate
$     0 - $ 4,999		100%
5,000 -   5,499		100
5,500 -   5,999		90
6,000 -   6,499		80
6,500 -   6,999		70
7,000 -   7,499		60
7,500 -   7,999		50
8,000 -   8,499		40
8,500 -   8,999		35
9,000 -   9,999		25
10,000 -  11,999		20
12,000 -  12,999		15
13,000 -  15,000		10

(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 and thereafter shall be determined in
accordance with the following schedule] shall be 
determined by:

(A)  For property taxes due and payable during
calendar years 2007 through 2012, using the following
schedule:

Household Income		Amount of Real Property Taxes Allowed as Rebate
$     0 - $ 8,000		$650
8,001 -  15,000		500
15,001 -  18,000		300
18,001 -  35,000		250

(B)  For property taxes due and payable during
calendar years 2013 and thereafter, using the
following schedule:

Household Income		Amount of Real Property Taxes Allowed as Rebate
$     0 - $15,000		$1,100
15,001 -  35,000		1,000
35,001 -  40,000		900
40,001 -  75,000		800

(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 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		$650
8,001 -  15,000		500

* * *

Section 2.  This act shall take effect immediately.