Act 1 of 2006 expands the property tax and rent rebate program administered by the Pennsylvania Department of Revenue. Under the old program, claimants or spouses 65 years of age or older, widows or widowers 50 years of age or older and the permanently disabled 18 years of age or older may qualify for this program. To qualify, a claimant’s annual household eligibility income must not exceed $15,000 (excluding 50% of Social Security payments and 50% of Railroad Retirement benefit payments from eligibility income). Claimants who qualify can be reimbursed up to $500 a year for the amount they paid in property taxes or rent in the previous year.
The new legislation increases the income limit up to $35,000 with the maximum rebate being $650. Claimants must file form PA-1000 by June 30. Rebate checks are mailed beginning July 1 of each year. Additional information can be found on the Pennsylvania Department of Revenue’s website at www.revenue.state.pa.us.