Pennsylvania Code
Title 61 - REVENUE
Part I - Department of Revenue
Subpart D - Senior Citizens Property Tax or Rent Rebate
Chapter 401 - ASSISTANCE
CALCULATION OF ASSISTANCE
Section 401.71 - Table of rebate
Current through Register Vol. 54, No. 44, November 2, 2024
(a) The amount of any claim for a property tax rebate for real property taxes due and payable during the calendar years 1971 and 1972, or a rent rebate in lieu of property taxes, as defined in § 401.1 (relating to definitions), for rent due and payable during calendar 1972 shall be determined in accordance with the following table:
| Household Income | Percentage of Real Property Taxes or Percentage of Rent Rebate in Lieu of Property Taxes Allowed as Rebate |
| $0-$ 999 | 100% |
| 1000- 1499 | 90% |
| 1500-1999 | 80% |
| 2000-2499 | 70% |
| 2500-2999 | 60% |
| 3000-3499 | 50% |
| 3500-3999 | 40% |
| 4000-4999 | 30% |
| 5000-5999 | 20% |
| 6000-7499 | 10% |
(b) The amount of any claim for a property tax rebate or rent rebate in lieu of property taxes as defined in § 401.1, for real property taxes or rent due and payable during the calendar year 1973 and thereafter shall be determined in accordance with the following table:
| Household Income | Percentage of Real Property Taxes or Percentage of Rent Rebate in Lieu of Property Taxes Allowed as Rebate |
| $0-$2999 | 100% |
| 3000- 3499 | 90% |
| 3500- 3999 | 80% |
| 4000- 4499 | 70% |
| 4500- 4999 | 60% |
| 5000- 5499 | 50% |
| 5500- 5999 | 40% |
| 6000-6499 | 30% |
| 6500-6999 | 20% |
| 7000-7499 | 10% |
(c) The "percentage" is based upon "household income" (column on left) as defined in § 401.1. The percentage of real property taxes or rent rebate in lieu of property taxes allowed as rebate (column on right) multiplied by the real property taxes or rent rebate in lieu of property taxes as defined in § 401.1, determines the amount of rebate allowed.
(d) No claim shall be allowed if the amount of rebate computed in accordance with this section is less than $10, and the maximum amount of rebate payable shall not exceed $200.
This section cited in 61 Pa. Code § 401.57 (relating to multiple homestead).
