Variations in Receipt of Benefit
Benefit Varies with Income
For homeowners, the benefit is a rebate applied to all property taxes determined by 4 brackets ranging from $650 if income in the previous year is up to $8,000, to $250 if income is $18,001 to $35,000. For renters, the benefit is determined by 2 brackets with maximum relief ranging from $650 if income in the previous year is up to $8,000, to $500 if income $8,001 to $15,000. For senior households in Philadelphia, Pittsburgh and Scranton with income under $30,000 the program provides 50% higher rebates. In other areas of the state, for homeowners only, the rebate is increased 50% for senior households with income under $30,000 who pay more than 15% of income in property taxes. The maximum benefit cannot exceed property tax liability for homeowners or 20% of total rent paid. Maximum rebates are $650 or $975 (special cases noted above). Annual applications must be filed with the state by 30 June in order to qualify for the rebate, although the deadline for filing in 2018 (based on 2017 income) was extended to 31 December 2018. First time applicants must include certain proof documents with their first application to verify eligibility.
How is Benefit Disbursed
Direct payment to taxpayer
Eligible Property Type
Characteristics of Eligible Property
Only residential property is eligible for this program.
Description of Eligibility Criteria
The income ceilings are $35,000 for homeowners, $15,000 for renters, and $30,000 for special cases. These income requirements apply for the year prior to the year in which the application is filed. In calculating income, applicants may exclude 50% of social security income for the year. Claimants must be at least 65 years old and surviving spouses must be at least 50 years old. Disabled persons age 18 and over are also eligible.
Local Option in Adoption of Program
Local government is unable to exercise an option
Local Option Regarding Program Features
No local option regarding program features
State Funding for Local Tax Loss
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss
The state disburses benefits directly to taxpayers. The funding for this program is dependent, in part, upon gaming revenue.
View Archived Source
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2018 for 2017 taxes) [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000.pdf Accessed 10/02/2018] View Archived Source
Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2017_pa-1000_inst.pdf Accessed 10/02/2018] View Archived Source
Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure [https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 10/02/2018] View Archived Source
View Archived Source