Circuit Breaker for Seniors or Disabled Persons (PTRR Program)

State

Pennsylvania

Year

2014

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

For homeowners, the benefit is determined by 4 brackets ranging from $650 if income 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 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, the rebate is increased 50% for senior households with income under $30,000 who pay more than 15% of income in property taxes. This additional 50% is only available for homeowners. 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).

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Renter

Surviving Spouse

Description of Eligibility Criteria

The income ceilings are $35,000 for homeowners, $15,000 for renters, and $30,000 for special cases. Claimants must be at least 65 years old, surviving spouses must be at least 50 years old. Disabled persons over age 18 or 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.

Record ID

PA102_RR14

Footnotes

As a result of Act 156 of 2014, income increases due solely to Social Security cost-of-living adjustments will not disqualify claimants from receiving rebates. This provision expires on December 31, 2016.

Sources

L. 2006 Act 1, Taxpayer Relief Act (in effect for 2014)
2014 Penn. Sess. Laws Act 156

Faça Parte da Nossa Lista de Contactos

Back to top