Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program)

State

Pennsylvania

Year

2022

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

For homeowners, the benefit is a rebate applied to all property taxes determined by 4 brackets ranging from $650 (with income in the previous year up to $8,000) to $250 (with income in the previous year of $18,001 to $35,000). For renters, the benefit is determined by 2 brackets with maximum relief ranging from $650 (with income in the previous year up to $8,000) to $500 (with income between $8,001 and $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 senior homeowners with household income under $30,000 who pay more than 15% of income in property taxes, the rebate is increased by 50%. The maximum benefit cannot exceed the property tax liability for homeowners or 20% of the 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. These income requirements apply for the year prior to the year in which the application is filed. Claimants must be at least 65 years old while surviving spouses must be at least 50 years old. Disabled persons aged 18 or over are also eligible. In calculating income, applicants may exclude 50% of social security income for the year. Federal Veterans Disability Payments and state veterans benefits, including service-connected compensation or benefits of any kind provided to a veteran or an un-remarried surviving spouse of a veteran by a state agency, are not included when calculating income for this benefit. Annual applications must be filed with the state by 30 June to qualify for the rebate. First-time applicants must include certain proof documents with their application to verify eligibility.

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_RR22

Footnotes

One-time rebates were established by legislation enacted in July 2022 (H.B. 1421) and are being funded via the federal American Rescue Plan Act. The rebate is equal to 70% of their original rebate amount. This program is also available to deceased PA residents, provided they lived at least 1 day in the year for which the benefit is applied. The benefit will be prorated by the number of days the applicant lived in the commonwealth. A surviving spouse, estate, or personal representative of the deceased resident may file on their behalf.

Sources

2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2022)
Pennsylvania Department of Revenue, Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2022 for 2021 taxes)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2021_pa-1000.pdf Accessed 11/02/2022]
View Archived Source

Pennsylvania Department of Revenue, Property Tax/Rent Rebate Booklet and Filing Instructions (June 2021)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/2021_pa-1000_inst.pdf Accessed 11/02/2022]
View Archived Source

Pennsylvania Department of Revenue, Property Tax/Rent Rebate Brochure (Aug. 2020)
[https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PTRR/Documents/rev-573.pdf Accessed 11/02/2022]
View Archived Source

Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program
[https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRebateProgram/Pages/default.aspx Accessed 03/05/2022]
View Archived Source

Pennsylvania Department of Revenue, FAQ Bonus Rebates
[https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRebateProgram/Pages/Bonus-Rebates.aspx Accessed 11/02/2022]
View Archived Source

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