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

Pennsylvania

2019

Benefit Varies with Income

Circuit Breaker

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 and $500 for those with income between $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 senior homeowners with household income under $30,000 who pay more than 15% of income in property taxes, the rebate is increased 50%. 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.

Direct payment to taxpayer

Residential

Only residential property is eligible for this program.

Age

Disability

Homeowner

Income Ceiling

Renter

Surviving Spouse

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. Federal Veterans Disability Payments, and state veterans benefits including service-connected compensation or benefits of any kind provided to a veteran or an unmarried surviving spouse of a veteran by a state agency are not included when calculating income for this benefit. 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 government is unable to exercise an option

No local option regarding program features

State reimburses all of the local government tax loss

The state disburses benefits directly to taxpayers. The funding for this program is dependent, in part, upon gaming revenue.

PA102_RR19