Pennsylvania HB 2679: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for filing and payment of claim.

Bill Text

PRINTER'S NO. 3722
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2679
Session of
2026
INTRODUCED BY RADER, VEROBISH, BANTA, PICKETT, HAMM, SMITH,
PUGH, MENTZER, RIVERA, OLSOMMER AND LEADBETER, JUNE 29, 2026
REFERRED TO COMMITTEE ON FINANCE, JUNE 29, 2026
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in senior citizens property tax
and rent rebate assistance, further providing for filing and
payment of claim.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1305(a) and (b) of the act of June 27,
2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer
Relief Act, is amended to read:
Section 1305. Filing and payment of claim.
(a) General rule.--[Except as otherwise provided in
subsection (b), a] A claim for property tax or rent rebate shall
be filed with the department on or before [the 30th day of June]
December 31 of the year next succeeding the end of the calendar
year in which real property taxes or rent was due and payable.
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[(b) Exception.--A claim filed after the June 30 deadline
until December 31 of such calendar year shall be accepted by the
secretary as long as funds are available to pay the benefits to
the late filing claimant.]
* * *
Section 2. This act shall take effect in 60 days.
20260HB2679PN3722 - 2 -
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