Governor Josh Shapiro delivered on a promise he made to older Pennsylvanians when he signed a new law, Act 7 of 2023, that significantly expands the Property Tax/Rent Rebate (PTRR) program. This historic legislation delivers the largest targeted tax cut for Pennsylvania seniors in nearly two decades.
Under the expansion first proposed by the Governor, nearly 175,000 more Pennsylvanians will qualify for a property tax or rent rebate. At the same time, many of the 430,000 claimants who previously qualified under the program’s prior guidelines will see their rebates increase.
What’s New?
Starting January 16, 2024, the Department of Revenue will open the filing period for eligible applicants to submit applications for rebates on property taxes and rent paid in 2023.
Here are the changes that will take effect at that time:
First, the maximum standard rebate is increasing from $650 to $1,000.
Second, the income cap for both renters and homeowners will be made equal and increase to $45,000 a year:
- The income cap for homeowners will increase from $35,000 to $45,000
- The income cap for renters will increase from $15,000 to $45,000
Third, the income caps will be tied to the cost-of-living moving forward, meaning those who receive a rebate won’t lose their eligibility in the future due to no fault of their own.
ELIGIBILTY TABLE FOR HOMEOWNERS AND RENTERS
| Income | Maximum Rebate |
|---|---|
| $0 – $8,000 | $1,000 |
| $8,001 – $15,000 | $770 |
| $15,001 – $18,000 | $460 |
| $18,001 – $45,000 | $380 |
Supplemental Rebates
The income eligibility did not change for supplemental rebates under the new law. However, the amounts were increased based on the new standard rebate levels. Supplemental rebates are still automatically calculated for property owners with $30,000 or less in income who live in
- Philadelphia, Scranton, or Pittsburgh.
- Property taxes are 15% or more of total income.
|
Income |
Standard Rebate |
Supplement (Kicker) |
Total Max Rebate |
|---|---|---|---|
| $0 – $8,000 | $1,000 | $500 | $1,500 |
| $8,001 – $15,000 | $770 | $385 | $1,155 |
| $15,001 – $18,000 | $460 | $230 | $690 |
| $18,001 – $30,000 | $380 | $190 | $570 |
What Has Stayed the Same?
-
Forms and Schedules: There are no changes to the forms or schedules used for filing a rebate application, meaning prior applicants will use the same process to file their applications that they are accustomed to. -
Eligibility Criteria: Applicants of the Property Tax/Rent Rebate program must still fall under one of the previous four categories to qualify. That means the program will continue to benefit eligible Pennsylvanians age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older.
Important Dates in 2024
Although the income caps and the maximum standard rebate have increased, the key dates that applicants should be aware of have stayed the same under the new law.
January:
- The Department of Revenue opens the online application on
myPATH (mypath.pa.gov) to allow eligible applicants to file their rebate applications on property taxes or rent paid in 2023. - Property Tax/Rent Rebate program booklets will be mailed to applicants who filed a paper rebate application for the prior application year.
- Forms and instructions for the 2023 application year are uploaded to the Department of Revenue website.
April:
- Posting/processing begins.
- Automated calls begin to notify applicants that their applications were received.
June:
- Automated calls begin to notify applicants that their applications were approved.
- The Department of Revenue evaluates the program prior to the statutory June 30th filing deadline to determine if funds are available to extend the deadline.
July:
-
July 1: This is the first day that rebates will be paid via direct deposit and checks will be mailed to applicants.
December:
-
December 31: It is expected this will be the final filing deadline for rebate applications on property taxes or rent paid in 2023.
How to File
All eligible Pennsylvanians are encouraged to file their rebate applications online using
myPATH (mypath.pa.gov). Click on the
“Apply for a Property Tax/Rent Rebate” hyperlink from the “Rebates” panel on the homepage.
myPATH is the fastest, easiest, and most secure way for eligible applicants to submit their applications.
Prior applicants:
- Any person who filed a Property Tax/Rent Rebate application
by paper will automatically receive a PTRR Booklet in the mail from Department of Revenue. - Any person who filed
via
myPATH or went to a tax preparer will automatically receive a reminder letter and rent certificate in the mail from Department of Revenue.
