Act 1 Information

Act 1 of 2006 expanded the income thresholds for senior citizens to qualify for property tax and rent rebates. Beginning with the 2006 tax bill, senior citizens (age 65 and older) are eligible to receive the following:

Household Income

Rebate

$0 to $8,000

$650

$8,001 to $15,000

$500

$15,000 to $18,000

$300

$18,001 to $35,000

$250

In determining household income, only 50 percent of Social Security payments must be counted toward income. Also, senior citizens who earn up to $30,000 a year and pay more than 15 percent of their income in property taxes (and who do not live in Philadelphia, Pittsburgh, or Scranton) may have their property tax rebate increased by an additional 50 percent.

Senior citizens who are renters are eligible to receive the following:

Household Income

Rebate

$0 to $8,000

$650

$8,001 to $15,000

$500