Skip To Main Content

Logo Title

Senior Citizen Tax Rebate

The Senior Tax Rebate was approved by the board on January 12, 2026.

The Tax Rebate Packet includes:
  • Eligibility requirements
  • List of required documents
  • Resolution
  • Application

The program, which is effective for the calendar year of 2025, stipulates that the filer must be a resident of Pine Township or Richland Township for all of 2025, have owned a home in Pine or Richland Township for all of 2025, and used it as his or her primary residence. The granting of the Homestead exemption by Allegheny County will be used to determine whether a residence is a filer's primary residence. The filer must be classified as a senior citizen, widow or widower. 

A senior citizen is defined as someone who is 65 years or older on December 31, 2025. For married taxpayers, only one spouse needs to be 65 years or older to qualify. A widow or widower is defined as someone whose spouse has passed away prior to January 1, 2026, and has not remarried in 2025, and is age 50 or older on or before December 31, 2025. 

If the spouses are legally separated and living apart, only the income of the qualifying spouse is included in the eligibility income. To find out which items are used to calculate income for 2025, download the tax rebate packet. 

If the filer meets all qualifying requirements, the maximum rebate is determined by the following:

Eligibility Income         Maximum Rebate Amount
$0 – $8,550 $1,000
$8,551 – $16,040 $770
$16,041 – $19,240 $460
$19,241 – $48,110 $380

 

Taxes to be included in the definition of property taxes for this rebate program include 2024 Allegheny County Real Estate Taxes, Pine-Richland School District Estate Taxes, Richland Township or Pine Township Real Estate Taxes. These taxes must be paid prior to December 31, 2025, to be included in the definition of property taxes. Any interest or penalties paid are excluded from the definition. 

To receive a PRSD Property Tax Rebate, qualifying filers must submit a copy of their PA-1000, "Pennsylvania Property Tax Rebate Form" that was filed with the State of Pennsylvania including copies of all documents that the state requires to be attached to the form (proof of income, age, and payment of taxes). You can download a copy of the PA-1000 PA Property Tax Rebate by visiting the state website.

All forms and attachments should be mailed by June 30, 2026, to:

Pine-Richland School District
Property Tax Rebate Program
702 Warrendale Rd.
Gibsonia, PA 15044

Rebates will be issued in September of 2026. Only one rebate will be issued per household and will not be issued if the Pine-Richland School District 2025 real estate tax has not been paid in full by December 31, 2025, and all prior years. The rebate is subject to other limitations and restrictions.

The Pine-Richland tax Rebate Program is in effect only for the 2025 calendar year. A new resolution will have to be presented to and approved by the PRSD School Board to continue beyond the 2024 calendar year.

For more information, please contact the Pine-Richland School District Business Office at 724-625-7773.

Check the PA Department of Revenue website for the latest PA-1000 Rebate Form. Forms are typically posted in February.

2025 Property Tax Rebate Program

Resolution of the Pine-Richland School Board 

This resolution, which will be known as the Pine-Richland School District Property Tax Rebate Program, will provide property tax rebates to qualifying senior citizens, widows, and widowers. This resolution will establish qualifications for eligibility to receive the property tax rebates and define certain terms for specificity purposes. This Program will be effective for the calendar year 2025.

Section 1: Qualifying Filer 

In order to be a Qualifying Filer for the Pine-Richland School District Property Tax Rebate Program the filer must be a resident of Pine or Richland Township for all of 2025, have owned a home in Pine or Richland Township for all of 2025, and used it as their primary residence for all of 2025. The granting of a Homestead exemption by Allegheny County will be used as the sole determinant as to whether a residence is a filer’s primary residence. In addition, the filer must be classified as a Senior Citizen, Widow or Widower as defined below.

Senior Citizen: A Senior Citizen is defined as someone who is age 65 or older on December 31, 2025. For married taxpayers, only one spouse has to be age 65 or older in order to qualify as a Senior Citizen.

Widow or Widower: A Widow or Widower is defined as someone whose spouse has passed away prior to 2025, has not remarried in 2025, and is age 50 or older on December 31, 2025.

Section 2: Eligibility Income 

The following definition of Eligibility Income applies to the income of both spouses. If the spouses are legally separated and living apart, only the income of the qualifying spouse is included in eligibility income. The following items of income are to be included in calculating eligibility income for 2025:

  1. One half of the Social Security benefits received and reported on Form SSA1099.
  2. One half of the Railroad Retirement benefits received and reported on Form RRB1099.
  3. The gross amount (not the taxable amount) of pensions, annuities, individual retirement account distributions, and Tier 2 Railroad Retirement benefits received. If a distribution from a pension or individual retirement account is rolled over to another retirement account, the amount that was rolled over is not included in eligibility income.
  4. All interest and dividend income received or credited. Included in this category is all federally taxable interest and dividend income along with federally tax-exempt interest and dividend income.
  5. The total net capital gain or loss realized from the sale of stocks, bonds, and other tangible or intangible property.
  6. The total net realized income or loss from rent, royalty, and copyright income. 
  7. The total net realized income from the operation of a business, profession, or farm.
  8. The total net income or loss that was realized as a partner in a partnership, a member in a limited liability company, or a shareholder in an S Corporation.
  9. Salaries, wages, bonuses, commissions, and any other income received as an employee and reported as state wages on Form W-2.
  10. Estate or Trust income reported on Schedule K-1.
  11. Gambling and Lottery winnings.
  12. Inheritances.
  13. Alimony and Spousal support.
  14. Amounts received from Public Assistance.
  15. Unemployment Compensation Benefits.
  16. Life Insurance benefits and proceeds.

Section 3: Maximum Property Tax Rebate Amount 

If the Qualifying Filer requirements delineated in Section 1 are satisfied, the maximum rebate amount is determined by the following eligibility income maximum and rebate amount:

  • 0 to 8,550: $1,000
  • 8,551 to 16,040: $770
  • 16,041 to 19,240: $460
  • 19,241 to 48,110: $380

Section 4: Property Taxes 

The following taxes are the only taxes that are to be included in the definition of property taxes for purposes of this rebate program:

  • 2025 Allegheny County Real Estate Taxes
  • 2025 Pine-Richland School District Real Estate Taxes
  • 2025 Richland Township Real Estate Taxes
  • 2025 Pine Township Real Estate Taxes

The above listed taxes must be paid prior to December 31, 2025 in order to be included in the definition of property taxes. Any interest and penalties that are paid are specifically excluded from the definition of property taxes.

Section 5: Filing Requirements 

In order to receive a Pine-Richland School District Property Tax Rebate, the Qualifying Filer must submit a copy of their 2025 PA-1000 (Pennsylvania Property Tax Rebate Form) that was filed with the State of Pennsylvania including copies of all the documents that the State of Pennsylvania requires to be attached to the form (proof of income, age, and payment of property taxes). As additional supporting documentation, the Pine-Richland School District requires submission of proof of Social Security income including Social Security Retirement and Supplemental Benefits.

By checking boxes A, B, or C in Section B.2. of Form PA-1000, the filer is certifying that they are a “qualifying filer” as defined in Section 1 of this resolution.

All forms and attachments must be mailed to the Pine-Richland School District Business Office at the following address:

Pine-Richland School District

Business Office-Property Tax Rebate Program

702 Warrendale Road

Gibsonia, PA 15044

The deadline for submitting the form and attachments is June 30, 2026. Property Tax rebates will be issued after the August 2026 Board meeting.

Section 6: Rebate Limitations 

The 2025 Pine-Richland School District Property Tax Rebate is subject to the following limitations and restrictions:

  1. The total amount of 2025 Pine-Richland School District real estate taxes paid by December 31, 2025.
  2. The Total Property taxes paid as defined in Section 4 less the Property tax rebate indicated on the 2025 Form PA-1000.
  3. Only one rebate will be issued per household.
  4. No rebate will be issued unless the Pine-Richland School District real estate tax has been paid in full for 2025 and all prior years. Payment must have been made by December 31, 2025.

Section 7: Incorrect Claims 

If the Pine-Richland School District Business office determines that an error has been made on the Form PA-1000 form that was submitted, the filer will be informed of the error in writing and the property tax rebate will be adjusted to its proper amount.

Section 8: Continuity 

The Pine-Richland School District Property Tax Rebate Program is only in effect for calendar year 2025. A new resolution will have to be presented to the Pine-Richland School Board and affirmatively voted on by the Board for this program to continue beyond calendar year 2025.

Section 9: Local Program 

The Pine-Richland School District Property Tax Rebate Program is a local program. The definitions and provisions contained in this resolution are the controlling definitions and provisions of this program.

While it is acknowledged that a number of the provisions of the Pine-Richland School District Property Tax Rebate Program are modeled after provisions of the Pennsylvania Property Tax and Rent Rebate Program, this should not be interpreted to mean that any of the Pennsylvania definitions or provisions supersedes any components of the Pine-Richland School District Property Tax Rebate Program.

It should also be noted that the use of The Pennsylvania Form PA-1000 is being done solely as a benefit to this program’s Qualifying Filers. Use of this form will avoid the time and costs involved of preparing an additional form at tax time.

ADOPTED by the School Board January, 2026 

Barbara Williams, Secretary