Pennsylvania Code
Title 61 - REVENUE
Part I - Department of Revenue
Subpart D - Senior Citizens Property Tax or Rent Rebate
Chapter 401 - ASSISTANCE
HOMESTEAD
Section 401.21 - Purpose
Universal Citation: 61 PA Code ยง 401.21
Current through Register Vol. 54, No. 44, November 2, 2024
The purpose of the term "homestead" is to determine the portion of the claimant's property for which a rebate may be granted. A rebate is allowable only on that portion of the claimant's property which is used as the home of the claimant, his spouse and all other individuals who are regarded as members of the claimant's household. The homestead shall be located in the Commonwealth and shall be owned and occupied or rented and occupied by the claimant during the period of the calendar year for which a rebate is claimed.
Disclaimer: These regulations may not be the most recent version. Pennsylvania may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
