Pennsylvania Code
Title 61 - REVENUE
Part I - Department of Revenue
Subpart D - Senior Citizens Property Tax or Rent Rebate
Chapter 401 - ASSISTANCE
OWNERSHIP
Section 401.31 - Ownership

Universal Citation: 61 PA Code ยง 401.31

Current through Register Vol. 54, No. 44, November 2, 2024

(a) An owner includes a person in possession under a contract of sale, deed of trust, life estate, joint tenancy, tenancy in common or tenancy by the entirety. An individual who occupies a residence in a condominium or other similar living accommodation whereby he owns title to the premises is an owner.

(b) A contractual obligation to pay property taxes on property owned by another does not qualify an individual for a property tax rebate since he is not the owner of the property.

(c) A claimant will be eligible for a property tax rebate if he and his spouse occupy the homestead and the homestead is the separate property of either the claimant or his spouse.

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.