reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › CLAIMANTS › Section 401.43 - Decedent's estates

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 claim for a property tax rebate or rent rebate in lieu of property taxes may be
					 filed by the personal representative of a decedent's estate if, and only if,
					 the decedent were alive on or after January 1 of the year next succeeding the
					 calendar year for which a rebate is claimed.
(b) Any rebate due as the result of a timely
					 filed claim submitted and signed by an eligible claimant who dies after the
					 filing, but before the final payment of his claim will be payable to the spouse
					 of the deceased or to the estate of the deceased or to the personal
					 representative of the decedent's estate upon presentation to the Department of
					 a "short certificate" authorizing the personal representative to act in behalf
					 of decedent's estate, or will be payable in accordance with a decree of the
					 Orphans' Court directing distribution of decedent's property, or will be
					 payable to an individual who submits proof in the form of receipts and
					 affidavit that:
(1) The individual requesting
					 payment has paid decedent's funeral bill in an amount equal to or greater than
					 the amount of property tax or rent rebate to which the decedent was
					 entitled.
(2) There have been no
					 proceedings to create an estate and no such proceedings are
					 contemplated.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › REAL PROPERTY TAX OR RENT ASSISTANCE › Section 401.51 - Claimants who rent from owners of real property exempt from real property taxes

Current through Register Vol. 54, No. 28, July 13, 2024
A claimant who is a tenant of an owner of real property
						which is exempt from the payment of real property taxes is not eligible to
						receive a rent rebate in lieu of property taxes unless the owner has made or
						was obligated to make a payment in lieu of taxes on the property in which the
						claimant resided for the year for which a rent rebate is
						claimed.
This section cited in 61 Pa. Code §
													401.42 (relating to temporary
						  absence of claimant).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › REAL PROPERTY TAX OR RENT ASSISTANCE › Section 401.52 - Claimants who rent and receive public assistance monies

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A claimant who is a renter shall not be
					 eligible for a rent rebate in lieu of property taxes during those months within
					 which he receives public assistance monies from the Department of Public
					 Welfare. For the calendar year 1974 and thereafter, the receipt of Supplemental
					 Security Income payments (SSI) will not preclude a renter from receiving a rent
					 rebate in lieu of property taxes, even though the renter had previously
					 received public assistance from the Department of Public Welfare.
(b) Receipt of food stamps, medical
					 assistance or blind pension from the Department of Public Welfare will not
					 preclude a renter from claiming and receiving a rent rebate in lieu of property
					 taxes as neither food stamps, Medical Assistance nor blind pensions necessarily
					 involve the receipt of public assistance moneys.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › REAL PROPERTY TAX OR RENT ASSISTANCE › Section 401.54 - Proration of taxes or rent paid to reflect ownership or rental interest

Current through Register Vol. 54, No. 28, July 13, 2024
When a homestead is owned or rented by two or more
						individuals and one or more of such persons is not qualified to be a claimant
						under the Senior Citizens Property Tax or Rent Rebate Act, "real property
						taxes" or "rent paid" shall include only that part of the real property taxes
						or rent paid which reflect the ownership or rental interest of the claimant and
						the other members of the household who meet the qualifications of a claimant.
						The ownership or rental interest of the claimant will be deemed to include the
						ownership or rental interest, if any, of the claimant's spouse. Where title to
						property is held by a claimant and another or others, either as tenants in
						common or as joint tenants, or where a rental interest in property is held by a
						claimant and another or others, the share of each tenant in the property will
						be deemed to be equal, unless it is proven that the interests in question are
						not equal, in which event the claimant's proportionate share shall be as
						proven.
Example 1.
Claimant H and W, his wife
						and their son S own the homestead as tenants in common. H and W live in the
						homestead. S lives elsewhere and is not a member of the household. In this
						case, "real property taxes" means an amount equivalent to 1/2 of the taxes on
						the homestead since this amount reflects the ownership interest of the claimant
						and his spouse as H and W are deemed to hold the property as tenants by
						entirety. Since son S does not reside in the household, he would not qualify as
						a claimant and his 1/2 ownership interest may not be included in the
						calculation of "property taxes paid."
Example 2.
Claimant A, a disabled person
						qualifying for a rent rebate in lieu of property taxes and B, his nonqualifying
						brother, jointly lease an apartment in which they both reside. In this
						instance, rent paid means 1/2 of the total rent since this amount would reflect
						the rental interest of claimant A.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › REAL PROPERTY TAX OR RENT ASSISTANCE › Section 401.55 - Proration of taxes or rent paid to reflect eligibility

Current through Register Vol. 54, No. 28, July 13, 2024
The Department shall apportion the rent paid or real
						property taxes to reflect a claimant's eligiblity if the claimant is one of the
						following:
(1) A widow or widower
					 between 50 and 64 years of age during the calendar year or part thereof for
					 which a rebate rebate is claimed but who remarries during the calendar
					 year.
(2) A permanently disabled
					 person during the calendar year or part thereof for which a rebate is claimed
					 but whose disability is lost during such calendar year.
(3) A renter who receives public assistance
					 monies from the Department of Public Welfare for part of the calendar year for
					 which a rent rebate in lieu of property taxes is claimed.
Example 1.
Claimant A is a widow who
						reaches the age of 50 on March 1. On April 1, she remarries. A is eligible for
						a property tax rebate or rent rebate in lieu of property taxes for 3 months
						(January, February and March). Therefore, only 1/4 of A's property taxes or
						rent paid may be used in computing her rebate.
Example 2.
Claimant B is 52 years old
						and became a widower on December 25, 1972. Claimant B is eligible to receive a
						rebate on his total 1972 property taxes or rent paid.
Example 3.
Claimant C becomes
						permanently disabled on March 15. On July 1, C makes a miraculous recovery. C
						is eligible for a property tax rebate or rent rebate in lieu of property taxes
						for 6 months (January 1-June 30th). Therefore, 1/2 of C's property taxes or
						rent paid may be used in computing his rebate.
Example 4.
Claimant D, 75 years of age,
						rents his apartment for the entire year 1972. D receives public assistance
						moneys for October, November, and December of 1972. Claimant D is eligible for
						a 1972 rent rebate in lieu of property taxes based on 3/4 of his rent
						paid.
This section cited in 61 Pa. Code §
													401.58 (relating to calculations
						  involving fractional parts of a month, fractional parts of a year, or
						  both).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › REAL PROPERTY TAX OR RENT ASSISTANCE › Section 401.56 - Property taxes or rent paid for part of property used as homestead

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Where the
					 dwelling constituting the claimant's home and the land surrounding it is in
					 excess of that which is reasonably necessary for use of the dwelling as a home,
					 the amount of property taxes or rent paid used in computing the claimant's
					 rebate will be limited to the amount of property taxes or rent paid
					 attributable to that amount of land which is reasonably necessary for use of
					 the dwelling as a home.
(b) Land
					 which is "reasonably necessary for use of the dwelling as a home" includes land
					 surrounding the home which is used for the following purposes:
(1) Yard.
(2) Flower garden.
(3) Recreational area, which may include a
					 swimming pool, putting green, tennis courts, stable and grazing area for horses
					 or ponies used for recreational purposes by members of claimant's
					 family.
(4) Land on which fruit or
					 vegetables are grown or livestock or fowl raised for personal consumption by
					 claimant and claimant's family as opposed to being sold commercially or for a
					 profit.
(5) Land not to exceed a
					 reasonable number of acres the sole purpose of which is to provide privacy to
					 the homeowner and his family, as for example, a field or stand of trees between
					 the residence and a roadway. However, land used for commercial farming or for
					 any other commercial purpose is not reasonably necessary for the use of the
					 dwelling as a home.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › REAL PROPERTY TAX OR RENT ASSISTANCE › Section 401.57 - Multiple homestead

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Where
					 a claimant changes his homestead during the calendar year for which a property
					 tax rebate is claimed, the amount of property tax is determined by adding
					 together the pro rata shares on each homestead for the period in which each
					 homestead was owned and occupied by the claimant.
Example
1. Claimant C owns and occupies
						homestead No. 1 until March 31. C buys and occupies homestead No. 2 on April 1
						and lives there for the remainder of the year. The total property taxes on
						homestead No. 1 are $200 and C's share of such taxes is $50 (1/4 x $200). The
						total property taxes x $200). The total property taxes on homestead No. 2 are
						$100 and C's pro rata share of such taxes is $75 (3/4 x $1002). Therefore, C
						may only claim $125 ($50 + $75) as his total property taxes when claiming a
						property tax rebate.
Example
2. Claimant R owns and occupies
						his home until June 30. The property taxes on this property amount to $400 for
						the entire year. On July 1, R moves into an apartment for which he pays $100
						per month in rent. R's pro rata share of property taxes is $200 (1/2 x $400)
						and R's rent paid x $400) and R's rent paid equals $600 (6 months x $100).
						Therefore, R will be required to compute his property tax rebate using Table A
						and his rent rebate in lieu of property taxes using Table B. Reference should
						also be made to §
												401.71 (relating to table of
						rebate).
(b) Where a
					 claimant has paid rent for more than 12 months in 1 year and the Department is
					 not made aware of the amount of rent paid for those months during which the
					 claimant occupied the premises, the amount of rent paid is computed by
					 multiplying the average rent for the year (total amount of rent reported
					 divided by the total number of months for which rent was paid) by 12
					 months.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › REAL PROPERTY TAX OR RENT ASSISTANCE › Section 401.58 - Calculations involving fractional parts of a month, fractional parts of a year, or both

Current through Register Vol. 54, No. 28, July 13, 2024
(a) When a
					 claimant is required to prorate the amount of property taxes or rent paid on
					 which a property tax rebate or rent rebate in lieu of property taxes may be
					 granted, such as where the homestead is owned and occupied or rented and
					 occupied for less than the full calendar year as provided in §
											401.53 (relating to property taxes
					 or rent on occupied homestead owned or rented for part of calendar year), or
					 when a widow or widower remarried during the calendar year as provided in
					 §
											401.55 (relating to proration of
					 taxes or rent paid to reflect eligibility), or when a permanently disabled
					 person loses the disability during the calendar year as provided in §
					 401.55, or when a renter received public assistance moneys from the Department
					 of Public Welfare for less than 12 months of the calendar year, the following
					 percentages shall be applicable to the number of months during which the
					 claimant was qualified for a property tax rebate or rent rebate in lieu of
					 property taxes.
Number of months homestead was owned and
								  occupied or rented and occupied during the calendar year or during which
								  claimant was eligible
Percentage
1
8
2
17
3
25
4
33
5
42
6
50
7
58
8
67
9
75
10
83
11
92
12
100
(b) For the purposes of the calculations
					 required under this chapter fractional parts of the month are disregarded. If
					 the claimant owned and occupied or rented and occupied his homestead for more
					 than 1/2 of 1 month, or a widow or widower or disabled person retained such
					 status for more than 1/2 of 1 month, the claimant may receive rebate on those
					 property taxes or rent, if actually paid, applicable to the entire month.
					 Conversely, if the claimant owned and occupied or rented and occupied the
					 homestead for or 1/2 or less than 1/2 of the month, or a widow or widower or
					 disabled person retained such status for 1/2 or less than 1/2 of the month,
					 such part of the month shall be disregarded in determining the property taxes
					 or rent paid on which rebate may be granted.
(c) In determining whether assistance may be
					 granted on the property taxes or rent, if actually paid, applicable to the full
					 month, the following rules shall apply:
(1)
					 Twenty-eight or 29 day month-homestead owned and occupied or rented and
					 occupied or claimant was eligible for more than 14 days.
(2) Thirty or 31 day month-homestead owned
					 and occupied or rented and occupied or claimant was eligible for more than 15
					 days.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › CALCULATION OF ASSISTANCE › Section 401.71 - Table of rebate

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The amount
					 of any claim for a property tax rebate for real property taxes due and payable
					 during the calendar years 1971 and 1972, or a rent rebate in lieu of property
					 taxes, as defined in §
											401.1 (relating to definitions),
					 for rent due and payable during calendar 1972 shall be determined in accordance
					 with the following table:
Household
								  Income
Percentage of Real Property Taxes or Percentage
								  of Rent Rebate in Lieu of Property Taxes Allowed as Rebate
$0-$ 999
100%
1000- 1499
90%
1500-1999
80%
2000-2499
70%
2500-2999
60%
3000-3499
50%
3500-3999
40%
4000-4999
30%
5000-5999
20%
6000-7499
10%
(b) The amount of any claim for a property
					 tax rebate or rent rebate in lieu of property taxes as defined in §
											401.1, for real property taxes or
					 rent due and payable during the calendar year 1973 and thereafter shall be
					 determined in accordance with the following table:
Household
								  Income
Percentage of Real Property Taxes or Percentage
								  of Rent Rebate in Lieu of Property Taxes Allowed as Rebate
$0-$2999
100%
3000- 3499
90%
3500- 3999
80%
4000- 4499
70%
4500- 4999
60%
5000- 5499
50%
5500- 5999
40%
6000-6499
30%
6500-6999
20%
7000-7499
10%
(c) The "percentage" is based upon "household
					 income" (column on left) as defined in § 401.1. The percentage of real
					 property taxes or rent rebate in lieu of property taxes allowed as rebate
					 (column on right) multiplied by the real property taxes or rent rebate in lieu
					 of property taxes as defined in § 401.1, determines the amount of rebate
					 allowed.
(d) No claim shall be
					 allowed if the amount of rebate computed in accordance with this section is
					 less than $10, and the maximum amount of rebate payable shall not exceed
					 $200.
This section cited in 61 Pa. Code §
													401.57 (relating to multiple
						  homestead).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › CALCULATION OF ASSISTANCE › Section 401.72 - Source of funds

Current through Register Vol. 54, No. 28, July 13, 2024
Expenses, salaries, and other costs incurred in the
						administration of the Senior Citizens Property Tax or Rent Rebate Act and
						approved claims shall be paid from the State Lottery Fund established by the
						act of August 26, 1971 (P. L. 351, No. 91) (72 P. S. §§
												3761-1-3761-15).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › CALCULATION OF ASSISTANCE › Section 401.73 - Proportional reduction

Current through Register Vol. 54, No. 28, July 13, 2024
In the event that the total amount of the claims and
						administrative expenses exceeds the amount in the State Lottery Fund in any one
						year, the amount allowed as a property tax or rent rebate shall be reduced in
						the proportion that the amount of such fund bears to the total amount of valid
						claims and administrative expenses in any one year. For the fiscal year
						beginning July 1, 1975, the amount in the State Lottery Fund shall include
						funds available including revenue estimated to be available for the purposes of
						administrative expenses and claims.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 403 - FILING OF CLAIMS › Section 403.1 - Deadline

Current through Register Vol. 54, No. 28, July 13, 2024
A claim for a property tax rebate or rent rebate in lieu of
					 property taxes shall be filed with the Department of Revenue, Property Tax or
					 Rent Rebate Bureau, on or before the thirtieth day of June of the year next
					 succeeding the end of the calendar year in which real property taxes or rent
					 were due and payable. Effective for 1972 claims for property tax rebates or
					 rent rebates in lieu of property taxes only, widowers and renters requesting
					 rebates by virtue of the amendment dated December 5, 1973 (Act 136) to the
					 Senior Citizens Property Tax Assistance Act of March 11, 1971 (P. L. 104, No.
					 3) (72 P. S. §§
											4751-1-4751-12), may file their first claim
					 for a rebate with the Department no later than June 6, 1974. If the last day
					 for filing of the claim falls on Saturday, Sunday or a legal holiday, a claim
					 filed on the next regular business day will be accepted as timely
					 filed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 403 - FILING OF CLAIMS › Section 403.2 - Payments

Current through Register Vol. 54, No. 28, July 13, 2024
No payment on a claim shall be made from the State Lottery
					 Fund earlier than the day following the last day provided in this chapter on
					 which that claim may be filed with the Department. The payment of a property
					 tax rebate or rent rebate in lieu of property taxes to an eligible claimant
					 will not result in a lien or judgment being placed or obtained against the
					 claimant's property or estate.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 403 - FILING OF CLAIMS › Section 403.3 - Contents of claim form

Current through Register Vol. 54, No. 28, July 13, 2024
Each claimant applying for a rebate under the Senior
					 Citizens Property Tax or Rent Rebate Act shall file a claim, penalty of fraud
					 provided, with the Department of Revenue, Property Tax or Rent Rebate Bureau,
					 on forms supplied by the Department. The claim shall contain name of claimant,
					 address, and Social Security number as well as the following:
(1) Reasonable proof of household
				  income.
(2) Reasonable proof of the
				  size and nature of the property claimed as a homestead.
(3) If for a property tax rebate, the tax
				  receipts or other proof that the real property taxes have been paid.
(i) If the tax receipts fail to indicate that
				  the claimant is the sole owner of the property exclusive of any interest owned
				  by claimant's spouse, reasonable proof of claimant's ownership may be required
				  by the Department.
(ii) Reasonable
				  proof of ownership must be in the form of a legal document such as a deed, deed
				  of trust, will, contract of sale or decree of distribution.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 403 - FILING OF CLAIMS › Section 403.4 - Proof of age documents

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Whenever under these regulations the claimant is required to furnish proof of
				  age with his claim form, the following types of documents will generally be
				  accepted as satisfactory proof of age:
(1)
				  Birth certificate.
(2) Medicare
				  card.
(3) Church Baptismal record
				  showing date of birth and established during the first few years of
				  life.
(4) Hospital birth record
				  established during the first few years of life and certified by the custodian
				  of the record.
(5) A document
				  issued by the Social Security Administration clearly showing date of birth,
				  Social Security card will not be acceptable.
(6) Passport or naturalization
				  papers.
(7) Military discharge
				  papers if age is shown.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 403 - FILING OF CLAIMS › Section 403.5 - Incorrect claims

Current through Register Vol. 54, No. 28, July 13, 2024
If the Department of Revenue, Property Tax or Rent Rebate
					 Bureau, finds any claim to have been determined incorrectly, it shall
					 redetermine the amount of the claim and notify the claimant of the reason for
					 the redetermination and the amount of the corrected claim.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 403 - FILING OF CLAIMS › Section 403.6 - Fraudulent claims

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the
				  Department of Revenue determines that a claim is excessive and filed with
				  fraudulent intent, it shall disallow the claim in full and a penalty of 25% of
				  the amount claimed shall be imposed. The penalty and the amount of the
				  disallowed claim, if the claim has been paid, shall bear interest at the rate
				  of 1/2 of 1% per month from the date of the claim until repaid. The claimant
				  and any person who assisted in the preparation or filing of a fraudulent claim
				  shall be guilty of a misdemeanor, and, upon conviction thereof, shall be
				  sentenced to pay a fine not exceeding $1,000, or undergo imprisonment not
				  exceeding 1 year or both.
(b) A
				  claim, shall be disallowed if the claimant received title to the homestead
				  primarily for the purpose of receiving a property tax rebate.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 403 - FILING OF CLAIMS › Section 403.7 - Offsetting overpayment of claims

Current through Register Vol. 54, No. 28, July 13, 2024
If the Department of Revenue finds any claim for a property
					 tax rebate or rent rebate in lieu of property taxes to have been overpaid for
					 any reason, it may deduct or offset the amount overpaid on that claim from a
					 valid subsequent claim filed by the claimant or claimant's spouse provided that
					 the Department shall notify the subsequent claimant of the reason for and the
					 amount of the deduction or offset.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 405 - APPEAL PROCEDURE › Section 405.2 - Review by Board of Finance and Revenue

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Within 90 days after the day of official
				  receipt by the claimant of notice mailed by the Department of its decision on a
				  Petition for Redetermination filed with it, the claimant who is adversely
				  affected by the decision may by petition request the Board of Finance and
				  Revenue to review the action. A Petition for Review may be filed with the Board
				  of Finance and Revenue within 120 days after written notice is officially
				  received by the claimant that the Department has failed to dispose of the
				  Petition for Redetermination within the 6-month period provided for
				  redetermination.
(b) Every Petition
				  for review by the Board of Finance and Revenue filed hereunder shall state the
				  reasons upon which the claimant relies, or shall incorporate by reference the
				  Petition for Redetermination in which such reasons shall have been stated. The
				  Petition shall be supported by affidavit that the facts set forth therein are
				  correct and true.
(c) The Board of
				  Finance and Revenue may sustain the action taken by the Department upon the
				  Petition for Redetermination or it may take other action as it deems necessary
				  and consistent with the Senior Citizens Property Tax or Rent Rebate Act
				  (72
				  P. S. §§
											4751-1-4751-12). Notice of
				  the action of the Board of Finance and Revenue shall be given by mail to the
				  Department and to the claimant.
(d)
				  The Board of Finance and Revenue shall act in disposition of the petitions
				  filed with it within 6 months after they have been received, and in the event
				  of failure of the Board to dispose of a petition within 6 months, the action
				  taken by the Department upon the Petition for Redetermination is deemed
				  sustained.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 405 - APPEAL PROCEDURE › Section 405.3 - Appeal to Commonwealth Court

Current through Register Vol. 54, No. 28, July 13, 2024
A claimant aggrieved by the decision of the Board of
					 Finance and Revenue may, within 30 days after receipt by the claimant of
					 official Board notice, appeal to the Commonwealth Court from the decision of
					 the Board of Finance and Revenue, in the manner now or hereafter provided by
					 law for appeals from decisions of said Board in tax cases.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 405 - APPEAL PROCEDURE › Section 405.4 - Constitutionality

Current through Register Vol. 54, No. 28, July 13, 2024
If a word, phrase, clause, sentence, section or provision
					 of the Senior Citizens Property Tax or Rent Rebate Act (72 P. S.
					 §§
											4751-1-4751-12), or an amendment
					 thereto is held unconstitutional, the decision of the Court may not affect or
					 impair the remaining provisions of the act or of an amendment thereto. The
					 General Assembly has expressed its intent that the act and subsequent
					 amendments thereto would have been adopted had the unconstitutional word,
					 phrase, clause, sentence, section or provision thereof not been included
					 therein.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 407 - ADOPTION AND PROMULGATION OF REGULATIONS AND RULINGS › Section 407.1 - Regulations and rulings

Current through Register Vol. 54, No. 28, July 13, 2024
Regulations and rulings interpreting the act and amendments
					 thereto are promulgated by the Department of Revenue pursuant to the authority
					 of section 9 of the Senior Citizens Property Tax or Rent Rebate Act of March
					 11, 1971 (72 P. S. §
											4751-9).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 407 - ADOPTION AND PROMULGATION OF REGULATIONS AND RULINGS › Section 407.2 - Informal opinions

Current through Register Vol. 54, No. 28, July 13, 2024
For reasons of sound administration, informal opinions,
					 whether oral or written, expressed by the employes or representatives of the
					 Property Tax or Rent Rebate Bureau are only considered as aids to taxpayers and
					 do not have the force and effect of law or legal determinations and are not
					 binding upon the Commonwealth. The opinions are subject to withdrawal or change
					 at any time to conform with new or different interpretations of the
					 law.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 407 - ADOPTION AND PROMULGATION OF REGULATIONS AND RULINGS › Section 407.3 - Procedures available to taxpayers to obtain official rulings

Current through Register Vol. 54, No. 28, July 13, 2024
If a taxpayer is uncertain about the law in his specific
					 factual situation and is unwilling to rely upon the advice of private counsel
					 in some matter not already covered by a ruling or regulation, he may request
					 the Property Tax or Rent Rebate Bureau to promulgate a ruling on his
					 problem.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart A - Police and Firemen › Chapter 501 - PENSION FUNDS › Section 501.1 - Change of insurance carriers

Current through Register Vol. 54, No. 28, July 13, 2024
The following procedure shall be followed before changing
					 insurance plans of pension funds of police or firemen supported in whole or in
					 part from payments to municipalities by this Commonwealth:
(1) Before any change is made in insurance
				  carriers for any pension plan of police or firemen, written notice of intention
				  to change carriers shall be given to the Department of the Auditor General of
				  the Commonwealth, Bureau of Firemen's Relief Fund Audits, and Police Pension
				  Fund Audits.
(2) The notice
				  required by paragraph (1) shall contain a certification from the actuary of the
				  proposed new insurance carrier declaring that he has reviewed the existing
				  insurance plan and that in his professional opinion the change in plans shall
				  not result in an overall monetary loss or disadvantage to the fund.
(3) A copy of the actuarial study shall be
				  submitted with the certification.
(4) If the new plan may result in a monetary
				  loss to the pension fund, the Department of the Auditor General shall receive a
				  complete summary of the proposed insurance plan clearly indicating advantages
				  of the change sufficient to justify any immediate monetary loss.
(5) No change should be made in insurance
				  plans before the Department of the Auditor General has been afforded an
				  opportunity to review the certification and the proposed new plan.
(6) Failure to adhere to the regulations of
				  this section may result in the withholding from the municipality its share of
				  the appropriate state allocation by the Department of the Auditor
				  General.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart A - Police and Firemen › Chapter 501 - PENSION FUNDS › Section 501.2 - Availability of documents for inspection

Current through Register Vol. 54, No. 28, July 13, 2024
All pension annuity contracts, documents of receipts and
					 expenditures, investment portfolio and other pertinent documents shall be
					 available for annual inspection by the auditors of the Department of the
					 Auditor General.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart A - Police and Firemen › Chapter 501 - PENSION FUNDS › Section 501.3 - Bonding requirements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a
				  treasurer of the particular municipality acts also as treasurer for the pension
				  fund of the police or firemen, no additional bond shall be required, if he is
				  bonded in accordance with law.
(b)
				  If a person, other than the municipal treasurer, acts as the treasurer of the
				  pension fund of the police or firemen, he shall before entering upon the duties
				  of his office, give bond, conditioned for the faithful performance of his
				  duties to the extent required by the local governing municipal body.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart C - Audits of State-Aided Institutions › Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH › Section 521.1 - Purpose and scope

Current through Register Vol. 54, No. 28, July 13, 2024
The instructions set forth in this chapter are for use in
					 the preparation of Form AG12 (Financial Report to the Commonwealth of
					 Pennsylvania). The purpose of the report is the determination of the reasonable
					 cost of inpatient hospital services, provided during the reporting period, as
					 the basis for reimbursement under the Medical Assistance Program. Regulations
					 formulating guidelines and procedures to be used in the determination of
					 reasonable cost are set forth in "Principles of Reimbursement for Provider
					 Costs." The principles of reimbursement and the related policies establishing
					 the guidelines and procedures are contained in the publication of the U.S.
					 Department of Health, Education, and Welfare designated "Provider Reimbursement
					 Manual," HIM-15. This manual also contains instructional material designed to
					 assist providers in giving effect to the cost principles. For any situation
					 that is not covered by the guidelines contained in the manual, generally
					 accepted accounting principles will apply.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart C - Audits of State-Aided Institutions › Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH › Section 521.2 - Reporting

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Reports shall
				  be filed with the Auditor General within 90 days after June 30th of each fiscal
				  year, or within 90 days after receipt of the forms and instructions-whichever
				  is later. Failure to file a report when due, unless a 30 day extension of time
				  is granted in writing by the Auditor General, shall result in termination of
				  payment and the agreement upon written notice by the Department of Public
				  Welfare.
(b) The report shall be
				  forwarded, in duplicate, to: Commonwealth of Pennsylvania, Department of the
				  Auditor General, Bureau of Audits, State-Aided Institutions, Harrisburg,
				  Pennsylvania 17120.
(c) The report
				  shall cover a full fiscal period of 12-consecutive months beginning July 1st
				  and ending June 30th. Providers beginning operations during a fiscal period
				  shall prepare a report from the date of certification for occupancy to the end
				  of the regular reporting period.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart C - Audits of State-Aided Institutions › Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH › Section 521.3 - Accounting basis

Current through Register Vol. 54, No. 28, July 13, 2024
The report shall be prepared on the accrual basis of
					 accounting. Under the accrual basis of accounting, revenue is recorded in the
					 period when it is earned, regardless of when it is collected, and expenses are
					 recorded in the period when they are incurred, regardless of when they are
					 paid. Particular attention shall be given to an accurate accrual of all costs
					 at the close of the period for the equitable distribution of costs to the
					 period applicable. Significant costs to be considered shall include, but not be
					 limited to, employe payrolls, bonuses, and professional fees. Care shall be
					 given to the proper allocation of costs for service and maintenance contracts
					 to the period covered by such contracts.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart C - Audits of State-Aided Institutions › Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH › Section 521.4 - Supporting information

Current through Register Vol. 54, No. 28, July 13, 2024
Providers shall maintain adequate financial records and
					 statistical data for proper determination of costs payable under the program.
					 The report shall be based on financial and statistical records which must be
					 verified by qualified auditors. Cost information shall be current, accurate,
					 and in sufficient detail to support the claim for cost reimbursement. This
					 includes all ledgers, books, records, and original evidences of cost, such as,
					 purchase orders, vouchers, requisitions for materials, inventories, labor time
					 cards, payrolls, bases for apportioning costs, and so forth, which pertain to
					 the determination of reasonable cost, capable of being
					 audited.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart C - Audits of State-Aided Institutions › Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH › Section 521.5 - Regulatory provisions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Providers shall abide by the Department of Public Welfare's Medical Assistance
				  regulations and other applicable State and Federal laws and regulations in the
				  preparation of this report.
(b) The
				  principles for reimbursement require the apportionment of the provider's
				  allowable costs in accordance with two prescribed methods:
(1) The "Departmental Method" shall be used
				  by all hospitals having more than 99 beds, exclusive of bassinets in the
				  nursery, on the first day of the cost reporting period.
(2) The "Combination Method" shall be used by
				  all hospitals having less than 100 beds, exclusive of bassinets in the nursery,
				  on the first day of the cost reporting period. The prescribed methods of
				  apportionment shall be defined as follows:
(i)
Departmental Method.
The
				  following provisions shall apply in determining the cost of services applicable
				  to the Medical Assistance Program:
(A)
Inpatient routine services.
Cost for inpatient routine
				  services shall be determined as follows:
(I)
General care units.
Average cost per diem for general routine
				  patient care areas.
(II).
Special care units.
A separate average cost per diem for each
				  intensive care unit, coronary care unit, and other special care inpatient
				  hospital units.
(B)
Ancillary services.
The ratio of Medical Assistance patient
				  charges to total patient charges for the services of each ancillary shall be
				  applied to the cost of the department.
(ii)
Combination Method.
The
				  following provisions apply in determining the cost of services applicable to
				  the Medical Assistance Program:
(A)
Inpatient routine services.
Costs for inpatient routine
				  services shall be determined as follows:
(I)
General care units.
Average cost per diem for general routine
				  patient care areas.
(II)
Special care units.
A separate average cost per diem for the
				  aggregate of intensive care, coronary care, and other special care inpatient
				  hospital units.
(B)
Ancillary services.
The ratio of Medical Assistance patient
				  charges for all ancillary services, to total patient charges for all such
				  services shall be applied to the total cost of all ancillary
				  services.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart C - Audits of State-Aided Institutions › Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH › Section 521.6 - Reporting forms

Current through Register Vol. 54, No. 28, July 13, 2024
Forms for determining reimbursable costs applicable to the
					 Medical Assistance Program and the preparation of the report under either of
					 the prescribed methods of apportionment are incorporated in the schedules and
					 worksheets provided. All forms identified as Form AG12 "CD" shall be used by
					 providers using either of the two prescribed methods of apportionment.
					 Schedules B and B-1, identified as Form AG12 "C" Page 6 and Page 7, are
					 required for use by Combination Method providers. Worksheets B and B-1,
					 identified as Form AG12 "D" Page 6 and Page 7, are required for use by
					 Departmental Method providers. These forms are detailed as follows:
(1) Schedule A-Reclassification and
				  Adjustment of Trial Balance of Expenses ... AG12 CD PAGE 3.
(2) Schedule A-1-Adjustments to Expenses ...
				  AG12 CD PAGE 4.
(3) Schedule
				  A-2-Administrative and General Expenses Analysis ... AG12 CD PAGE 5.
(4) Schedule B-Cost Allocation-General
				  Service Costs. For use of providers using COMBINATION METHOD ... AG 12 C PAGE
				  6.
(5) Schedule B-1-Cost
				  Allocation-Statistical Basis COMBINATION METHOD (under 100 beds) ... AG12 C
				  PAGE 7.
(6) Worksheet B-Cost
				  Apportionment-General Services. For use of providers using DEPARTMENTAL METHOD
				  ... AG12 D PAGE 6.
(7) Worksheet
				  B-1-Cost Apportionment-Statistical Basis DEPARTMENTAL METHOD (over 99 beds) ...
				  AG12 D PAGE 7.
(8) Schedule
				  C-Departmental Distribution of Patient Care Costs ... AG12 CD PAGE 8.
(9) Schedule C-1-Departmental Distribution of
				  PatientCare Charges ... AG12 CD PAGE 9.
Pennsylvania Code › Title 61 - REVENUE › Part II - Auditor General › Subpart C - Audits of State-Aided Institutions › Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH › Appendix A

Current through Register Vol. 54, No. 28, July 13, 2024
FORM AG12 CD
Financial Report to the Commonwealth of Pennsylvania,
					 Remembursable Cost of Hospital Services under the Medical Assistance
					 Program.
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Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 601 - GENERAL PROVISIONS › Section 601.1 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this part, have
				  the following meanings, unless the context clearly indicates otherwise:
Act
-The act of June 27, 1947 (P. L. 1046,
				  No. 447) (72 P. S. §§
										4656.1-4656.17).
Board
-The State Tax Equalization Board of
				  this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 601 - GENERAL PROVISIONS › Section 601.2 - Purpose and scope

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The purpose
				of the Board is to convert aggregate taxable assessments in each school
				district which are determined by Statewide dissimilar procedures into aggregate
				market values based on Statewide uniform procedures.
(b) The General Assembly of the Commonwealth,
				in its efforts to provide equal basic educational opportunities for children
				throughout this Commonwealth, established the Board in 1947 for the following
				reasons:
(1) The growing need to reflect
				unequal local financial abilities of school districts in distributing school
				subsidies.
(2) The failure of local
				assessed valuations to provide such an index on account of the Statewide lack
				of assessment uniformity.
(3) The
				growing trend of the Commonwealth to assume more responsibility for financing
				the public school system.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 601 - GENERAL PROVISIONS › Section 601.3 - Applicability of general provisions

Current through Register Vol. 54, No. 28, July 13, 2024
Under 1 Pa. Code §
									31.1 (relating to scope of part),
				  1 Pa. Code Part II (relating to general rules of administrative practice and
				  procedure), are applicable to the activities of and proceedings before the
				  Board.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 603 - MARKET VALUE PROCEDURES › AGGREGATE MARKET VALUE APPROACH › Section 603.1 - Definition and purpose of assessment-sales ratios

Current through Register Vol. 54, No. 28, July 13, 2024
The aggregate market value approach is commonly termed
					 sales ratio studies. The purpose is to ascertain the average percentage ratios
					 of masses of assessed valuations to masses of bona fide selling prices or
					 properties transferred. These average assessment-sales ratios are then used to
					 convert aggregate assessments into aggregate market values.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 603 - MARKET VALUE PROCEDURES › AGGREGATE PROPERTY INVENTORY › Section 603.11 - Inventory forms

Current through Register Vol. 54, No. 28, July 13, 2024
Before aggregate taxable assessments are converted into
					 aggregate market values, property inventories by school districts and
					 municipalities shall be ascertained. The Board provides special inventory forms
					 for the various counties to submit control data. These forms list the
					 municipalities or portions thereof, making up the respective school districts.
					 The Board will tabulate property inventories by school districts and by
					 municipalities, despite differences in boundary lines.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 603 - MARKET VALUE PROCEDURES › AGGREGATE PROPERTY INVENTORY › Section 603.12 - Taxable real property certification

Current through Register Vol. 54, No. 28, July 13, 2024
The county assessment board shall certify to the Board the
					 total taxable real property assessments by school district. Reference should be
					 made to Chapter 609 (relating to duties and responsibilities of county
					 officials).