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 401.53 - Property taxes or rent on occupied homestead owned or rented for part of calendar year

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A property
					 tax rebate or rent rebate in lieu of property taxes is limited to the amount of
					 property taxes, or 20% of the rent paid to a landlord, attributable to the
					 period of any calendar year during which a claimant owned and occupied or
					 rented and occupied the homestead. Hence, when a claimant owned and occupied or
					 rented and occupied the homestead for only a part of the calendar year for
					 which a rebate is claimed, except as provided in §
											401.42 (relating to temporary
					 absence of claimant), property taxes or rent paid shall be determined on only
					 that portion of the calendar year during which the homestead was owned and
					 occupied or rented and occupied by the claimant.
(b) Where the claimant vacates his homestead
					 during a calendar year, except as provided in § 401.42, the amount of
					 property taxes or rent paid attributable to that part of the calendar year
					 during which the homestead was owned and occupied or rented and occupied by the
					 claimant and his household shall be determined by multiplying the total amount
					 of the property taxes or rent paid for the entire calendar year by the
					 percentage of 12 months that the homestead was owned and occupied or rented and
					 occupied by the claimant and his household.
(c) The method described in subsection (b)
					 shall also apply where the homestead is purchased during a calendar year and is
					 subsequently occupied by the claimant and his household. The property taxes
					 shall be determined by multiplying the total amount of the property taxes for
					 the entire calendar year by the percentage of 12 months that the homestead was
					 owned and occupied by the claimant and his household.
Example.
Claimant H and his wife W owned
						and occupied their home in Pennsylvania for many years. On September 30, they
						moved from the home and rented an apartment for $100 a month. The home was
						listed for sale and was sold on November 30 of the same year. Property taxes
						for the year, exclusive of municipal assessments, delinquent charges, and
						interest were $240. In the closing settlement statement, H was charged with
						$220 and the remainder was charged to the buyer. Although owned by the claimant
						for 11 months of the year, the homestead was only occupied by the claimant for
						nine months of the calendar year, therefore, the amount of property taxes on
						which the claimant is eligible to receive a property tax rebate is $180 (75% x
						$240). The claimant is also eligible to receive a rent rebate in lieu of
						property taxes for the three months during which he rented and occupied the
						apartment; the maximum amount of rent rebate in lieu of property taxes being
						$60, that is, 20% times the $300 rent paid for October, November, and December.
						However, the total amount of rebate payable to claimant H for the calendar year
						may not exceed $200.
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).