Section 5.23. Eligibility criteria

(a) A veteran shall qualify for the real property tax exemption if the following exist:

(1) The veteran has been honorably discharged or released under honorable conditions from the armed forces of the United States for service in a war or armed conflict in which the United States was engaged.

(2) As a result of the military service, the veteran is blind or paraplegic or has sustained the loss of two or more limbs, or has a service-connected disability declared by the United States Department of Veterans’ Affairs or its successors to be a total or 100% permanent disability.

(3) The dwelling is owned by the veteran solely or as an estate by the entirety.

(4) The need for the exemption from the payment of real estate taxes has been determined by the Commission.

(b) The unmarried surviving spouse of a veteran qualifies for the real property tax exemption if:

(1) The appropriate board of the assessment and revision of taxes or other similar board for the assessment of taxes determines that:

(i) The deceased veteran met the eligibility criteria for the exemption in 51 Pa.C.S. § 8902 (relating to duty of commission) during the veteran’s lifetime.

(ii) The surviving spouse occupies the real estate as his principal dwelling.

(iii) The real estate is owned solely by the surviving spouse or as an estate by the entireties with the deceased veteran.

(iv) The surviving spouse is unmarried.

(2) The Commission or its successor determines that the surviving spouse has a financial need for the exemption.

The provisions of this § 5.23 adopted March 30, 1979, effective March 31, 1979, 9 Pa.B. 1129; amended August 23, 1991, effective August 24, 1991, 21 Pa.B. 3813. Immediately preceding text appears at serial page (110345).

Notation

Authority

The provisions of this § 5.23 amended under the Military Code, 51 Pa.C.S. § 1704(7).