Section 401.42. Temporary absence of claimant

(a) A claimant whose home is his principal place of abode is not disqualified from receiving a rebate or any part of the rebate due to temporary absences from his home.

Example 1. Claimant A owns and occupies or rents and occupies his home in Pennsylvania. Every summer A vacations in the west. He stays for an extended trip of a month or two and returns to his home in Pennsylvania. Claimant A is a member of the household constructively occupying his home for the entire year provided that A has not rented out his home or apartment for the period he was absent.

Example 2. Claimant B owns and occupies his home in Pennsylvania. In March, B enters a hospital due to illness. In May, B returns home. Claimant B is a member of the household constructively occupying his own home for the entire year provided that B has not rented out his home or apartment for the period he was absent.

Example 3. Claimant C owns and occupies his home in Pennsylvania. C becomes ill and unable to care for himself. On April 10, C moves to a nursing home in Arizona to receive full-time care. C remains in the nursing home for the remainder of the year. C’s absence is not temporary. C is considered to have resided in his home only during January, February and March.

(b) A claimant who owns and occupies or rents and occupies his home for only a part of a year may file a claim for a property tax rebate or rent rebate in lieu of property taxes based on the length of his ownership and occupancy or rental and occupancy. Reference should also be made to § § 401.51—401.58 (relating to real property tax or rent assistance).

Notation

Cross References

This section cited in 61 Pa. Code § 401.53 (relating to property taxes or rent on occupied homestead owned or rented for part of calendar year).