Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart D. Senior Citizens Property Tax or Rent Rebate |
Chapter 401. Assistance |
Section 401.51. Claimants who rent from owners of real property exempt from real property taxes
Latest version.
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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.
Notation
This section cited in 61 Pa. Code § 401.42 (relating to temporary absence of claimant).