Section 401.55. Proration of taxes or rent paid to reflect eligibility

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 ¼ 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, ½ 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 ¾ of his rent paid.

Notation

Cross References

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).