61 Pa. Code § 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. 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). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.