61 Pa. Code § 401.71 — Table of rebate

CALCULATION OF REBATE (a) The amount of any claim for a property tax rebate for real property taxes due and payable during the calendar years 1971 and 1972, or a rent rebate in lieu of property taxes, as defined in § 401.1 (relating to definitions), for rent due and payable during calendar 1972 shall be determined in accordance with the following table: Household Income Percentage of Real Property Taxes or Percentage of Rent Rebate in Lieu of Property Taxes Allowed as Rebate $0-$ 999 100% 1000- 1499 90% 1500-1999 80% 2000-2499 70% 2500-2999 60% 3000-3499 50% 3500-3999 40% 4000-4999 30% 5000-5999 20% 6000-7499 10% (b) The amount of any claim for a property tax rebate or rent rebate in lieu of property taxes as defined in § 401.1, for real property taxes or rent due and payable during the calendar year 1973 and thereafter shall be determined in accordance with the following table: Household Income Percentage of Real Property Taxes or Percentage of Rent Rebate in Lieu of Property Taxes Allowed as Rebate $0-$2999 100% 3000- 3499 90% 3500- 3999 80% 4000- 4499 70% 4500- 4999 60% 5000- 5499 50% 5500- 5999 40% 6000-6499 30% 6500-6999 20% 7000-7499 10% (c) The ‘‘percentage’’ is based upon ‘‘household income’’ (column on left) as defined in § 401.1. The percentage of real property taxes or rent rebate in lieu of property taxes allowed as rebate (column on right) multiplied by the real property taxes or rent rebate in lieu of property taxes as defined in § 401.1, determines the amount of rebate allowed. (d) No claim shall be allowed if the amount of rebate computed in accordance with this section is less than $10, and the maximum amount of rebate payable shall not exceed $200. Cross References This section cited in 61 Pa. Code § 401.57 (relating to multiple homestead). 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.