Current through Register Vol. 54, No. 25, June 22, 2024
Section 5.26 - Periodic review(a) The Commission will review cases that have been granted real property tax relief under the PA. CONST. Art. VIII, § 2(c), at 2-year intervals.(b) On the second anniversary of the granting of real property tax relief under the PA. CONST. Art. VIII, § 2(c), the veteran or the surviving spouse to whom the relief has been granted will be sent a letter explaining the reason for the review and Form MA-VA Form 40A (Review for Determination of Continued Need for Exemption from Certain Real Property Taxes).(c) This Form, MA-VA Form 40A, shall be returned properly completed to the Commission, and it will be evaluated in the same manner as the original application to determine need based on the latest information. Reference shall be made to § 5.2 (relating to amounts of emergency assistance).(d) A report of the findings of the Commission will be forwarded to the appropriate taxing body.The provisions of this § 5.26 adopted March 30, 1979, effective 3/31/1979, 9 Pa.B. 1129; amended August 23, 1991, effective 8/24/1991, 21 Pa.B. 3813.The provisions of this § 5.26 amended under the Military Code, 51 Pa.C.S. § 1704(7).