55 Pa. Code § 178.63
Real property not excluded as the principal place of residence under § 178.62 (relating to real property used as a principal place of residence) is considered a resource at its equity value, unless it is excluded as a property used in a trade or business essential to self-support under § 178.64 (relating to property used in a trade or business essential to self-support), or as a nonbusiness property essential to self-support under § 178.65 (relating to nonbusiness property essential to self-support).
55 Pa. Code § 178.63
This section cited in 55 Pa. Code § 178.91 (relating to deeming of resources); 55 Pa. Code § 178.121 (relating to general); 55 Pa. Code § 178.122 (relating to determining the spousal share of resources if the institutionalized spouse is not applying for MA); and 55 Pa. Code § 178.123 (relating to determining the spousal share of resources at the same time the institutionalized spouse applies for MA).