61 Pa. Code § 401.42

Current through Register Vol. 54, No. 24, June 15, 2024

Section 401.42 - Temporary absence of claimant

(a) A claimant whose home is his principal place of abode is not disqualified from receiving a rebate or any part of the rebate due to temporary absences from his home.

Example 1. Claimant A owns and occupies or rents and occupies his home in Pennsylvania. Every summer A vacations in the west. He stays for an extended trip of a month or two and returns to his home in Pennsylvania. Claimant A is a member of the household constructively occupying his home for the entire year provided that A has not rented out his home or apartment for the period he was absent.

Example 2. Claimant B owns and occupies his home in Pennsylvania. In March, B enters a hospital due to illness. In May, B returns home. Claimant B is a member of the household constructively occupying his own home for the entire year provided that B has not rented out his home or apartment for the period he was absent.

Example 3. Claimant C owns and occupies his home in Pennsylvania. C becomes ill and unable to care for himself. On April 10, C moves to a nursing home in Arizona to receive full-time care. C remains in the nursing home for the remainder of the year. C's absence is not temporary. C is considered to have resided in his home only during January, February and March.

(b) A claimant who owns and occupies or rents and occupies his home for only a part of a year may file a claim for a property tax rebate or rent rebate in lieu of property taxes based on the length of his ownership and occupancy or rental and occupancy. Reference should also be made to §§ 401.51-401.58 (relating to real property tax or rent assistance).

61 Pa. Code § 401.42

This section cited in 61 Pa. Code § 401.53 (relating to property taxes or rent on occupied homestead owned or rented for part of calendar year).