A claimant who is a tenant of an owner of real property which is exempt from the payment of real property taxes is not eligible to receive a rent rebate in lieu of property taxes unless the owner has made or was obligated to make a payment in lieu of taxes on the property in which the claimant resided for the year for which a rent rebate is claimed.
61 Pa. Code § 401.51
This section cited in 61 Pa. Code § 401.42 (relating to temporary absence of claimant).