61 Pa. Code § 401.57

Current through Register Vol. 54, No. 50, December 14, 2024

Section 401.57 - Multiple homestead

(a) Where a claimant changes his homestead during the calendar year for which a property tax rebate is claimed, the amount of property tax is determined by adding together the pro rata shares on each homestead for the period in which each homestead was owned and occupied by the claimant.

Example 1. Claimant C owns and occupies homestead No. 1 until March 31. C buys and occupies homestead No. 2 on April 1 and lives there for the remainder of the year. The total property taxes on homestead No. 1 are $200 and C's share of such taxes is $50 (1/4 x $200). The total property taxes x $200). The total property taxes on homestead No. 2 are $100 and C's pro rata share of such taxes is $75 (3/4 x $1002). Therefore, C may only claim $125 ($50 + $75) as his total property taxes when claiming a property tax rebate.

Example 2. Claimant R owns and occupies his home until June 30. The property taxes on this property amount to $400 for the entire year. On July 1, R moves into an apartment for which he pays $100 per month in rent. R's pro rata share of property taxes is $200 (1/2 x $400) and R's rent paid x $400) and R's rent paid equals $600 (6 months x $100). Therefore, R will be required to compute his property tax rebate using Table A and his rent rebate in lieu of property taxes using Table B. Reference should also be made to § 401.71 (relating to table of rebate).

(b) Where a claimant has paid rent for more than 12 months in 1 year and the Department is not made aware of the amount of rent paid for those months during which the claimant occupied the premises, the amount of rent paid is computed by multiplying the average rent for the year (total amount of rent reported divided by the total number of months for which rent was paid) by 12 months.

61 Pa. Code § 401.57