Current through Register Vol. 54, No. 50, December 14, 2024
Section 401.58 - Calculations involving fractional parts of a month, fractional parts of a year, or both(a) When a claimant is required to prorate the amount of property taxes or rent paid on which a property tax rebate or rent rebate in lieu of property taxes may be granted, such as where the homestead is owned and occupied or rented and occupied for less than the full calendar year as provided in § 401.53 (relating to property taxes or rent on occupied homestead owned or rented for part of calendar year), or when a widow or widower remarried during the calendar year as provided in § 401.55 (relating to proration of taxes or rent paid to reflect eligibility), or when a permanently disabled person loses the disability during the calendar year as provided in § 401.55, or when a renter received public assistance moneys from the Department of Public Welfare for less than 12 months of the calendar year, the following percentages shall be applicable to the number of months during which the claimant was qualified for a property tax rebate or rent rebate in lieu of property taxes. | Number of months homestead was owned and occupied or rented and occupied during the calendar year or during which claimant was eligible | Percentage |
| 1 | 8 |
| 2 | 17 |
| 3 | 25 |
| 4 | 33 |
| 5 | 42 |
| 6 | 50 |
| 7 | 58 |
| 8 | 67 |
| 9 | 75 |
| 10 | 83 |
| 11 | 92 |
| 12 | 100 |
(b) For the purposes of the calculations required under this chapter fractional parts of the month are disregarded. If the claimant owned and occupied or rented and occupied his homestead for more than 1/2 of 1 month, or a widow or widower or disabled person retained such status for more than 1/2 of 1 month, the claimant may receive rebate on those property taxes or rent, if actually paid, applicable to the entire month. Conversely, if the claimant owned and occupied or rented and occupied the homestead for or 1/2 or less than 1/2 of the month, or a widow or widower or disabled person retained such status for 1/2 or less than 1/2 of the month, such part of the month shall be disregarded in determining the property taxes or rent paid on which rebate may be granted.(c) In determining whether assistance may be granted on the property taxes or rent, if actually paid, applicable to the full month, the following rules shall apply: (1) Twenty-eight or 29 day month-homestead owned and occupied or rented and occupied or claimant was eligible for more than 14 days.(2) Thirty or 31 day month-homestead owned and occupied or rented and occupied or claimant was eligible for more than 15 days.The provisions of this § 401.58 amended February 20, 1981, effective 6/23/1979, 11 Pa.B. 726.