Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

43 Pa. Code § 5.24. Processing applications.

§ 5.24. Processing applications.

 (a)  The veteran or the unmarried surviving spouse shall request the following two forms from the County Director of Veterans’ Affairs or the Bureau for Veterans’ Affairs, Fort Indiantown Gap, Annville, Pennsylvania 17003-5002:

   (i)  MA-VA 41 (Information Needed by County Tax Assessment Office for Disabled Veterans Property Tax Exemption).

   (ii)  MA-VA 40, Veteran only; or MA-VA 40ss, Surviving Spouse only, (Application for Determination of Need for Exemption from Certain Real Property Taxes).

 (b)  MA-VA Form 41 shall be completed and forwarded in three copies to the County Tax Assessment Office for their records. The tax office will retain one copy for their files and return the second and third copies to the veteran showing the date of receipt.

 (c)  The MA-VA Form 40 or MA-VA Form 40ss shall be completed and notarized. Form MA-VA 40, Veteran: The veteran shall attach a copy of Report of Separation. Form MA-VA 40ss Spouse: The applicant shall attach copies of a Veteran’s Report of Separation, Veteran’s Death Certificate and Marriage Certificate. A receipted copy of MA-VA Form 41 shall be attached to applications listed in this subsection and mail them to the State Veterans’ Commission, Fort Indiantown Gap, Annville, Pennsylvania 17003-5002.

 (d)  The Commission will determine whether the applicant has financial need for real property tax relief. The Commission will make this determination by comparing the applicant’s income against his expenses. An applicant will be considered to have a financial need for the exemption when the applicant’s expenses exceed the applicant’s income. In making this determination, the Commission will consider the amount of the potential real estate tax liability as an expense. The Commission or the Bureau may ask applicants to verify unusual expenses and may exclude from consideration expenses in excess of ordinary and necessary living expenses. The applicant’s ‘‘monthly household expenses’’ will be calculated using the ‘‘cost of living allowance’’ and ‘‘dependent’s allowance’’ as defined in §  5.22 (relating to definitions).

 (e)  When eligibility criteria have been verified and the certification of need for tax exemption has been approved by the Commission, the Board for the Assessment and Revision of Taxes will grant the tax exemption, effective on the date provided in §  5.25 (relating to effective date of exemption).

 (f)  Notification of the granting of the tax exemption by the Board for the Assessment and Revision of Taxes shall be forwarded to the person who has received the exemption from the payment of real estate taxes and to the tax levying bodies and tax collectors of political subdivisions imposing taxes upon the dwelling of the person granted the exemption from the payment of real estate taxes. That Board for the Assessment and Revision of Taxes will also notify the Commission of the exemption.

Authority

   The provisions of this §  5.24 amended under the Military Code, 51 Pa.C.S. §  1704(7).

Source

   The provisions of this §  5.24 adopted March 30, 1979, effective March 31, 1979, 9 Pa.B. 1129; amended August 23, 1991, effective August 24, 1991, 21 Pa.B. 3813. Immediately preceding text appears at serial pages (110345) to (110346).



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