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 § 5.25. Effective date of exemption.

§ 5.25. Effective date of exemption.

 (a)  General rule. Real property tax exemptions shall be effective as follows: A qualified disabled veteran or unmarried surviving spouse shall be exempt from real property taxes that become due on or after the date the applicant first files a written request for an exemption with the appropriate Board for the Assessment and Revision of Taxes or similar board. Requests are considered filed on the date received regardless of whether or not they contain complete documentation. The applicant is responsible to obtain complete documentation within a reasonable time—not to exceed 120 days except under extraordinary circumstances—after filing the request. Real property taxes become due on the date when the taxes are assessed and not the date billings are provided the taxpayers. A qualified applicant shall have filed the application for exemption on or before the date the tax period commences to be exempt for that tax period. Applications filed after the commencement of a period shall apply to the next tax period.

 (b)  Grace. This section does not prohibit or discourage taxing authorities from granting tax exemptions to qualified disabled veterans as a matter of grace irrespective of the date upon which the veteran applies for the exemption.

Authority

   The provisions of this §  5.25 amended under the Military Code, 51 Pa.C.S. §  1704(7).

Source

   The provisions of this §  5.25 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 (110346) to (110347).

Cross References

   This section cited in 43 Pa. Code §  5.24 (relating to processing applications).



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