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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1806 (March 30, 2024).

43 Pa. Code § 5.26. Periodic review.

§ 5.26. Periodic review.

 (a)  The Commission will review cases that have been granted real property tax relief under the PA. CONST. Art. VIII, §  2(c), at 2-year intervals.

 (b)  On the second anniversary of the granting of real property tax relief under the PA. CONST. Art. VIII, §  2(c), the veteran or the surviving spouse to whom the relief has been granted will be sent a letter explaining the reason for the review and Form MA-VA Form 40A (Review for Determination of Continued Need for Exemption from Certain Real Property Taxes).

 (c)  This Form, MA-VA Form 40A, shall be returned properly completed to the Commission, and it will be evaluated in the same manner as the original application to determine need based on the latest information. Reference shall be made to §  5.2 (relating to amounts of emergency assistance).

 (d)  A report of the findings of the Commission will be forwarded to the appropriate taxing body.


   The provisions of this §  5.26 amended under the Military Code, 51 Pa.C.S. §  1704(7).


   The provisions of this §  5.26 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 page (110347).

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