HOMESTEAD

§ 401.21. Purpose.

 The purpose of the term ‘‘homestead’’ is to determine the portion of the claimant’s property for which a rebate may be granted. A rebate is allowable only on that portion of the claimant’s property which is used as the home of the claimant, his spouse and all other individuals who are regarded as members of the claimant’s household. The homestead shall be located in the Commonwealth and shall be owned and occupied or rented and occupied by the claimant during the period of the calendar year for which a rebate is claimed.

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