Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

61 Pa. Code § 401.22. Limitations.

§ 401.22. Limitations.

 (a)  If the property of the claimant used by him as his home is a part of a large parcel of property, such as a farm, only the dwelling and so much of the land as is reasonably necessary for use of the dwelling as a home shall constitute the claimant’s homestead.

   Example. Claimant A lives on a 20-acre farm. A’s dwelling is surrounded by a ½ acre yard and the remaining land is used for farming. C’s homestead is the dwelling and the ½ acre yard.

 (b)  When a claimant owns or rents two dwellings on one lot or a multi-family dwelling, homestead means only that dwelling or family unit occupied by the claimant together with that portion of the land which is reasonably necessary for use of the dwelling as a home. The method of apportioning the property taxes or rent paid between the amount attributable to the homestead and the amount attributable to the other part of the property is set forth in §  401.56 (relating to property taxes or rent paid for part of property used as homestead).

   Example 1. Claimant B owns a duplex situated on a one-acre lot. He lives in one unit and his son lives in the other unit. B’s homestead is the ½ of the duplex occupied by B and ½ of the lot.

   Example 2. Claimant C rents a two-story house which has been remodeled into two apartments. The house is situated on a one-acre lot. C lives in the lower apartment and sublets the upper apartment and ½ of the lot. C’s homestead is the lower apartment and ½ of the lot.

 (c)  If a husband and wife are both residents in the same nursing home or similar institution, each will be considered an occupant of a separate homestead.



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