Pennsylvania Code
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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 § 401.31. Ownership.

OWNERSHIP


§ 401.31. Ownership.

 (a)  An owner includes a person in possession under a contract of sale, deed of trust, life estate, joint tenancy, tenancy in common or tenancy by the entirety. An individual who occupies a residence in a condominium or other similar living accommodation whereby he owns title to the premises is an owner.

 (b)  A contractual obligation to pay property taxes on property owned by another does not qualify an individual for a property tax rebate since he is not the owner of the property.

 (c)  A claimant will be eligible for a property tax rebate if he and his spouse occupy the homestead and the homestead is the separate property of either the claimant or his spouse.


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