similar living accommodations.
(3) A part of a multidwelling or multipurpose building
and a part of the land upon which it is built.
(4) Premises occupied by reason of a claimant's
ownership or rental of a dwelling located on land owned by a
nonprofit incorporated association, of which the claimant is
a member, if the claimant is required to pay a pro rata share
of the property taxes levied against the association's land.
(5) Premises occupied by a claimant if the claimant is
required by law to pay a property tax by reason of the
claimant's ownership or rental, including a possessory
interest, in the dwelling, the land or both. An owner
includes a person in possession under a contract of sale,
deed of trust, life estate, joint tenancy or tenancy in
common or by reason of statutes of descent and distribution.
"Real property taxes." All taxes on a homestead, exclusive
of municipal assessments, delinquent charges and interest, due
and payable during a calendar year.
"Rent rebate in lieu of property taxes." Twenty percent of
the gross amount actually paid in cash or its equivalent in any
calendar year to a landlord in connection with the occupancy of
a homestead by a claimant, irrespective of whether the amount
constitutes payment solely for the right of occupancy or
otherwise.
"Secretary." The Secretary of Revenue of the Commonwealth.
"Veteran." An individual who served in the armed forces of
the United States, including the National Guard.
Section 2903-I. Establishment of program.
The Veterans Property Tax and Rent Rebate Assistance Program
is established in the department and shall be administered as
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