43 Pa. Code § 5.24 - Processing applications
(a)
The veteran or the unmarried surviving spouse shall request the following two
forms from the County Director of Veterans' Affairs or the Bureau for Veterans'
Affairs, Fort Indiantown Gap, Annville, Pennsylvania 17003-5002:
(i) MA-VA 41 (Information Needed by County
Tax Assessment Office for Disabled Veterans Property Tax Exemption).
(ii) MA-VA 40, Veteran only; or MA-VA 40ss,
Surviving Spouse only, (Application for Determination of Need for Exemption
from Certain Real Property Taxes).
(b) MA-VA Form 41 shall be completed and
forwarded in three copies to the County Tax Assessment Office for their
records. The tax office will retain one copy for their files and return the
second and third copies to the veteran showing the date of receipt.
(c) The MA-VA Form 40 or MA-VA Form 40ss
shall be completed and notarized. Form MA-VA 40, Veteran: The veteran shall
attach a copy of Report of Separation. Form MA-VA 40ss Spouse: The applicant
shall attach copies of a Veteran's Report of Separation, Veteran's Death
Certificate and Marriage Certificate. A receipted copy of MA-VA Form 41 shall
be attached to applications listed in this subsection and mail them to the
State Veterans' Commission, Fort Indiantown Gap, Annville, Pennsylvania
17003-5002.
(d) The Commission will
determine whether the applicant has financial need for real property tax
relief. The Commission will make this determination by comparing the
applicant's income against his expenses. An applicant will be considered to
have a financial need for the exemption when the applicant's expenses exceed
the applicant's income. In making this determination, the Commission will
consider the amount of the potential real estate tax liability as an expense.
The Commission or the Bureau may ask applicants to verify unusual expenses and
may exclude from consideration expenses in excess of ordinary and necessary
living expenses. The applicant's "monthly household expenses" will be
calculated using the "cost of living allowance" and "dependent's allowance" as
defined in §
5.22 (relating to
definitions).
(e) When eligibility
criteria have been verified and the certification of need for tax exemption has
been approved by the Commission, the Board for the Assessment and Revision of
Taxes will grant the tax exemption, effective on the date provided in §
5.25 (relating to effective date
of exemption).
(f) Notification of
the granting of the tax exemption by the Board for the Assessment and Revision
of Taxes shall be forwarded to the person who has received the exemption from
the payment of real estate taxes and to the tax levying bodies and tax
collectors of political subdivisions imposing taxes upon the dwelling of the
person granted the exemption from the payment of real estate taxes. That Board
for the Assessment and Revision of Taxes will also notify the Commission of the
exemption.
Notes
The provisions of this § 5.24 amended under the Military Code, 51 Pa.C.S. § 1704(7).
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